2021 (11) TMI 164

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....: HARISANKAR V. MENON AND MEERA V.MENON OTHER PRESENT: SR GP SHAMSUDHEEN V.K.., ADV KRISHNA FOR THE PETITIONER JUDGMENT S.V. BHATTI, J. The appellant in T.A.(VAT) Nos.25 and 26 of 2021 is the petitioner. The petitioner filed the said Tax Appeals questioning the order dated 30.10.2020 of Deputy Commissioner (Appeals), SGST Department, Palakkad in KVATA Nos.153 and 154 of 2019. The petitioner m....

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....ioner. The condition ought to be deleted in toto or if at all one is required instead of 30% a reasonable condition to prove the bona fides of the petitioner could have been imposed by the Appellate Tribunal. 3. Senior Government Pleader Shamsudheen opposes the prayer, firstly, by arguing that the circumstances stated by the petitioner are in no way relevant for stipulating the condition of 30% d....

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....n hand we would have certainly declined to exercise our jurisdiction under Article 227 of the Constitution for any purpose but for the fact that the petitioner claims to have suffered a few set backs due to on going situation arising from Covid-19 and financial difficulties are being faced by petitioner. Hence we are satisfied condition in Ext.P4 could be modified as follows: "The recovery procee....