2016 (5) TMI 5 - SCH - VAT and Sales Tax

Waiver of pre-deposit under APGST Act - Revision petition - High Court dismissed the petition on the ground that though the appeal before ADC did not seek stay of collection of the tax either in the appeal or by filing a separate application as required under Section 19(2A) of APGST Act, 1957, the question of passing an order by the ADC for stay of collection of tax does not arise and when no such order was passed under Section 19(2A) ibid, no revision lies under Section 19(2B)of the said Act - Hon ble Supreme Court did not found any fault, as it is always open to the petitioner to file appropriate proceedings before the ADC seeking stay in the appeal filed by the petitioner or by filing a separate application as required under Section 19(2A) of the said Act. - Apex Court dismissed the SLP

Summary

The Supreme Court condoned the delay and dismissed the special leave petition filed by the petitioner. The High Court had dismissed the Writ Petition because the petitioner did not seek stay of tax collection as required by the law. The petitioner can file appropriate proceedings seeking stay before the Appellate Deputy Commissioner.