https://www.taxtmi.com/caselaws?id=421488 The Telangana High Court noted that Section 31(1) of the TVAT Act requires a dealer to pre-deposit 12.5% of the disputed tax for appeal admission, while Section 31(3) empowers the appellate authority to stay recovery of the balance demand on suitable security or further payment. The court treated the stay power as incidental to appellate and revisional jurisdiction and requiring fair, judicious exercise. As the dealer had already made the statutory pre-deposit, outright refusal of stay was considered unwarranted. Stay of recovery was therefore granted subject to a further deposit of 12.5% of the disputed tax within 30 days, after which coercive recovery would remain stayed until disposal of the appeal. en-us Wed, 30 Mar 2022 00:00:00 +0530 Wed, 09 Nov 2022 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421488 The Telangana High Court noted that Section 31(1) of the TVAT Act requires a dealer to pre-deposit 12.5% of the disputed tax for appeal admission, while Section 31(3) empowers the appellate authority to stay recovery of the balance demand on suitable security or further payment. The court treated the stay power as incidental to appellate and revisional jurisdiction and requiring fair, judicious exercise. As the dealer had already made the statutory pre-deposit, outright refusal of stay was considered unwarranted. Stay of recovery was therefore granted subject to a further deposit of 12.5% of the disputed tax within 30 days, after which coercive recovery would remain stayed until disposal of the appeal. Case-Laws VAT and Sales Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421488