2018 (8) TMI 1074

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....SESHADRI NAIDU, J. For The Petitioner : 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 p....

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....ing to him, there ought not to have a mechanical 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 th....

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....ed Section 55(4) of the Act and has concluded thus: 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 ....

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....er any further reduction has to be granted from the 20% of the disputed 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 prim....