https://www.taxtmi.com/caselaws?id=342101 The proviso to section 55(4) of the Kerala Value Added Tax Act permits stay of recovery on remittance of 20% of the disputed tax, together with any collected tax, and does not require the deposit to be made at the time the appeal is filed. The first appellate authority may assess the stay request on a prima facie basis and, where no mitigation is justified, insist on the statutory 20% deposit, but it cannot demand a sum beyond the proviso's ceiling. The assessee may invoke the provision at any stage before disposal of the appeal, and recovery remains in abeyance while the stay petition is considered in accordance with the statute. en-us Wed, 11 Jan 2017 00:00:00 +0530 Wed, 26 Apr 2017 07:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342101 The proviso to section 55(4) of the Kerala Value Added Tax Act permits stay of recovery on remittance of 20% of the disputed tax, together with any collected tax, and does not require the deposit to be made at the time the appeal is filed. The first appellate authority may assess the stay request on a prima facie basis and, where no mitigation is justified, insist on the statutory 20% deposit, but it cannot demand a sum beyond the proviso's ceiling. The assessee may invoke the provision at any stage before disposal of the appeal, and recovery remains in abeyance while the stay petition is considered in accordance with the statute. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342101