2020 (4) TMI 887

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....LA JAYASURYA J. K. Srinivasa Rao  for the petitioner. Government Pleader For Commercial Taxes , for the respondent. ORDER This writ petition is filed seeking a direction to the second respondent-Appellate Deputy Commissioner (CT), Tirupati, to admit the appeal without insisting for payment of 12.5 per cent. of the disputed tax by setting aside the check memo No. 105-A/2019-20 date....

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....ms as submitted by the petitioner and consequently it has been imposed with artificial liability of Rs. 1,63,48,899. However, subsequently, the first respondent issued a revised show-cause notice on September 7, 2019, to which the petitioner, by letter dated September 13, 2019, requested the first respondent to complete the assessment based on the documents already filed. However, the first respon....

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....the disputed tax. The petitioner addressed a communication to the second respondent that since the appeal is filed against the endorsement and not against an assessment order, there is no requirement to pay 12.5 per cent. of the disputed tax like in the other cases. It was also brought to the notice of the second respondent that this court, in W. P. No. 12362 of 2019 dated September 13, 2019 (Sri ....

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....t the pre-deposit of part of the disputed tax is required only when the appeal is filed against the assessment order, and since no tax is quantified under the endorsement, held that the insistence of the authorities to pay 12.5 per cent. of the disputed tax as a condition precedent for entertaining the appeal against the endorsement is untenable. 5. The learned counsel for the petitioner submit....