TaxTMI 
TaxTMI 
2020 (4) TMI 887
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.... 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 dated January 23, 2020 issued by the second r....
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.... 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 respondent denied the benefit of exemption on exports ob....
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....nication 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 Hari Maharalayam Company v. Commercial Tax Officer....
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....red 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 submits that the above order of the Division Bench of this cou....