2022 (4) TMI 1154

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.... Respondent Advocate : GP For Commercial Tax TG Order: (Per Hon'ble Sri Justice Ujjal Bhuyan) Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel for Commercial Tax for the respondents. 2. Petitioner is aggrieved by order dated 25.03.2022 passed by the 1st respondent rejecting the prayer for stay of the petitioner during penden....

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.....2022. 5. Against such rejection order, petitioner preferred revision before the 1st respondent, who by order dated 25.03.2022 rejected the stay prayer of the petitioner. Aggrieved, present writ petition has been filed. 6. We have carefully perused the order dated 25.03.2022 whereby prayer for stay has been rejected by the revisional authority. 7. Section 31(1) of the TVAT Act deals with appeal....

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....use (b) thereof provides for filing of revision petition to the revisional authority against an order passed by the appellate authority, refusing to order stay. 9. From a conjoint reading of the aforesaid provisions, what is discernible is that for the purpose of admission of appeal before the appellate authority, the appellant is required to deposit 12½% of the disputed tax etc., and file....

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....s a discretionary power, which is required to be exercised in a fair and judicious manner balancing the interest of both the sides. Since petitioner has already deposited 12½% of the disputed tax for the purpose of admission of the appeal, we are of the view that if the petitioner deposits a further amount of 12½% of the disputed tax, respondents shall not take coercive steps for rec....