2018 (4) TMI 1889 - HC - VAT and Sales Tax

Requirement for payment of pre-deposit - liability of the petitioner to tax in respect of set-top-boxes - HELD THAT - Since the petitioner is on first appeal he would have paid at least 12.5% of the disputed tax. But according to the petitioner an adjustment of the ITC was made leading to a total payment of nearly 24% of the disputed tax - In matters of similar nature this Court granted stay on condition that 25% of the disputed tax is paid. The writ petition is disposed of granting an interim stay of collection of the balance of disputed tax pending disposal of the first appeal subject to the condition that the petitioner deposits 25% of the disputed tax less the amount already paid within a period of three weeks from the date of receipt of a copy of this order.

Summary

The High Court of Andhra Pradesh granted an interim stay on the collection of the balance of disputed tax for a dealer under the A.P. VAT Act, 2005 pending disposal of the first appeal. The petitioner must deposit 25% of the disputed tax, less the amount already paid, within three weeks.