2018 (3) TMI 90

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....ecisions)<br>Dated:- 27-2-2018<br>W.P.(C) No.5271 of 2018 - -<br>CST, VAT & Sales Tax<br>P. B. SURESH KUMAR, J. For The Petitioner : Sri.K.J.Abraham Sri.C.Ajith Kumar Sri.Nikhil John For The Respondents : Sri. V.K. Shamsudeen JUDGMENT The petitioner, a dealer under the Kerala Value Added Tax Act (the Act), had opted to pay tax at the compounded rates provided for under the statute for ....

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....P2 is vitiated for non-compliance of the principles of natural justice and consequently directed the assessing authority to pass fresh orders. Ext.P3 is the order passed by the appellate authority in this connection. The petitioner challenged Ext.P3 order before the appellate tribunal. The appellate tribunal, though dismissed the second appeal preferred by the petitioner, made certain observations....

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....ms of Ext.P10 order granting the stay sought for by the petitioner on condition that they shall remit 20% of the tax demanded within three weeks. Ext.P10 order is under challenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. As noted above, the tax payable by the petitioner was initially determined in terms of Ext.P1 order as....

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.... appropriate for this Court to go into the merits of the matter. But, on the materials on record, it appears prima facie to this Court that the computation of the liability of the petitioner in terms of Ext.P5 order is incorrect. It is also seen that the the computation has been made without reckoning the observations made by the appellate tribunal in Ext.P4 order. In so far as the petitioner has ....