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    <title>2018 (3) TMI 1644 - KERALA HIGH COURT</title>
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    <description>Appellate authorities under the Kerala Value Added Tax Act were directed to decide stay applications filed with the appeals within one month. Further recovery proceedings were ordered to remain deferred until those stay applications were disposed of. The operative effect is that coercive recovery cannot proceed before the appellate authority rules on interim relief, ensuring the appeals are considered alongside the stay requests without immediate enforcement pressure.</description>
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      <description>Appellate authorities under the Kerala Value Added Tax Act were directed to decide stay applications filed with the appeals within one month. Further recovery proceedings were ordered to remain deferred until those stay applications were disposed of. The operative effect is that coercive recovery cannot proceed before the appellate authority rules on interim relief, ensuring the appeals are considered alongside the stay requests without immediate enforcement pressure.</description>
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