The limited prayer in this writ petition is to dispose of Ext.P2 appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 [for short, the Act] in a time bound manner and to defer proceedings pursuant to Exts.P3 and P4 till the appeal preferred by the petitioner is considered.

2. A perusal of Ext.P1 order shows that the 1^st respondent was considering the question whether the activities undertaken by the petitioner was in the nature of works contract service under Section 2(119) or a manufacture and sale of goods under the Act. If it was the former, petitioner was liable to pay tax under Section 9(1) while if it was the latter, she would be eligible to opt for composition under Section 10 of the Act. In Ext.P1, it was concluded that petitioner was engaged in the supply of works contract service from 01.07.2017 and therefore denied the option of the petitioner to pay tax under Section 10 in lieu of tax payable under Section 9(1) for the period from 01.07.2017 to 31.03.2019.

3. Ext.P1 order does not contemplate any payment of tax, fine or default. Hence, Ext.P2 appeal preferred by the petitioner against Ext.P1, can be considered without there being any need for a deposit as contemplated under Section 107(6) of the Act.

4. However, it is pointed out that in the meantime petitioner has been served with intimation under Section 73(5) as is seen from Exts.P3 and P4 notices. The said intimations are in persuance to the order that is under challenge in Ext.P2 appeal.

5. I have heard Adv.Harisankar V.Menon, the learned counsel for the petitioner and Dr.Thushara James, the learned Senior Government Pleader.

6. Having regard to the circumstances of the case and the submissions made by the learned counsel for the petitioner as well as for the respondents, I am of the opinion that, interest of justice could be subserved, if the appeal filed by the petitioner is considered in a time bound manner, while the proceedings proposed to be initiated as per Exts.P3 and P4 notices are kept pending till such consideration. If the proceedings pursuant to Exts.P3 and P4 are kept in abeyance till a decision is rendered by the appellate authority, unnecessary complications and proceedings could be avoided. Ultimately it will enure to the benefit of both parties.

7. In view of the above, there will be a direction to the 2nd respondent to consider and pass appropriate orders at the earliest, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment. Until such a decision is taken, all proceedings pursuant to Exts.P3 and P4 shall be kept in abeyance.

The writ petition is disposed of as above.