2021 (9) TMI 1149

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....ner of Commercial Taxes, Edupugallu in CCT's Reference No. LII(1)/54/2021, dated 31.8.2021, refusing to stay the recovery of the disputed penalty pending the appeal before respondent No.4 - The Appellate Deputy Commissioner (ST), Vijayawada, has been assailed in this writ petition. 2. Learned counsel appearing for the petitioner submits that the penalty order was passed without considering that the assessment order was under challenge, inter alia, on the ground that adequate opportunity of hearing had not been given to the petitioner at the time of assessment. Referring to Sri Dedeepriya Paints v. Deputy Commercial Tax Officer - I [2019] 107 taxmann.com 377 (Andhra Pradesh & Telangana), the petitioner submits as the pre-deposit of 12.5% of....

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....s on counts more than one. When the petitioner concern already paid 12.5% of the disputed tax amount for the purpose of maintaining an appeal as required by law, it would be wholly unjust for the tax authorities to demand the balance of the disputed tax amount notwithstanding the pendency of the appeal." 5. The aforesaid observation was made by the Bench in the factual matrix of the case wherein the revisional authority had mechanically applied the ratio in Assistant Collector of Central Excise v. Dunlop India Ltd 1984 taxmann.com 492 without considering the distinguishing factors pleaded by the petitioner concerned. By no stretch of imagination, the said observation can be said to have crystalised as a rule of law that pre-deposit of 12.5....

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....in dispute pending hearing of the appeal, would become otiose. Furthermore, the Special Leave Petition against the aforesaid judgment was dismissed in limini and therefore, no declaration of law can be said to have been made by the Apex Court on this score. 7. On the other hand, another coordinate Bench of this Court, in M/s. HCV Digital Entertainment Private Limited vs. The State of Andhra Pradesh W.P.No.10762 of 2018 decided on 3.4.2018, while dealing with stay applications pending appeal under Section 31(1) of the A.P.VAT Act, held as follows: "In matters of similar nature, this Court granted stay on condition that 25% of the disputed tax is paid. Therefore, following the same, the writ petition is disposed of granting an interim stay....