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2019 (8) TMI 755 - HC - VAT and Sales TaxStay of recovery - Penalty u/s 67 of the Kerala Value Added Tax Act - condition precedent for granting stay against the recovery - HELD THAT:- We are primafacie convinced that an arguable case has been set up by the petitioner in the appeal pending before the tribunal. 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 till then to keep in abeyance the recovery steps, would suffice to meet the ends of justice. Petition disposed off.
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