2014 (4) TMI 691

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.... Eapen JUDGMENT The petitioner is stated as aggrieved of the condition imposed by the appellate authority as per Exts. P12 to P14, whereby the petitioner has been directed to satisfy 30% of the disputed liability and furnish security for the balance amount so as to avail the benefit of interim stay during pendency of the appeals preferred against the impugned assessment orders. 2. The seq....

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....endency of appeals, which hence is sought to be intercepted. 3. The learned counsel for the petitioner submits that the condition imposed by the appellate authority is an onerous one and that, the amount already deposited pursuant to Ext.P8 has not been given credit to. 4. The learned Government Pleader appearing for the respondents disputes the said version, stating that the amounts paid by....

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.... this he has not filed the statutory return. In the circumstance it is proposed to complete the assessment for the year 2010-11 to the best of judgment under Section 25 of the KVAT Act 2003 by estimating the turnover based on the last monthly return filed. ....... The above proposal were communicated to the dealer vide this office read as 1st above. Though the notice was accepted by the dealer.....