9911796707
TMI Blog2019 (3) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Kerala Value Added Tax Appellate Tribunal - compounded rate of tax - Held that:- In the case at hand, we find that the petitioner has not remitted any amount during the pendency of the appeal. However, considering the entire circumstances as mentioned above, we are inclined to make a reduction with respect to the condition imposed by the Tribunal, as a gesture of equity by making it cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, Additional Bench, Thiruvananthapuram, dated 28.02.2019. 2. The petitioner is a Works Contractor, whose assessment under the Kerala Value Added Tax Act, 2003(hereinafter referred to as the 'KVAT Act') with respect to the assessment year 2014-2015 was reopened, dehors the permission granted under Section 8A of the KVACT Act for payment of tax under the compounded rate; The orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal is on an evaluation of the prima facie merit of the appeal. As the Tribunal is in-seisen of the appeal itself, it may not be proper and justifiable on the part of this court to enter into an adjudication on the merits of the case. While exercising the discretionary jurisdiction, the Tribunal thought it just and proper to direct payment of 30% of the amount in dispute. It cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emittance of 20% of the disputed amount. 5. In the case at hand, we find that the petitioner has not remitted any amount during the pendency of the appeal. However, considering the entire circumstances as mentioned above, we are inclined to make a reduction with respect to the condition imposed by the Tribunal, as a gesture of equity by making it clear that the case cannot be considered as a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
