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2020 (7) TMI 254 - HC - VAT and Sales TaxValidity of assessment order - Kerala VAT Act - Revenue Recovery Proceedings - consideration of stay petition - HELD THAT:- This Court in W.P.(C) No.3800/2020 had passed a detailed order after having called the Assistant Commissioner of Law in court with regard to the numbering of appeal and hearing of the stay application. Several writ petitions are pending in this Court seeking redressal of grievance for non-hearing of the appeal, along with stay applications - This writ petition is also of the similar nature and the petitioner is in dilemma. In such circumstances, this Court cannot sit as a mute spectator without coming to the rescue of such litigants. This writ petition is disposed off with a direction to the appellate authority to consider the application of stay within a period of two months from the date of receipt of a copy of this judgment as the petitioner in such circumstances had not opted for automatic stay in view of the amended provisions of Section 55 (4) of KVAT Act, 2003. Steps for recovery of amounts pertaining to Ext.P4 shall be kept in abeyance, till such time the stay application is disposed of.
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