2018 (5) TMI 1493 – KERALA HIGH COURT – TMI – Condonation of Delay in filing appeal – proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal – Held that: – it is appropriate to dispose of the writ petition directing the Tribunal to consider the application preferred by the petitioner to condone the delay in filing the appeal – W.P. (C).No.16304 of 2018 Dated:- 21-5-2018 – MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. Tomson T. Emmanuel For The Respondent : Smt. M. M. Jasmine JUDGMENT Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 is the application
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Ordered accordingly. This shall be done within six weeks from the date of receipt of a copy of the judgment. If the delay in filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall dispose of the appeal itself, within three months thereafter. Needless to say that till orders are passed on the application for condoning the delay or the appl
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