2023 (11) TMI 556

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....URABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN For The Petitioner: By Advs. S. Anil Kumar (Trivandrum), Sabu C.J, Rahul A., M.Rajagopal For The Respondents: Sri. P.R. Sreejith, SC JUDGMENT SHOBA ANNAMMA EAPEN, J. This Original Petition (Tax) is filed by the petitioner, challenging Ext. P6 conditional order passed by the third respondent - the Kerala Value Added Tax Appellate Tribunal, Addi....

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....has come up before this Court with the original petition. 3. Heard the learned counsel for the petitioner and the learned Senior Government Pleader. 4. The learned counsel for the petitioner, Sri. S. Anilkumar, submits that Ext. P6 conditional order now passed by the third respondent is onerous and the petitioner is financially incapacitated so as to comply with the same. 5. The petitione....

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....e on 28.03.2023. 7. In order to appreciate the contention of the petitioner, it is relevant to look into the provision. By Section 8 of the Kerala Finance Act, 2023, Section 60 of the Kerala Value Added Tax Act, 2023 was amended. By sub-section (25) (b) of section 8 of the Kerala Finance Act, 2023, sub-section(1A) was inserted under Section 60 of the KVAT Act, 2023, which reads as follows:- ....

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.... of the first appeal), shall be adjusted towards the amount to be remitted under the sub-section. Since the petitioner had submitted that he had already remitted 20% of the amount demanded during the filing of first appeal, he has to be exempted from paying any further amount. Hence, we are of the considered opinion that the Original Petition (TAX) is to be allowed. 9. Accordingly, the O.P(TAX)....