2019 (8) TMI 755

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RT - HC
Dated:- 5-8-2019
OP (TAX). No.7 of 2019 - -
CST, VAT & Sales Tax
MR C. K. ABDUL REHIM AND R. NARAYANA PISHARADI For The Petitioner : ADV. SRI.BOBBY JOHN For The Respondents : SRI. C. E. UNNIKRISHNAN SPL G. P. FOR TAXES JUDGMENT Abdul Rehim, J Petitioner is aggrieved by Ext.P10 interim order passed by the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Thiruv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ded his powers in imposing penalty on the allegation of violation of the procedure for compounding and on making an allegation of evasion of payment of tax. It is further pointed out that, during pendency of the first appeal before the Deputy Commissioner, an interim order passed by that authority insisting upon payment of 30% of the disputed tax amount, was subjected to challenge before this Cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... But we dissuade ourselves from expressing any opinion on the merits of the appeal, because the same is pending before the statutory authority. We are of the opinion that the insistence for payment of 30% of the amount in dispute, pending disposal of the appeal, would work out in prejudicial to the interest of the petitioner. On the other hand, a direction for an early disposal of the appeal and ti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X