9911796707
TMI Blog2023 (1) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 shall remain stayed and would be subject to outcome of the appeal - Petition disposed off. - WRIT PETITION No.60 of 2023 - - - Dated:- 6-1-2023 - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Mr. B. Srinivas, For the Respondents : K. Raji Reddy ORDER: (PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. B.Srinivas, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the order dated 05.11.2022 passed by respondent No.1. 3. Before adverting to the order impugned, it may be ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal) constituted under Section 33 of the VAT Act. For maintaining the appeal before the Tribunal, petitioner paid 25% of the disputed tax which was a pre-condition. 8. Contention of the petitioner before the Tribunal is that revisional order dated 23.03.2020 is beyond limitation and therefore it is a nullity. 9. Petitioner also filed a stay petition before respondent No.1 for stay of the revisional order dated 23.03.2020 during pendency of the appeal. Respondent No.1 passed an order dated 05.11.2022 in the stay petition directing the petitioner to pay 50% of the disputed tax while giving credit to any amount already paid. Thus, in effect, petitioner has been directed to pay further 25% of the disputed tax. 10. It is the aforesaid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has availed the remedy provided by the statute, there should not be additional burden on the petitioner. 14. Having regard to the fact that petitioner has already deposited 25% of the disputed tax and considering the fact that the larger issue is pending consideration before this Court, we are of the view that insisting on further payment by the petitioner during the pendency of the appeal would not be just and proper. 15. Accordingly and in the light of the above, the order dated 05.11.2022 is set aside. Further demand on the basis of the revisional order dated 23.03.2020 shall remain stayed and would be subject to outcome of the appeal. 16. This disposes of the writ petition. Miscellaneous applications pending, if any, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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