https://www.taxtmi.com/caselaws?id=161257 The Sales Tax Appellate Tribunal lacked jurisdiction to entertain an appeal against the Joint Commissioner's revisional order under section 19(2-B) of the A.P. General Sales Tax Act and could not grant interim stay of tax recovery. The statutory scheme of sections 19 and 21 vests the power to stay disputed tax collection in the Joint Commissioner, while section 21(1)(a) applies only to orders passed on appeal under section 19. Section 21(6-A) further limits stay relief in specified matters. Because the Tribunal's appellate power is purely statutory and no incidental or inherent jurisdiction can enlarge it, the appeal was incompetent and the interim stay could not stand. en-us Tue, 02 Apr 1996 00:00:00 +0530 Fri, 10 Jan 2014 18:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161257 The Sales Tax Appellate Tribunal lacked jurisdiction to entertain an appeal against the Joint Commissioner's revisional order under section 19(2-B) of the A.P. General Sales Tax Act and could not grant interim stay of tax recovery. The statutory scheme of sections 19 and 21 vests the power to stay disputed tax collection in the Joint Commissioner, while section 21(1)(a) applies only to orders passed on appeal under section 19. Section 21(6-A) further limits stay relief in specified matters. Because the Tribunal's appellate power is purely statutory and no incidental or inherent jurisdiction can enlarge it, the appeal was incompetent and the interim stay could not stand. Case-Laws VAT and Sales Tax Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161257