https://www.taxtmi.com/caselaws?id=412804 Pre-deposit of 12.5% of disputed tax or penalty under the appellate scheme does not automatically suspend recovery of the balance, because the Andhra Pradesh Value Added Tax Act vests appellate and revisional authorities with discretion to grant stay on appropriate terms. Dismissal of a special leave petition at the threshold does not establish a legal rule of automatic stay. Where an appeal remains pending and the assessment is arguably affected by inadequate opportunity, recovery of the remaining disputed penalty may be conditionally stayed after an additional payment, adjusted for sums already deposited, until the appeal is decided. 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 Pre-deposit of 12.5% of disputed tax or penalty under the appellate scheme does not automatically suspend recovery of the balance, because the Andhra Pradesh Value Added Tax Act vests appellate and revisional authorities with discretion to grant stay on appropriate terms. Dismissal of a special leave petition at the threshold does not establish a legal rule of automatic stay. Where an appeal remains pending and the assessment is arguably affected by inadequate opportunity, recovery of the remaining disputed penalty may be conditionally stayed after an additional payment, adjusted for sums already deposited, until the appeal is decided. Case-Laws VAT and Sales Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412804