https://www.taxtmi.com/caselaws?id=240721 Section 55 of the Kerala Value Added Tax Act permits the appellate authority to require payment of admitted tax and to impose payment-related directions while granting stay, but it does not authorise withholding hearing or disposal of the appeal until those conditions are met. Non-compliance may carry consequences for the appellant, yet it cannot operate as a bar to the appeal being heard and decided. The Supreme Court therefore held that a direction preventing disposal of the appeal unless the stay conditions were first complied with was impermissible, and the direction was modified. en-us Fri, 01 Nov 2013 00:00:00 +0530 Fri, 29 Nov 2013 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240721 Section 55 of the Kerala Value Added Tax Act permits the appellate authority to require payment of admitted tax and to impose payment-related directions while granting stay, but it does not authorise withholding hearing or disposal of the appeal until those conditions are met. Non-compliance may carry consequences for the appellant, yet it cannot operate as a bar to the appeal being heard and decided. The Supreme Court therefore held that a direction preventing disposal of the appeal unless the stay conditions were first complied with was impermissible, and the direction was modified. Case-Laws VAT and Sales Tax Fri, 01 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240721