2019 (7) TMI 1091

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....COURT - 2019 (367) E.L.T. 831 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 11-7-2019<br>W. A. No. 1589/2019, W. A. No. 1590/2019, W. A. No. 1594/2019 And W. A. No. 1595/2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The APPELLANT : ADVS. SRI. K. V. VIMAL AND SRI. VIJAYAN. K. U. For The RESPONDENT : SRI. SHAMSUDHE....

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....r finalisation of the assessments. 3. The learned Single Judge had dismissed the Writ petitions based on an observation that it is evident from the impugned orders itself that the appellant was heard on 06.06.2019. Further it was held that, there exists no scope for interference with the condition imposed for payment of 20% of the amount in dispute. However, the learned Single Judge permitted p....

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.... the appellant that the condition was stipulated in a mechanical manner. The impugned order does not reflect any reasons for imposition of the condition. Nor it reflects any advertence to the contentions raised in the appeal. At any rate, we do not find that the insistence for payment of 20% of the demand, is in any manner unreasonable or arbitrary, especially in view of Section 55(4) of the Keral....