KOCHURANI BABY, PROPRIETRIX, M/s. BEVERLY IMPEX Versus STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, ASSISTANT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM
VAT and Sales Tax
2018 (5) TMI 1493 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 21-5-2018
W.P. (C).No.16304 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T. Emmanuel
For The Respondent : Smt. M. M. Jasmine
JUDGMENT
Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 is the application preferred by the petitioner
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shall be done within six weeks from the date of receipt of a copy of the judgment. If the delay in filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall dispose of the appeal itself, within three months thereafter. Needless to say that till orders are passed on the application for condoning the delay or the application for stay or the ap
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