Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days [Read Order]
![Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payment-of-Disputed-Tax-under-KVAT-Act-Kerala-HC-condones-delay-TAXSCAN.jpg "Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days [Read Order]")
The Kerala High Court condoned a delay of 467 days in the matter of payment of disputed tax under the Kerala Value Added Tax Act, 2003 (KVAT Act). The impugned order was an interlocutory order granting stay to the petitioner on condition that the petitioner should deposit 30% of the disputed demand. The appeal was challenging the demand raised by the respondents. The petitioner in...
The Kerala High Court condoned a delay of 467 days in the matter of payment of disputed tax under the Kerala Value Added Tax Act, 2003 (KVAT Act).
The impugned order was an interlocutory order granting stay to the petitioner on condition that the petitioner should deposit 30% of the disputed demand. The appeal was challenging the demand raised by the respondents.
The petitioner in the present matter is Anand Vijayakumar. The Counsel for the petitioner submitted that the petitioner has filed statutory appeals under Section 60 of the Kerala Value Added Tax Act before the Appellate Tribunal and the said Tribunal was pleased to allow the applications for stay made by the petitioner in the statutory appeals by holding that the petitioner has made out prima facie and arguable case in appeal.
It was further argued that the Tribunal, however, committed an error by holding that the petitioner as appellant is liable to deposit 30% of the disputed demand as condition for grant of stay. It was argued that the impugned order granting stay is bereft of reasons for directing the petitioner to deposit 30% of the disputed demand.
The delay condonation application was filed praying that in the circumstances stated in the affidavit filed therewith the High Court be pleased to condone the delay of 467 days in filing this Writ Appeal and accept the same on the files of the Court.
Counsels Harisankar V. Menon, Meera V. Menon, R Sreejith, K Krishna and Parvathy Menon appeared for the petitioner.
A Division Bench of Dr Justice A.K. Jayasankaran Nambiar and Dr Justice Kauser Edappagath observed that “The above application is filed to condone the delay of 467 days in filing the Writ Appeal. Heard. Taking note of the averments in the affidavit filed in support of the delay condonation application, the delay is condoned.”
To Read the full text of the Order CLICK HERE
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