2018 (4) TMI 1570 - HC - VAT and Sales Tax

Stay of collection of disputed tax - petitioner has already paid 12.5% of the disputed tax while filing the first appeal - Held that - The writ petition is disposed of granting interim stay of collection of the balance of disputed tax, pending disposal of the first appeal filed by the petitioner, on condition that in addition to the 12.5% of the disputed tax which the petitioner already paid, the petitioner shall pay 25% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order.

Summary

Issues: Refusal of stay of collection of disputed tax under A.P. VAT Act, 2005

The High Court of Andhra Pradesh, in the case of a dealer under the A.P. VAT Act, 2005, addressed the issue of refusal of stay of collection of disputed tax by the Additional Commissioner. The petitioner had paid 12.5% of the disputed tax while filing the first appeal. The court acknowledged that the issue raised in the appeal was common in several cases and recognized the petitioner's right to stay until the finality of the issue. However, it emphasized that the petitioner could not have a blanket stay.

The court disposed of the writ petition by granting an interim stay of collection of the balance of disputed tax pending the disposal of the first appeal. The petitioner was directed to pay an additional 25% of the disputed tax within four weeks from the date of receipt of the order, in addition to the 12.5% already paid. The court clarified that there would be no order as to costs. Additionally, pending miscellaneous petitions were to stand closed as a sequel to the judgment.