2012 (9) TMI 1161 - SCH - VAT and Sales Tax

Summary

Issues involved: Payment of disputed tax, revival of appeal cases, interests of justice.

In the judgment, the Supreme Court addressed the issue of payment of disputed tax u/s 31 of the A.P. Value Added Tax Act, 2005. The petitioner had paid 12.5 per cent of the disputed tax, albeit not within the granted time. The court, in the interests of justice, directed the Appellate Deputy Commissioners to revive and dispose of the petitioner's appeal cases from the years 2006-07 and 2004-05 on merits after giving due notice to the parties. It was emphasized that the court did not evaluate the merits of the grounds raised in the special leave petitions.

The Supreme Court, in its judgment, highlighted the importance of justice and fairness in dealing with tax disputes. Despite the delayed payment of the disputed tax amount, the court deemed it appropriate to instruct the Appellate Deputy Commissioners to revive and adjudicate the petitioner's appeal cases from specific years. This decision was made to ensure that the parties involved have the opportunity to present their cases and have a fair hearing before the appellate authorities. The court clarified that its directive did not imply an assessment of the merits of the arguments presented in the special leave petitions.