JUDGMENT :

M.A. ABDUL HAKHIM, J.

1. The petitioner, a partnership firm claims to be a registered dealer under the Kerala Value Added Tax Act, (for short “KVAT Act”) has filed this writ petition challenging Ext.P3 Order under Section 25(1) of the KVAT Act and consequent Ext.P5 Demand on the ground it pertains to the Assessment Year 2009-10; that the limitation period of five years provided in Section 25(1) got expired on 31/03/2015; and that the proceedings leading to Ext.P3 was initiated after the said date and hence the same is barred by limitation.

2. It is true that Ext.P3 order is appealable as contended by the learned Government Pleader. But this Writ Petition has been remaining in this Court since the year 2016 with an unconditional interim order staying all further proceedings pursuant to Ext.P3 and P5 in favour of the petitioner, I am of the view that the interest of justice would demand disposal of this writ petition on merits without relegating the petitioner to alternate remedy available under the Statute. That apart, the Respondent No. 2 has expressed his stand through the Counter Affidavit dated 29/06/2016 in answer to the contentions raised in the writ petition. This Cou