TaxTMI 
TaxTMI 
2018 (8) TMI 1074
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....ioner : Advs. Sri. S. Anil Kumar (Trivandrum) And Sri. M. Rajagopal For The Respondents : Dr. Thushara James JUDGMENT The petitioner is a registered dealer under the KVAT Act. After suffering Exts.P1 to P1(d) assessment orders for the years 2015-2016 and 2016-2017, the petitioner filed statutory appeals: Ext.P2 to P2(d) along with Exts.P3 to P3(d) stay petitions. 2. Faced with revenue recover....
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....ical imposition of a pre-condition: depositing 20% of the disputed tax. To elaborate, Shri Anil Kumar has drawn my attention to the amended Section 55(4) of the KVAT Act and also to a judgment of this Court in W.P.(C)No.1028/2017. 4. The learned Government Pleader, on her part, submitted that in Ext.P3 stay petition, the petitioner has only pleaded the financial difficulty to meet any pre-conditi....
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.... 5. In that context, it is pertinent that, by the introduction of the proviso, the prima facie consideration which is required, insofar as a stay application in a first appeal also assumes a slightly different colour. Earlier when an assessment order was passed on best judgment, then the first appellate authority had a discretion insofar as making directions with respect to payment of tax and off....
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....sputed amount of tax, as has been provided in the statute. If not mitigation is warranted then, the first appellate authority would be perfectly justified in directing deposit of 20% tax demanded, failing which the assessee would be liable to be proceeded against for recovery." 8. I reckon the appellate authority has recorded prima facie satisfaction about the petitioner's contention, as hel....