https://www.taxtmi.com/caselaws?id=436290 In an admitted appeal under the Andhra Pradesh Value Added Tax Act, the court treated the stay question under Section 31(3)(a) and held that the availability of revision under Section 31(3)(b) did not justify refusal of interim protection. It noted that similar matters had already received interim relief on deposit of 25% of the demand, and found rejection of stay solely for want of a prima facie case inappropriate in an admitted appeal. However, the request to adjust the 12.5% statutory deposit against the further 25% stay condition was rejected. Protection against collection of the disputed tax was granted subject to deposit of 25% in each appeal within time. en-us Fri, 27 Jan 2023 00:00:00 +0530 Mon, 10 Apr 2023 08:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436290 In an admitted appeal under the Andhra Pradesh Value Added Tax Act, the court treated the stay question under Section 31(3)(a) and held that the availability of revision under Section 31(3)(b) did not justify refusal of interim protection. It noted that similar matters had already received interim relief on deposit of 25% of the demand, and found rejection of stay solely for want of a prima facie case inappropriate in an admitted appeal. However, the request to adjust the 12.5% statutory deposit against the further 25% stay condition was rejected. Protection against collection of the disputed tax was granted subject to deposit of 25% in each appeal within time. Case-Laws VAT and Sales Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436290