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A.K. SANTHOSH PROPRIETOR, M/S. ARAKKATHARA TOURIST HOME vs. THE ASST. COMMISSIONER VAT SPECIAL CIRCLE (PRODUCE) , MATTANCHERY, THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM, THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, MATTANCHERY AND THE DEPUTY MANAGER, STATE BANK OF INDIA, KOCHI
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI

Pet. Counsel

S.k.devi

Res. Counsel

Thushara James

Petitioner / Applicant	A.K. SANTHOSH PROPRIETOR, M/S. ARAKKATHARA TOURIST HOME
Respondent	THE ASST. COMMISSIONER VAT SPECIAL CIRCLE (PRODUCE) , MATTANCHERY, THE DEPUTY COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, ERNAKULAM, THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, MATTANCHERY AND THE DEPUTY MANAGER, STATE BANK OF INDIA, KOCHI
Court	Kerala High Court
State	Kerala
Date	Aug 20, 2019
Order No.	WP(C). No. 22515 OF 2019 (L)
Citation	2019(8) TAXREPLY 2070
Original Order
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ORDER
The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 and rectified order in Ext.P1a made under KGST Act. The petitioner has filed the appeal with Ext.P3 stay petition. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P3 expeditiously. 2. The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P3 results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P2. The assessing officer, if is successful in his effort the statutory appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the order on stay petition is passed expeditiously. Hence the writ petition. 3. Perused Exts. P....