TMI Blog2019 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... - Stay against realization of the disputed tax - compounding fee - grant of conditional stay - Extension of time limit for compliance of condition of stay - HELD THAT:- The scope of interference with an interim order passed by the Tribunal is limited only on the aspects as to whether the Tribunal had failed to apply its mind in appreciating the prima facie merits in the appeal, and as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RI.BOBBY JOHN For The Respondent : GP- SRI. V.K SHAMSUDHEEN JUDGMENT Abdul Rehim, J. Challenge in this Original Petition is against Ext.P9 interim order passed by the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram, in IP No.34/2019 in TA (VAT) No.20/2019, dated 05.08.2019. Assessment compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned herein. 2. Eventhough learned counsel for the petitioner made strenuous attempt to impress upon this court that, on the merits he has got a good case, we are of the opinion that, it is not proper and warranted for this court to appreciate the merits in the appeal, which is pending before the Tribunal. The scope of interference with an interim order passed by the Tribunal is lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial stringency experienced. 4. We are of the opinion that a lenient view can be taken in this matter. Hence, while declining interference with Ext.P9 order, we make it clear that, if the petitioner remits the 20% amount insisted upon in Ext.P9 in two equal monthly installments, falling due on or before 15th of October, 2019 and 15th of November, 2019, the same shall be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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