2020 (7) TMI 84

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.... ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT/S: OTHER PRESENT: GP DR. THUSHARA JAMES   JUDGMENT Petitioner, a dealer in jewellery and a holder of TIN Number had earlier been paying the tax under the erstwhile Kerala Value Added Tax Act, 2003 (hereinafter called "2003 Act"). Return for the assessment year 2015-2016 was reopened under Section 25(1) of the 2003 Act d....

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....The petitioner preferred a second appeal before the Tribunal along with an application for stay as evidenced by Ext.P3. 2. Since the appeal and stay application were pending and had not been taken up, petitioner approached this Court and vide order in W.P.(C).No.3 of 2020, the Tribunal was directed to dispose of the application within two months. The stay application vide Ext.P4 has been dispos....

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....rcumstances but, opposes the reduction of the percentage. 4. I have heard the learned counsel for the parties and appraised the paper book. The facts as noticed above are not in dispute. It is a matter of record that the second appeal is pending adjudication before the Tribunal. On going through Ext.P4, the demand was stayed subject to deposit of 20% way back in February 2020 and the amount ord....