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    <title>2016 (6) TMI 1109 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A writ court declined to interfere with refusal to stay recovery of disputed sales tax because the assessee had not first sought stay before the appellate authority under the statutory scheme. In the absence of any refusal of stay under Section 19(2-A), revisional power under Section 19(2-B) was not triggered. The Court also held that allegations of non-service under Rule 58 could not be examined in the writ petition while the statutory appeal on merits remained pending before the Tribunal. Given the discretionary nature of Article 226 relief, the assessee&#039;s delay and failure to pursue the available remedies justified refusal of interference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329400</link>
      <description>A writ court declined to interfere with refusal to stay recovery of disputed sales tax because the assessee had not first sought stay before the appellate authority under the statutory scheme. In the absence of any refusal of stay under Section 19(2-A), revisional power under Section 19(2-B) was not triggered. The Court also held that allegations of non-service under Rule 58 could not be examined in the writ petition while the statutory appeal on merits remained pending before the Tribunal. Given the discretionary nature of Article 226 relief, the assessee&#039;s delay and failure to pursue the available remedies justified refusal of interference.</description>
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      <pubDate>Thu, 26 Nov 2015 00:00:00 +0530</pubDate>
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