TMI Blog2019 (7) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... the KVAT Act, 2003 - HELD THAT:- By referring to Ext.P8 this Court while directing the appeal to be disposed of within time frame ought not to either keep in abeyance or stay Ext.P5 notice issued under Section 25 of the Act. Sri.Tomson T. Emmanuel insists for consideration of his alternate prayer: direct the Tribunal to dispose of Ext.P6 appeal on 24.07.2019. The Kerala Value Added Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertiorari or any other appropriate writ or direction quashing Ext.P4 order and Ext.P5 notice for regular assessment for 2012-13 issued by 1st respondent; ii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing 2nd respondent to dispose of Ext.P6 appeal within a time limit fixed by this Hon'ble Court and while disposing the appeal reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of this proceedings. 3. The circumstances relevant for disposing of the writ petition are stated thus: The first respondent through Ext.P4 proceedings dated 16.03.2019, in exercise of his powers under Section 8(f) of the KVAT Act, 2003, cancelled the permission to pay tax at compounded rate by the petitioner. Petitioner filed Ext.P6 appeal before the Appellate Tribunal under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... min, opposes the writ prayer and her contentions are that the order under Section 8 in Ext.P4 is independent to the notice issued under Section 25 in Ext.P5. Staying proceedings in Ext.P5, which is independent in nature, does not go with the scheme of the Act. According to her, the assessing authority even if decides Ext.P5 notice the petitioner is not without legal remedies, including the remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the Tribunal to dispose of Ext.P6 appeal on 24.07.2019. 8. To meet the ends of justice and also facilitate the petitioner to effectively contest Ext.P5 notice as well, the writ petition is disposed of by this judgment: ( a) The Kerala Value Added Tax Appellate Tribunal, Kochi/ second respondent considers completing argument on 24.07.2019 or on a shorter d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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