9911796707
TMI Blog2019 (7) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 831 (Ker.) - Principles of natural justice - Validity of assessments - main contentions raised were that, the appellant was not actually heard on 06.06.2019, as stated in the impugned orders - condition for payment of 20% of the demands - HELD THAT:- The impugned order does not reflect any reasons for imposition of the condition. Nor it reflects any advertence to the contentions raised in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The APPELLANT : ADVS. SRI. K. V. VIMAL AND SRI. VIJAYAN. K. U. For The RESPONDENT : SRI. SHAMSUDHEEN V K. , GOVERNMENT PLEADER COMMON JUDGMENT C . K . ABDUL REHIM, J . The appellant had challenged Ext.P3 interim stay orders produced in all the above cases, passed by the 1st res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders itself that the appellant was heard on 06.06.2019. Further it was held that, there exists no scope for interference with the condition imposed for payment of 20% of the amount in dispute. However, the learned Single Judge permitted payment of the amounts stipulated in the impugned order in three equal monthly installments, starting from 04.07.2019. On that basis, it was directed to defer al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the condition. Nor it reflects any advertence to the contentions raised in the appeal. At any rate, we do not find that the insistence for payment of 20% of the demand, is in any manner unreasonable or arbitrary, especially in view of Section 55(4) of the Kerala Value Added Tax Act, 2003. But, it is only just and proper in the interest of justice that payments or recovery if any already effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass fresh orders in the interim petitions or shall dispose of the appeals itself, at the earliest, at any rate within three weeks from the date of production of a copy of this judgment. Till compliance of the above direction in either way, coercive steps of recovery if any initiated shall be kept in abeyance. The Writ Appeals are disposed of subject to the directions above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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