https://www.taxtmi.com/caselaws?id=342340 Section 60(6) of the Kerala Value Added Tax Act secures speedy disposal of stayed appeals by requiring the Tribunal to decide them within 180 days, but it does not justify automatic coercive recovery where the delay is not attributable to the assessee. The provision may regulate payment pending appeal and can result in vacation of stay, yet its operation must not create undue hardship in a pending appeal supported by an earlier prima facie order. Recovery was therefore kept in abeyance until the appeal is disposed of on merits. en-us Wed, 11 Jan 2017 00:00:00 +0530 Tue, 02 May 2017 11:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342340 Section 60(6) of the Kerala Value Added Tax Act secures speedy disposal of stayed appeals by requiring the Tribunal to decide them within 180 days, but it does not justify automatic coercive recovery where the delay is not attributable to the assessee. The provision may regulate payment pending appeal and can result in vacation of stay, yet its operation must not create undue hardship in a pending appeal supported by an earlier prima facie order. Recovery was therefore kept in abeyance until the appeal is disposed of on merits. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342340