Kerala HC: 20% Tax Deposit Ordered to Halt VAT Appeal Recovery

Cherakulam Towers & Highway Resort Vs Assistant Commissioner (Kerala High Court) Introduction: In a recent judgment by the Kerala High Court, Cherakulam Towers & Highway Resort sought relief through a writ petition under Article 226 of the Constitution of India. The case revolves around the immediate deposit of 20% of the disputed tax to halt revenue recovery in their Value Added Tax (VAT) appeal. The petition raises concerns related to the delay in the disposition of a stay petition and an appeal petition, as well as the suspension of recovery proceedings. Detailed Analysis: 1. Backg...