https://www.taxtmi.com/caselaws?id=337832 The High Court upheld the order granting conditional stay on tax remittance but modified it to allow the petitioner to pay in four installments. The Court emphasized the importance of substantiating deductions under Rule 10 of the Kerala Value Added Tax Rules and found that the Assessing Officer and the Appellate Authority had provided adequate opportunities for the petitioner to prove the claim. The judgment balanced the interests of both parties by allowing installment payments while ensuring compliance with the payment schedule to avoid recovery proceedings. 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 The High Court upheld the order granting conditional stay on tax remittance but modified it to allow the petitioner to pay in four installments. The Court emphasized the importance of substantiating deductions under Rule 10 of the Kerala Value Added Tax Rules and found that the Assessing Officer and the Appellate Authority had provided adequate opportunities for the petitioner to prove the claim. The judgment balanced the interests of both parties by allowing installment payments while ensuring compliance with the payment schedule to avoid recovery proceedings. Case-Laws VAT and Sales Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337832