2020 (3) TMI 1424

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....s are pending challenge in some cases before the Appellate Deputy Commissioner, Commercial Taxes, Telangana and in some cases before the Telangana VAT Appellate Tribunal in the manner indicated below: Sl No Year Writ Petition No. Tax/ Penalty State of Appeal Amount of Tax/ penalty demanded (in Rs.) Amount deposited till date ( in Rs.) Amount Deposited Appeal Number before ADC/STAT  Revision order No. before Additional Commissioner Amount to be deposited for conditional stay as per impugned orders of Add. Comm. 1 2 3 4 5 6 7 8 9 10 11 1 2012-13 4556/2020 VAT STAT 43,88,645 21,94,323 50% TA 46/2019 ACO 281/2019  65% 2 2012-13 ....

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....elies upon the order of the Division Bench of this Court in Sri Dedeepriya Paints v. Deputy Commercial Tax Officer-I 2019(107) Taxmann.com 377 (Andhra Pradesh & Telangana) wherein a similar action on the part of the Department in proposing to collect the balance disputed tax though 12.5% of the disputed tax amount was already deposited with the Department pending appeal before the Appellate Deputy Commissioner fell for consideration. In that case, this Court held that once the assessee had 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.....

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....f 2020 is allowed; the order dt.13.03.2019 in ACO.No.235/2019 with CCT's Ref.No.LIII(1)/75/2019 of the 2nd respondent and also the Garnishee Order issued by the 1st respondent to the 3rd respondent under Section 29 of the Act for recovery of the disputed tax of Rs.3,46,213/- for the period 2014-15, are set aside. No order as to costs. iv) W.P.No.4115 of 2020 is allowed; the order dt.13.03.2019 in ACO.No.237/2019 with CCT's Ref.No.LIII(1)/77/2019 of the 2nd respondent and also the Garnishee Order issued by the 1st respondent to the 3rd respondent under Section 29 of the Act for recovery of the disputed tax of Rs.3,34,983/- for the period 2015-16, are set aside. No order as to costs. v) W.P.No.4518 of 2020 is allowed; the or....