https://www.taxtmi.com/caselaws?id=383395 An interim stay condition requiring payment of 20% of the disputed demand was not struck down as arbitrary, since such a deposit requirement was consistent with Section 55(4) of the Kerala Value Added Tax Act, 2003. However, the orders were faulted for not showing reasons or application of mind to the appellants' contentions, and fairness required that any amount already recovered towards the disputed liability be credited before fixing stay terms. The stay applications were therefore remitted to the Appellate Authority for fresh consideration, and the interim orders were set aside to that extent. en-us Thu, 11 Jul 2019 00:00:00 +0530 Wed, 13 Nov 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383395 An interim stay condition requiring payment of 20% of the disputed demand was not struck down as arbitrary, since such a deposit requirement was consistent with Section 55(4) of the Kerala Value Added Tax Act, 2003. However, the orders were faulted for not showing reasons or application of mind to the appellants' contentions, and fairness required that any amount already recovered towards the disputed liability be credited before fixing stay terms. The stay applications were therefore remitted to the Appellate Authority for fresh consideration, and the interim orders were set aside to that extent. Case-Laws VAT and Sales Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383395