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TMI Blog2024 (6) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... r complied with the statutory deposit for filing appeal. Once the statutory appeal is pending before the Appellate authority for adjudication, ordinarily the recovery of the balance amount deserves stay unless for special reasons, to be recorded in the order, recovery of the balance amount deserves not to be stayed or the balance amount has to be recovered even during pendency of the appeal, which is a statutory and valuable right. The stay may be the subject to imposing some conditions, which is also contemplated by Section 33 (b) of APVAT Act, 2005 - The impugned order does not record any cogent reasons to reject the stay petition. It was provided that the Appellate authority shall make endeavour to decide the appeal within a specific per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhapatnam (for brevity the Tribunal ). The petitioner has further prayed for grant of stay for the tax period from May, 2013 to March, 2016, during pendency of the appeal before the Tribunal. 4. The respondent No. 3 [The Deputy Commissioner (CT), Vizianagaram Division, Vizianagaram] reviewed the Assessment Order passed by the Commercial tax officer for the tax period from May, 2013 to March, 2016 under the Andhra Pradesh Value Added Tax Act, 2005 (for brevity the APVAT Act, 2005 ) and passed Order on 28.01.2020. 5. Challenging the said Order, the petitioner filed the appeal before the Andhra Pradesh Value Added Tax Appellate Tribunal at Visakhapatnam, which is pending adjudication in TA No. 49 of 2022. The appeal was filed after depositing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplied with the statutory deposit for filing appeal. Once the statutory appeal is pending before the Appellate authority for adjudication, ordinarily the recovery of the balance amount deserves stay unless for special reasons, to be recorded in the order, recovery of the balance amount deserves not to be stayed or the balance amount has to be recovered even during pendency of the appeal, which is a statutory and valuable right. The stay may be the subject to imposing some conditions, which is also contemplated by Section 33 (b) of APVAT Act, 2005. 12. The impugned order does not record any cogent reasons to reject the stay petition. 13. In Writ Petition No. 31528 of 2023, this Court passed the following Order: 12. In view of what we have o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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