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2021 (1) TMI 440 - HC - VAT and Sales TaxImposition of penalty under Income Tax Act - KVAT Act, 2003 - HELD THAT:- The appeals, delay condonation petitions and the stay petitions preferred by the petitioner is liable to be considered and disposed of on merits before proceeding with the recovery of amounts in terms of the orders passed by the assessment authority. There will be a direction to the 2nd respondent appellate authority to take up consider and pass appropriate orders on Exhibits P2, P2(a) and P2(b) appeals, Exts.P3, P3(a) and P3(b) delay condonation petitions and Exts.P4, P4(a) and P4(b) stay petitions preferred by the petitioner and to dispose of the same in accordance with law at the earliest, at any rate, within six weeks from the date of receipt of a copy of this judgment. Till orders are passed, coercive proceedings on the basis of the original order shall be kept in abeyance.
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