2019 (8) TMI 755

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.... HC (Judgement / Order / Decisions)<br>Dated:- 5-8-2019<br>OP (TAX). No.7 of 2019 - -<br>CST, VAT & Sales Tax<br>MR C. K. ABDUL REHIM AND R. NARAYANA PISHARADI For The Petitioner : ADV. SRI.BOBBY JOHN For The Respondents : SRI. C. E. UNNIKRISHNAN SPL G. P. FOR TAXES JUDGMENT Abdul Rehim, J Petitioner is aggrieved by Ext.P10 interim order passed by the Kerala Value Added Tax Appella....

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....that the Intelligence Officer had exceeded his powers in imposing penalty on the allegation of violation of the procedure for compounding and on making an allegation of evasion of payment of tax. It is further pointed out that, during pendency of the first appeal before the Deputy Commissioner, an interim order passed by that authority insisting upon payment of 30% of the disputed tax amount, was ....

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.... the appeal pending before the tribunal. But we dissuade ourselves from expressing any opinion on the merits of the appeal, because the same is pending before the statutory authority. We are of the opinion that the insistence for payment of 30% of the amount in dispute, pending disposal of the appeal, would work out in prejudicial to the interest of the petitioner. On the other hand, a direction f....