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2021 (11) TMI 166 - HC - VAT and Sales TaxValidity of assessment order - orders granting conditional stay on the ground that the same are not speaking orders - principles of natural justice - HELD THAT:- Since Ext.P10 order relating to the appeal filed against assessment years 2014-15 is passed on consent, the petitioner is not entitled to challenge the same. The consent as endorsed in the order impugned, deprives the petitioner the basis for challenging such an order. Hence challenge against Ext.P10 fails. On a perusal of orders impugned, it can be seen that the amount directed to be deposited in the three cases in Ext.P10(a), P10(b) and P10(c) are not substantial part of the demand, but are only 20% of the demand raised and on that basis, the said judgment of the Supreme Court could be distinguished. However, in M/S ARCHANA AGENCIES VERSUS THE COMMERCIAL TAX OFFICER AND DEPUTY COMMISSIONER [2014 (5) TMI 1024 - KERALA HIGH COURT], the learned single Judge of this Court had held that the requirement of giving reasons, although minimal in stay orders in matters of taxation, the same cannot be understated and also that the duty to give reasons is only conducive to fairness - the learned single Judge of this Court in the decision in SHYLA PUSHPAN, K.P. PUSHYA AND K.P. SHAN VERSUS THE COMMISSIONER INCOME TAX (APPEALS) , THRISSUR, THE DISTRICT COLLECTOR, THRISSUR AND INCOME TAX OFFICER, WARD NO. 2 (4) , THRISSUR [2019 (10) TMI 519 - KERALA HIGH COURT] had, in an identical case where condition to pay 20% of the demand was imposed for grant of stay was challenged, the same was set aside and fresh consideration was directed due to absence of reasons. Exts.P10(a), P10(b) & P10(c) relating to the assessment years 2015-16, 2016-17 and 2017-18 shall stand set aside and the Tribunal shall pass fresh orders after hearing the petitioners - Petition allowed in part.
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