2019 (4) TMI 580

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....HA AND THE CHIEF MANAGER, STATE BANK OF INDIA, ALAPPUZHA<br>VAT and Sales Tax<br>2019 (4) TMI 580 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-4-2019<br>OP (TAX). No. 3 of 2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Petitioner : ADVS. SRI. M. GOPIKRISHNAN NAMBIAR, SRI. JOSON MANAVALAN, SR....

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....nding disposal of the appeal. While considering prima facie merit in the appeal for deciding the question of granting stay, the Tribunal observed that, even at the stage of the second appeal the petitioner could not produce any materials to substantiate their contentions. Therefore it was observed that no case is made out for granting an absolute stay. However, interim stay was granted subject to ....

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.... by this court invoking the supervisory jurisdiction vested on this court. 4. It is trite that, while considering the question of granting interim relief, the appellate authority is bound to look into the merits of the appeal on a prima facie basis. For appreciating the merits, the appellate authority is bound to consider the documents if any produced in support of the contentions raised. In th....

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....n was on 07.12.2018. Therefore it is evident that, at the time when the impugned interim order was passed by the Tribunal, the documents were available before the said authority. Hence it is evident that there occurred a failure on the part of the Tribunal in adverting to those documents. However, the learned Government Pleader submitted that, the petitioner had now filed an interim application se....