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2018 (4) TMI 1645 - HC - VAT and Sales TaxConditional order for the grant of stay with regard to penalty - AP VAT ACT, 2005 - Held that - The petitioner has already filed a second appeal. At the time of filing of the first appeal, the petitioner has paid 12.5% of the disputed tax. At the time of filing of the second appeal, he has totally paid 50% of the disputed tax and penalty - this Court has already granted stay of collection of the remaining 50% of the tax amount in W.P.No.7735 of 2018. Once this Court has granted stay of collection of balance 50% of the disputed tax, no condition need be imposed with regard to penalty. The petitioner has already paid 50% of the penalty and is on second appeal. Therefore, the writ petition is allowed and an interim stay of collection of the balance amount of penalty is granted till the disposal of the second appeal.
Issues:
Challenge of dismissal of application for stay of penalty collection under Andhra Pradesh Value Added Tax Act, 2005. Analysis: The judgment pertains to a writ petition filed by a Dealer under the Andhra Pradesh Value Added Tax Act, 2005, challenging the dismissal of an application for a stay of penalty collection. The petitioner had already filed a second appeal and paid 50% of the disputed tax and penalty. The court had previously granted a stay for the remaining 50% of the tax amount. However, the issue at hand was the conditional order for the grant of stay concerning the penalty. During the hearing, it was argued that since the court had already granted a stay for the balance 50% of the disputed tax, no condition needed to be imposed regarding the penalty. The petitioner had already paid 50% of the penalty and was in the process of a second appeal. Consequently, the court allowed the writ petition and granted an interim stay on the collection of the remaining penalty amount until the second appeal's disposal. The judgment further directed that any pending miscellaneous petitions would stand dismissed, and no specific order was given regarding costs. The decision was made to ensure that the petitioner was not unfairly burdened by the penalty collection process while the second appeal was ongoing.
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