https://www.taxtmi.com/caselaws?id=157029 The Tribunal's appellate jurisdiction was treated as wide enough to include interim protection against recovery of disputed tax. Section 39(6) of the Kerala General Sales Tax Act, 1963 was read as permitting orders regulating payment and recovery, and the power to grant stay was also regarded as incidental and ancillary to effective appellate jurisdiction. Because that statutory remedy was available, the writ court should not be invoked under Article 226 to obtain the same relief. The Tribunal could therefore grant interim stay or similar protective orders, and the writ petition was not maintainable for that purpose. en-us Fri, 26 Mar 1993 00:00:00 +0530 Fri, 27 Sep 2013 17:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157029 The Tribunal's appellate jurisdiction was treated as wide enough to include interim protection against recovery of disputed tax. Section 39(6) of the Kerala General Sales Tax Act, 1963 was read as permitting orders regulating payment and recovery, and the power to grant stay was also regarded as incidental and ancillary to effective appellate jurisdiction. Because that statutory remedy was available, the writ court should not be invoked under Article 226 to obtain the same relief. The Tribunal could therefore grant interim stay or similar protective orders, and the writ petition was not maintainable for that purpose. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157029