2014 (9) TMI 910

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..... e condition imposed by the appellate authority to avail the benefit of interim stay, had approached this Court. The law stands declared by a Division Bench of this Court in State of Kerala v. Gopalakrishanan [2002 (12) TMI 582 - KERALA HIGH COURT] and Bhima Jewellery V. Assistant Commissioner [2002 (7) TMI 778 - KERALA HIGH COURT]. This Court had directed the appellate authority to consider and p .....

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..... compounding as provided under the statute and the liability stands cleared accordingly. Later, the same was sought to be reopened by the 2nd respondent holding that 1% cess payable was not included for the purpose of reckoning the amount actually payable as compounded tax and accordingly, Ext.P2 to P5 orders came to be passed re-fixing the liability casting huge burden upon the shoulders of the pe .....

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..... in State of Kerala v. Gopalakrishanan 138 STC 536 and Bhima Jewellery V. Assistant Commissioner 138 STC 272. This Court had directed the appellate authority to consider and pass final orders on the appeal granting absolute stay till such time. Ext. P18 is the judgment passed by this Court under one such circumstance and pursuant to this, the matter was considered by the appellate authority, who a .....

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