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    <title>2020 (7) TMI 254 - KERALA HIGH COURT</title>
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    <description>Pending appeal and stay proceedings under the Kerala Value Added Tax Act were treated as requiring interim protection because recovery was being pursued before the stay request was decided. The appellate authority was directed to dispose of the stay application within two months, and recovery steps on the impugned demand were ordered to remain in abeyance until that decision. The note also records that the petitioner had not opted for automatic stay under Section 55(4), making prompt consideration of interim relief necessary.</description>
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      <description>Pending appeal and stay proceedings under the Kerala Value Added Tax Act were treated as requiring interim protection because recovery was being pursued before the stay request was decided. The appellate authority was directed to dispose of the stay application within two months, and recovery steps on the impugned demand were ordered to remain in abeyance until that decision. The note also records that the petitioner had not opted for automatic stay under Section 55(4), making prompt consideration of interim relief necessary.</description>
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