2018 (6) TMI 1650

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....A RAO KUDUPUDI For The Respondent : GP FOR COMMERCIAL TAX AP ORDER: (per SK,J) The grievance of the petitioner-Proprietary concern is with regard to the order dated 30.05.2018 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 notwithst....

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....m Circle, Vijayawada, Andhra Pradesh, under order dated 05.07.2017. 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 Div....

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.... an opinion when the appeal filed by the petitioner concern was pending consideration before the Appellate Deputy Commissioner concerned. Such observations would invariably have a prejudicial effect upon the appellate authority who is subordinate in rank to the revisionary authority. We are therefore of the opinion that the impugned order suffers on counts more than one. When the petitioner con....