2019 (5) TMI 873 - HC - Service Tax

High Court grants interim stay on tax collection pending appeal under Entry of Goods Act.

M/s. Hindustan Coca Cola Beverages Private Limited Versus The Assistant Commissioner (CT), LTU Saroornagar Division, Hyderabad, The Appellate Joint Commissioner (ST), Hyderabad, The Addl. Commissioner (ST) Legal, Hyderabad, Telangana And State of Telangana, rep. by its Principal Secretary to Government, Hyderabad

M/s. Hindustan Coca Cola Beverages Private Limited Versus The Assistant Commissioner (CT), LTU Saroornagar Division, Hyderabad, The Appellate Joint ... Issues: Challenge to dismissal of stay petitions pending disposal of first appeal under Telangana Entry of Goods into Local Areas Act, 2001.In this judgment by the Telangana and Andhra Pradesh High Court, the writ petitions challenged the dismissal of stay petitions pending disposal of the first appeal under the Telangana Entry of Goods into Local Areas Act, 2001. The petitioner had paid 12.5% of the disputed tax at the time of filing the first appeal. The court, comprising of Mr. V. Ramasubramanian and Mr. P. Keshava Rao, JJ., granted an interim stay of the collection of the balance tax during the pendency of the appeal, subject to a condition. The condition imposed required the petitioner to deposit an additional 12.5% of the demand within six weeks from the date of receipt of the court order, making the total deposit 25%. This decision was influenced by the fact that a batch of writ petitions challenging the vires of the Act were pending before the court. The judgment also stated that there would be no order as to costs and that pending miscellaneous petitions, if any, shall stand closed. The common order was delivered by Mr. V. Ramasubramanian.