2019 (6) TMI 1310

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..... the view that directing the petitioner to pay 25% of the disputed tax and 25% of the disputed penalty, for the grant of stay, pending first appeals, would meet the ends of justice. This is for the reason, that the petitioner has another tier of remedy in the form of second appeal to the Tribunal and that at that time, he may be asked to pay more amounts. The writ petitions are disposed of gran .....

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..... na Value Added Tax Act, 2005 has come up with the above writ petitions. 2. Mr. J.V. Rao, learned counsel for the petitioner, and Mr. T. Vinod Kumar, learned special standing counsel for Commercial Taxes, takes notice for the respondents. 3. Admittedly, the petitioner has filed regular first appeals before the Appellate Deputy Commissioner as against the orders of th .....

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..... aying, a sum equivalent to 25% of the disputed penalty and 25% of the disputed tax within a period of six (6) weeks from the date of receipt of a copy of this order. While arriving at the amounts payable, the petitioner will be entitled to credit of the amounts already paid. In other words, the petitioner should pay 25% less the amount already paid. If the petitioner fails to comply with this orde .....

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