2017 (5) TMI 78

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..... titioner is aggrieved by the fact that the recovery is initiated, for reason of the Tribunal having not disposed of the appeal, in which a stay was granted, within a period of 180 days. Sub-section (6) of Section 60 of the Kerala Value Added Tax Act, 2003 is relevant and is extracted herein:- Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accord .....

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..... o pass an order as it deems fit with regard to the payment of tax before the disposal of the appeal, on the appellant furnishing sufficient security. The second proviso also provides that the Tribunal shall dispose of the appeal, within a period of 180 days. The difficulty is insofar as the third proviso speaking of stay order being automatically vacated, after the expiry of the such period. 3. I .....

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..... ntention of the proviso obviously is for speedy disposal of appeals by the Tribunal and the failure so to do, not attributable to the assessee cannot cause prejudice to the assessee. The aforesaid judgment shall be forwarded to the Commissioner, to issue necessary directions or to consider the deletion of the provision, which visits the assessee with unnecessary hardship and prejudice. The writ p .....

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