HI-LITE BUILDERS PRIVATE LIMITED Versus THE DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOZHIKKODE, THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, KOZHIKODE, THE SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, STATE GSTDEPARTMENT, KOZHIKODE AND STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM – 2019 (2) TMI 395 – KERALA HIGH COURT – TMI – Quantum of pre-deposit – petitioner has filed this Review Petition contending that the condition in Ext.P9 order of the appellate authority is more onerous than what has been statutorily mandated under the proviso to Section 55(4) of the KVAT Act – Held that:- The petitioner is liable to pay 20% of the disputed tax – the petitioner mus
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that the petitioner be guided by the ratio of the judgment dated 06.09.2018 in W.P.(C)No. 29440/2018. 3. Now the petitioner has filed this Review Petition contending that the condition in Ext.P9 order of the appellate authority is more onerous than what has been statutorily mandated under the proviso to Section 55(4) of the KVAT Act. According to him, 20% must be of the disputed tax, rather than the existing demand , which includes interest as well. According to him, it will suffice if the authorities strictly adhere to the proviso to Section 55(4) of the Act. 4. To avoid ambiguity about the quantum to be paid by the petitioner as the pre-deposit before the appellate authority, the learned Government Pleader, on instructions, informed the C
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