https://www.taxtmi.com/caselaws?id=337832 Conditional stay of recovery was upheld where the appellate authority found no prima facie material fully supporting the taxpayer's deduction claim under Rule 10 of the Kerala Value Added Tax Rules, 2005. The record showed that notices were issued, replies were filed, books of account were produced, and the assessee was heard before assessment, while the supporting documents were found insufficient to substantiate the deduction in full. In that context, directing payment of 20% of the balance tax and interest was not interfered with, but the order was modified to permit payment by instalments. en-us Thu, 05 Jan 2017 00:00:00 +0530 Thu, 19 Jan 2017 08:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337832 Conditional stay of recovery was upheld where the appellate authority found no prima facie material fully supporting the taxpayer's deduction claim under Rule 10 of the Kerala Value Added Tax Rules, 2005. The record showed that notices were issued, replies were filed, books of account were produced, and the assessee was heard before assessment, while the supporting documents were found insufficient to substantiate the deduction in full. In that context, directing payment of 20% of the balance tax and interest was not interfered with, but the order was modified to permit payment by instalments. Case-Laws VAT and Sales Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337832