https://www.taxtmi.com/caselaws?id=167812 A conditional stay order passed by the appellate authority under the Kerala Value Added Tax appellate scheme was not revisable under the general revisional provisions, because those provisions did not extend to a stay order made in the course of an appeal. The proper remedy against refusal of stay or onerous conditions was judicial review. On the facts, the security condition was moderated in view of financial difficulty, inspection was directed to record stock and valuation issues, and the appeal was ordered to be disposed of expeditiously. The revision challenge failed, but the stay condition and consequential directions were modified. en-us Mon, 19 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167812 A conditional stay order passed by the appellate authority under the Kerala Value Added Tax appellate scheme was not revisable under the general revisional provisions, because those provisions did not extend to a stay order made in the course of an appeal. The proper remedy against refusal of stay or onerous conditions was judicial review. On the facts, the security condition was moderated in view of financial difficulty, inspection was directed to record stock and valuation issues, and the appeal was ordered to be disposed of expeditiously. The revision challenge failed, but the stay condition and consequential directions were modified. Case-Laws VAT and Sales Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167812