TMI Blog2019 (4) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to the condition that the appellant pays 20% of the total payment and on furnishing bond for the balance amount - There is no error, illegality, irregularity or impropriety in the impugned judgment warranting interference in this appeal. The Tribunal has exercised its discretionary jurisdiction in granting stay, which under normal circumstances cannot be subject to judicial review. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents. 3. An interim order passed by the Kerala Value Added Tax Appellate Tribunal, Addl. Bench, Thiruvananthapuram, dated 10.01.2019 was challenged in the writ petition. The said order was passed in IP No.118/2018 in TA(VAT) No.63/2018. The appeal was instituted challenging the assessment with respect to the year 2009-2010, which was confirmed by the first appellate authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle Judge seems to be perfectly justified. Further, the learned Single Judge had exercised equity in granting the instlament facility. 6. We also take note of the provisions contained in the proviso to Section 45(1) of the Kerala Value Added Tax Act, in refusing the relief. Hence the appeal deserves no merits and the same is hereby dismissed. However, on the request of the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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