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TMI Blog2024 (6) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. So far as the production of evidence in support of the petition, is concerned, as mentioned in the impugned order to dispute the revisional order, the appeal being pending, such matter has to be seen by the Appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is stage. 3. This writ petition is filed under Article 226 of the Constitution of India for setting-aside the proceedings of the respondent No. 1 [The Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Kunchanapally, Guntur District] dated 05.01.2024 rejecting the petitioner s stay application during pendency of the petitioner s appeal before the Andhra Pradesh Value Added Tax Appellate Tribunal at Visakhapatnam (for brevity the Tribunal ). The petitioner has further prayed for grant of stay for the tax period from April, 2015 to June, 2017, during pendency of the appeal before the Tribunal. 4. The respondent No. 2 [The Deputy Commissioner (CT), No. 2 Division, Vijayawada] reviewed the Assessment Order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .11.2023 providing that during pendency of the appeal no coercive action would be taken for recovery of the balance amount. 9. Learned Government Pleader for Commercial Tax does not dispute the order as passed in Writ Petition No. 31528 of 2023. He submits that subject to the condition of the petitioner depositing further amount of 25%, the Court may to consider to pass appropriate orders. 10. We have considered the above submissions and perused the record. 11. Indisputably, the petitioner has filed the appeal which is pending for consideration before the Tribunal, Visakhapatnam. It is also not disputed that the petitioner complied with the statutory deposit for filing appeal. Once the statutory appeal is pending before the Appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 17. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. 14. It was provided that the Appellate authority shall make endeavour to decide the appeal within a specific period. The order of rejection of the stay was passed with the conditions. In that case, in addition to the statutory deposit of 25%, the petitioner therein had deposited in total 50% inclusive of 25% of the statutory deposit under the orders of the Court passed in Writ Petition No. 10 of 2023 and considering that total 50% deposit, the stay was granted during pendency of the appeal before the Appellate Tribunal. 15. In view of the aforesaid, we are of the view that the respondent No. 1 is not justified in rejecting the petitioner s stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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