2018 (5) TMI 1610 - HC - VAT and Sales Tax

Delay on the part of the appellate authority in disposing of Exts.P3 and P4 appeals - Held that - In so far as the delay in filing the appeals viz. Exts.P3 and P4 are only 32 and 29 days respectively the writ petition is disposed of directing the appellate authority to condone the delay in filing the appeals and pass orders on Exts.P7 and P8 stay petitions preferred by the petitioner in the appeals.

Summary

Issues: Delay in filing appeals, delay in disposal of appeals by appellate authority

The judgment delivered by the High Court of Kerala pertains to a case where the petitioner, a registered dealer under the Kerala Value Added Tax Act and Central Sales Tax Act, filed appeals against assessment orders for the year 2014-15, with delays of 32 and 29 days respectively. The petitioner also submitted applications for condoning the delay in filing the appeals and stay petitions. The primary grievance of the petitioner was the delay by the appellate authority in disposing of the appeals, leading them to seek appropriate directions through a writ petition.

The court, after hearing both parties, acknowledged the minor delays in filing the appeals and directed the appellate authority to condone the delay and pass orders on the stay petitions within two months from the date of the judgment. It was explicitly stated that further proceedings for the realization of the amounts covered by the assessment orders shall be deferred until the appellate authority complies with the court's directions.