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2023 (3) TMI 1267 - HC - VAT and Sales TaxSeeking grant of stay on deposit of 20% of the existing tax demand - non-maintenance of books of account properly - pattern of suppression was established - HELD THAT - The Tribunal has considered the relevant facts and has also exercised discretion in accordance with the law. On perusing the orders impugned before it, it has granted a conditional stay, which is found to be reasonable and legal. There are no merit in the original petition, which will stand dismissed. However, as a measure of indulgence, we extend the time granted by the Tribunal for complying with the conditions imposed up to 17.04.2023. If the petitioner complies with the order of the Tribunal before 17.4.2023, it will be treated as compliance with the order of the Tribunal for the grant of stay of the recovery. The petitioner may also move the Tribunal for an expeditious hearing of the appeal.
Issues involved:
Challenge to Ext P5 order of the Kerala Value Added Tax Appellate Tribunal, Ernakulam in INTP No.392 of 2020 in TA(VAT)No.337 of 2020. Judgment Details: 1. Challenge to Tribunal Order: The original petition was filed to challenge the Ext P5 order of the Kerala Value Added Tax Appellate Tribunal, which granted a stay on deposit of 20% of the existing tax demand. The Tribunal found that the petitioner had not maintained proper books of account and that a pattern of suppression was established. Despite the petitioner's contentions, no supporting documents were produced. The petitioner sought a full stay until the appeal is heard. 2. Court Decision: After hearing both parties, the Court declined to interfere with the Tribunal's order. It was noted that the Tribunal had considered relevant facts, exercised discretion lawfully, and granted a conditional stay. The Court found the Tribunal's decision to be reasonable and legal. The original petition was dismissed, but the petitioner was given an extension until 17.04.2023 to comply with the conditions imposed. Compliance by the given date would be considered as fulfilling the Tribunal's order for stay of recovery. The petitioner was also advised to seek an expedited hearing of the appeal from the Tribunal.
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