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2019 (8) TMI 1228 - HC - VAT and Sales TaxMaintainability of appeal - statutory remedy of appeal - Imposition of penalty - Section 67 of the Kerala Valued Added Tax Act, 2003 - HELD THAT:- The learned Single judge cannot be blamed for not considering the legality or sustainability of the order imposing penalty on its merits. An equitable relief has already been granted by way of directing the Appellate Authority to dispose of the stay petition on an early basis. The recovery was also directed to be deferred for a period of three months, in order to facilitate consideration of the stay petition. Under such circumstances, there exists no illegality, error or impropriety in the impugned judgment, warranting interference in this writ appeal. Appeal dismissed.
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