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2017 (10) TMI 1394 - HC - VAT and Sales TaxRevision of assessment order - Held that - Admittedly the petitioner has paid 12.5% of the disputed tax, as a pre-condition for filing the first appeal. Therefore, by directing the petitioner to pay some more amount and granting stay, the equity can be done - the writ petition is disposed of directing the petitioner to deposit 25% of the disputed tax in addition to 12.5% already paid, within a period of 6 (six) weeks. Upon such deposit, there will be an interim stay of collection of the balance amount till the disposal of the first appeal.
Issues Involved:
Dismissal of stay applications pending a regular first appeal under the Andhra Pradesh Value Added Tax Act, 2005. Analysis: The judgment pertains to a writ petition filed by a dealer aggrieved by the dismissal of stay applications pending a regular first appeal under the Andhra Pradesh Value Added Tax Act, 2005. The petitioner had filed a regular first appeal against the order of assessment and sought a stay, which was rejected by the 2nd respondent. Subsequently, the petitioner filed a revision before the 3rd respondent, who also rejected the revision, leading to the filing of the writ petition. The court noted that the petitioner had already paid 12.5% of the disputed tax as a pre-condition for filing the first appeal. The court, in its order, directed the petitioner to deposit an additional 25% of the disputed tax within six weeks to grant an interim stay of collection of the balance amount until the disposal of the first appeal. The judgment emphasizes the principle of equity in requiring the petitioner to make the additional deposit for the interim stay. The judgment was delivered by V. Ramasubramanian, J., who disposed of the writ petition by directing the petitioner to deposit 25% of the disputed tax in addition to the 12.5% already paid within six weeks. This deposit would result in an interim stay of the collection of the balance amount pending the disposal of the first appeal. The court also ordered that any miscellaneous petitions pending in the writ petition shall stand closed, and no costs were awarded in the matter. The judgment underscores the importance of complying with the pre-conditions for filing appeals and the equitable considerations in granting stays in tax matters.
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