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Issues: Whether the order declining stay of tax recovery pending appeal before the Tribunal under Section 33 of the Andhra Pradesh Value Added Tax Act, 2005 was sustainable and whether interference was warranted under Article 226 of the Constitution of India.
Analysis: The petitioner had already deposited 12.5% of the disputed tax at the stage of the first appeal and a further 37.5% at the stage of the appeal before the Tribunal, thereby complying with the statutory pre-deposit requirement to the extent of 50% of the disputed tax. The appeal pending before the Tribunal raised substantive grounds going to the root of the assessment. In these circumstances, the refusal to grant stay was found unjustified, especially when the Tribunal was yet to examine the merits of the appeal.
Conclusion: The order refusing stay was held unsustainable and was set aside, and the stay application was allowed to remain in force pending disposal of the appeal before the Tribunal.
Final Conclusion: The assessee obtained protection against recovery of the disputed demand during the pendency of the statutory appeal, and the writ court exercised its supervisory jurisdiction to correct the refusal of interim relief.
Ratio Decidendi: Where the statutory pre-deposit has substantially been complied with and the pending appeal raises issues requiring adjudication on merits, refusal of stay of recovery without proper consideration is amenable to correction in writ jurisdiction.
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