2019 (11) TMI 1273

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..... of the appeal - HELD THAT:- Ext.P3 order was passed after recording the fact that the authorized representative/appellant did not appear before the Deputy Commissioner (Appeals) when the stay petition was posted for hearing. If, under the said circumstance, the stay application had been dismissed by the appellate authority, then this Court would not have been inclined to interfere with such dismi .....

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..... NT The challenge in the writ petition is against Ext.P3 conditional order of stay passed by the first appellate authority, in a stay application filed along with an appeal against an order of assessment under the Kerala Value Added Tax Act, 2003. The learned counsel for the petitioner would submit that Ext.P3 is a conditional order which does not give any reason for the direction t .....

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..... the Deputy Commissioner (Appeals) when the stay petition was posted for hearing. If, under the said circumstance, the stay application had been dismissed by the appellate authority, then this Court would not have been inclined to interfere with such dismissal order, taking note of the absence of the petitioner at the time of hearing before the appellate authority. In the instant case, notwithstand .....

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