2019 (7) TMI 895

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..... ssed quite mechanically without adverting to the grounds raised and without any proper application of mind with respect to merits of the appeal - quantum of interim payment - HELD THAT:- Even though we are convinced that the prima facie appreciation of merit is not reflected in the impugned order, we are not proposing to remit the matter for fresh consideration and for passing fresh orders, becaus .....

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..... . K . ABDUL REHIM , J . Challenge raised is against Ext.P5 interim order passed by the Kerala Value Added Tax/Agricultural Income Tax Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram, in I.P. No.547 of 2018 in T.A.(VAT) No.394 of 2018, dated 13.06.2019. Assessment made with respect to the year 2013-14 was challe .....

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..... , cannot be taken as a legal approach for imposing the condition, is the argument. 2. Heard; learned Government Pleader appearing for the respondents. 3. Even though we are convinced that the prima facie appreciation of merit is not reflected in the impugned order, we are not proposing to remit the matter for fresh consideration and for passing fresh orders, because .....

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