https://www.taxtmi.com/caselaws?id=412804 Under the Andhra Pradesh Value Added Tax Act, 2005, pre-deposit of 12.5% of the disputed tax or penalty does not by itself create an automatic stay of recovery; the appellate and revisional authorities retain discretion to consider stay applications and impose conditions. The note also indicates that, on facts where the assessee had an arguable challenge to the assessment and appeal was pending, recovery of the balance disputed penalty could be conditionally stayed on payment of an additional amount after adjusting the deposit already made, until disposal of the appeal. en-us Thu, 16 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 07:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412804 Under the Andhra Pradesh Value Added Tax Act, 2005, pre-deposit of 12.5% of the disputed tax or penalty does not by itself create an automatic stay of recovery; the appellate and revisional authorities retain discretion to consider stay applications and impose conditions. The note also indicates that, on facts where the assessee had an arguable challenge to the assessment and appeal was pending, recovery of the balance disputed penalty could be conditionally stayed on payment of an additional amount after adjusting the deposit already made, until disposal of the appeal. Case-Laws VAT and Sales Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412804