2023 (4) TMI 316

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....S. Dwarakanath, learned senior counsel, assisted by Sri A. Srinivasarao, learned counsel for the petitioner and Sri T. Shiridi Sekhar, learned GP for Commercial Taxes, representing respondents No.1 to 3. 2. Feeling aggrieved from the orders of assessment dated 28.02.2022 for the years 2014-15 to 2017-18 (April to June, 2017), the petitioner has preferred four appeals under Section 31 of the A.P. Value Added Tax Act (in short 'the Act') before the appellate authority. The petitioner's applications in those appeals for grant of stay order under Section 31 (3) (a) of the Act have been rejected vide order dated 06.01.2023 on the ground that there is no prima facie case made out to grant stay on collection of the tax demands, subject matter o....

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....of disputed demand on the condition of those petitioners depositing 25% of the demanded amount within a specified period and consequently, we are not inclined to relegate the petitioner to avail the alternative remedy of revision. 7. It is after the appeal is admitted under Sub-Section (1) of Section 31 of the Act the question of consideration of stay application arises. Under Sub- Section (3) (a) of Section 31 of the Act, the appellate authority may grant stay of collection of balance of the tax under dispute pending disposal of the appeal, subject to furnishing of such security or on payment of such part of the disputed tax within such time as may be specified. 8. We are of the view that once the appeal has been admitted, applicatio....