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TMI Blog2014 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... nt orders passed under the Kerala Value Added Tax Act for the assessment years 2006-07 to 2010-11, Ext.P5 series of appeals and stay petitions were preferred by the petitioner before the 2nd respondent Appellate authority. The said stay petitions were disposed of by Ext.P6 order issued by the 2nd respondent whereby the 2nd respondent directed payment of 30% of the dues as a condition for the grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be no levy or collection of tax except by the authority of law. In taxation matters therefore, more than in any other matter, reasons must support not only the decision to waive payment of amounts due but also the decision that directs an assessee to make some payments pending consideration of the appeal. No doubt, this would require the adjudicating authority to look into the merits of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual whose rights are affected by the decision in question. The obligation to provide reasons for a decision will also ensure that the decision maker acts within the limits of his discretion and takes into account only those factors as are relevant to the decision making process. No doubt it could be argued that the imposition of a duty to provide reasons for every decision might lead to st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee afresh after affording him an opportunity of being heard in the matter. The 2nd respondent shall comply with this direction within a period of two months from the date of receipt of a copy of this judgment. Needless to say, pending fresh consideration of the stay petition and communicating the order passed thereon to the assessee, coercive steps for recovery of the amounts due from the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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