JUDGMENT

(Dated this the 10th day of March 2022)

Basant Balaji J. , The petitioner challenges Ext.P5 order in I.N.T.P.

No.160 of 2021 in T.A.(VAT) No.119 of 2021 dated 6.12.2021 of Kerala Value Added Tax/ Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, wherein the Tribunal has granted an additional order of stay of recovery proceedings, provided the petitioner depositing 30% of the disputed demand and also on furnishing security bond in Form 6A for the balance amount within one month from the date of receipt of copy of the order.

2. The main contention raised in this O.P.(Tax) is that the 2nd respondent after finding that there is a prima facie case in favour of the petitioner and also finding that continuation of the recovery proceedings will cause irreparable loss and hardship, ought not have directed deposit of 30% of the disputed amount.

3. Heard the learned counsel Smt.Meera V Menon for the petitioner and the learned senior Government Pleader, Shri.V K Shamsudheen.

4. The learned counsel for the petitioner submitted that during the pendency of the first appeal before the Deputy Commissioner (Appeals)-I, the petitioner has remitted 25% of the ta