2017 (6) TMI 1217

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..... 1. The only grievance raised by the petitioner - Assessee in the present case is that though the Karnataka Appellate Tribunal under Karnataka Value Added Tax Act, (hereinafter referred to as the 'KVAT Act, 2003' for short), is seized of the pending appeal of the assessee on the issue involved about the rate of tax applicable to the petitioner's products namely Whip Topping on Cakes etc., and the s .....

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..... ed by this Court. 3. It is unfortunate that in view of the limited power given to the Tribunal and not empowering it to extend its own stay order by the said legislative mandate, while the Tribunal finds itself unable to decide all the pending appeals within the stipulated time frame of one year and on account of this legislative lacunae despite there being good intent ion for the reasons beyond .....

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..... powers of the concerned Appellate Tribunal effective while dealing with the pending appeals before them so that no such unnecessary litigation is brought before this Court. State cannot deliberately generate a litigation for the Constitutional Courts. 6. Therefore, the present writ petitions are disposed of with a request to the Karnataka Appellate Tribunal who is seized of the appeal filed by th .....

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