The court emphasized the need for appellate authorities to appropriately consider applications for condonation of delay in tax appeal cases.

JUDGMENT

Challenging Ext.P1 order imposing penalty under the Kerala Value Added Tax Act , the petitioner preferred Ext.P6 appeal before the third respondent. There was a delay of 355 days in filing the appeal. Ext.P7 is the application preferred by the petitioner to condone the delay in filing the appeal and Ext.P8 is the application preferred by the petitioner in the appeal for stay. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay in disposing of the appeal.

2. Heard the learned counsel for the petitioner as also the learned Government Pleader.

3. Having regard to the facts and circumstances W.P.(C.) No.6614/2018 2 of the case, I deem it appropriate to dispose of the writ petition directing the appellate authority to consider the application preferred by the petitioner to condone the delay in filing the appeal. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of the judgment. Needless to say that if the delay in filing the appeal is condoned, the appellate authority shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. Needless also to say that further proceedings for realisation of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned till orders are passed on the application to condone the delay in filing the appeal, or if the delay in filing the appeal is condoned, till orders are passed on the application for stay.