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VAT - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Stay of collection of disputed tax - Seeking deposit of 50% of ...

Case Laws     VAT and Sales Tax

December 17, 2022

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial pre-deposit of 25% made under Section 33(2) of the AP VAT Act, 2005 will not automatically entitle any dealer to claim stay of collection of the differential tax pending his appeal as a matter of right. - HC

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