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I dispose of the Writ petition directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition.

Shanti Prime Publication Pvt. Ltd.

Stay of petition — The petitioner questioned the assessment order and also filed a stay petition in the appeal. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Writ petition is disposed of directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition. — Hotel Harisree, Kilikolloor Vs. Assistant Commissioner (Assessment) [2018] 6 TAXLOK.COM 28 (Ker)