JUDGMENT

Dated this the 13th day of October, 2022 The petitioner suffered Ext.P2 order of assessment under the Kerala Value Added Tax Act, 2003 for the year 2016-17. The petitioner filed an appeal before the First Appellate Authority who by Ext.P4 order affirmed the order of assessment. The petitioner filed Ext.P5 appeal before the Appellate Tribunal along with Ext.P6 application for condonation of delay and Ext.P7 application for stay. While the matter is pending before the Appellate Tribunal, the petitioner has faced with Ext.P8 proceedings under the Revenue Recovery Act as well as Ext.P9 Prohibitory order issued under the provisions of Revenue Recovery Act.

2. The learned counsel appearing for the petitioner states that the petitioner has a very good case to be argued before the Tribunal as the issues which were the subject matter of Ext.P2 were also the subject matter of appeal before the First Appellate Authority for the assessment year 2015-16 and by Ext.P3 order, the matter has been remanded for consideration of the assessing authority. It is submitted that though the issues arising for the year 2016-17 were also identical, the First Appellate Authority affirmed the order thr