Petitioner Granted Appeal, Deposits 25% Tax, Tribunal to Consider Grounds Promptly

The court granted the petitioner the liberty to file an appeal against the revision order and demand notice before the AP VAT Appellate Tribunal. The petitioner was required to deposit 25% of the demanded tax within three weeks. The Tribunal was instructed to promptly consider the grounds of appeal without imposing any costs, and any pending applications were to be closed accordingly.

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Issues involved:
The issues in this case involve challenging the order confirming revision and demanding unpaid balance tax as illegal and arbitrary.

Facts and Decision:
The petitioner, a registered VAT dealer, faced an audit confirming a tax liability due to a deficit in stock of cement. Despite explanations, the tax liability was upheld. An appeal led to a remand for further verification, resulting in a conclusion of no stock variation. However, a subsequent revision order reinstated the original tax liability, leading to the writ petition.

Legal Analysis:
The Government Pleader argued for the availability of an appeal as a remedy, which the court acknowledged. Due to circumstances where the revision order was not directly served to the petitioner and the subsequent demand notice revealed the order, the court considered the delay in filing the appeal. The court found merit in the petitioner's claim regarding the stock deficit issue, allowing for the appeal to be filed with a deposit and condoning the delay.

Court's Decision:
The court disposed of the writ petition, granting the petitioner the liberty to file an appeal against the revision order and demand notice before the AP VAT Appellate Tribunal. The petitioner was required to deposit 25% of the demanded tax within three weeks. The Tribunal was instructed to consider the grounds of appeal and make a decision promptly, without imposing any costs. Any pending applications were to be closed accordingly.

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