https://www.taxtmi.com/caselaws?id=439007 After insertion of the second proviso to Section 55(4) of the Kerala Value Added Tax Act, the statutory stay against recovery is available only when the assessee timely remits 20% of the disputed tax along with collected tax. If that remittance is not made at the relevant stage, the First Appellate Authority retains discretion to insist on a higher deposit as a condition for stay. The provision does not confer an absolute right to stay recovery on payment of 20% after the appeal is contested. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439007 After insertion of the second proviso to Section 55(4) of the Kerala Value Added Tax Act, the statutory stay against recovery is available only when the assessee timely remits 20% of the disputed tax along with collected tax. If that remittance is not made at the relevant stage, the First Appellate Authority retains discretion to insist on a higher deposit as a condition for stay. The provision does not confer an absolute right to stay recovery on payment of 20% after the appeal is contested. Case-Laws VAT / Sales Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439007