2018 (7) TMI 1889

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....ATH GOUD ORDER ( Per SK, J ) The grievance of the petitioner-Proprietary concern is with regard to the order dated 29.05.2018 passed by the Additional Commissioner (CT), Legal, office of the Commissioner of Commercial Taxes, Edupugallu, Vijayawada, Andhra Pradesh, refusing to grant stay of collection of the disputed tax amount notwithstanding the pendency of the appeal filed by the petiti....

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....17. Aggrieved thereby, the petitioner concern preferred an appeal before the Appellate Deputy Commissioner (CT), Vijayawada Division, Vijayawada, by paying 12.5% of the disputed tax. As regards the balance disputed tax amount, the petitioner concern filed a stay application before the Appellate Deputy Commissioner (CT), Vijayawada Division, Vijayawada, who denied the said relief vide order dated 1....

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....pending consideration before the Appellate Deputy Commissioner concerned. The revisionary authority, at best, could have only considered the prima facie case made out by the assessee for seeking stay of payment of the disputed tax and could not have made observations on the merits of the matter. Such observations would invariably have a prejudicial effect upon the appellate authority who is subord....