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2019 (10) TMI 22 - KERALA HIGH COURTStay 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 the Tribunal had failed in affording opportunity of hearing before passing the interim order. The impugned order in this case reflects proper consideration of the prima facie merit and the same was passed after hearing the appellant. Further, the condition insisted is only for payment of 20% of the disputed tax. Hence, we are not inclined to interfere with. The learned counsel for the petitioner sought indulgence for extending the time stipulated for complying with the condition and also for allowing installment facility for payment of the 20% amount, by pleading the financial stringency experienced. Petition disposed off.
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