2019 (7) TMI 895

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..... (Tax) No. 5 of 2019 - -
CST, VAT & Sales Tax
MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The PETITIONER : ADVS. SRI. S. ANIL KUMAR (TRIVANDRUM) AND SRI. M. RAJAGOPAL For The RESPONDENTS : SR GP TAX MOHAMMED RAFIQ JUDGMENT C. K. ABDUL REHIM , J. Challenge raised is against Ext.P5 interim order passed by the Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appel .....

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..... ut adverting to the grounds raised and without any proper application of mind with respect to merits of the appeal. Insistence made merely on the basis that no payment is made so far, cannot be taken as a legal approach for imposing the condition, is the argument. 2. Heard; learned Government Pleader appearing for the respondents. 3. Even though we are convinced that the prima facie appreciati .....

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