2025 (5) TMI 375 - HC - GST

Direction to consider the stay petition filed in Ext.P3 to be considered and disposed of in a time bound manner - H ELD THAT - Petitioner was assessed for the year 2022-23 under Section 73 of the Kerala General Sales Tax Act 2017 as per Ext.P1 order. An appeal has been preferred before the 2nd respondent as Ext.P2 and a stay petition has also been appended thereon which is produced as Ext.P3. There will be a direction to the 2nd respondent to consider and pass appropriate orders on Ext.P3 stay petition as expeditiously as possible at any rate within a period of one month from the date of receipt of a copy of this judgment - Petition disposed off.

Summary

The Kerala High Court, through Justice Bechu Kurian Thomas, addressed a writ petition wherein the petitioner sought a direction for expeditious consideration of a stay petition (Ext.P3) filed in connection with an appeal (Ext.P2) against an assessment order (Ext.P1) under Section 73 of the Kerala General Sales Tax Act, 2017 for the year 2022-23. The Court held that the writ petition could be disposed of with a direction to the 2nd respondent to "consider and pass appropriate orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment." The writ petition was accordingly disposed of on these terms.