2018 (5) TMI 1493

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....ax<br>MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. Tomson T. Emmanuel For The Respondent : Smt. M. M. Jasmine JUDGMENT Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 is the application preferred by the petitioner in the appeal for condoning the delay in filing ....

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....n filing the appeal is condoned and if the petitioner does not produce materials indicating remittance of 30% of the disputed tax in the meanwhile, the Tribunal shall pass orders on the application for stay preferred by the petitioner also, within the aforesaid time limit. On the other hand, if the delay in filing the appeal is condoned and if the petitioner produces materials indicating remittanc....