2024 (5) TMI 986

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....ition is being decided finally at this stage. 3. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:- "For the reasons stated above, it is humbly prayed that the Hon'ble Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction, (a) setting aside the endorsement issued by the 2nd Respondent in the appeal dated 6.2.2024 for the assessment year 2011-12, seeking the Petitioner to file proof of payment of 12.5% of the disputed tax as illegal, arbitrary, contrary to law and jurisdiction and in violation of settled principles and consequently direct the 2nd Respondent to admit the appeal without insisting for payment of the 12.5% of the disputed....

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....ent for the year 2011-12. Challenging the said order, the petitioner filed the appeal under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 (in short, the AP VAT Act) which has been dismissed at the admission stage by the Appellate Additional Commissioner (ST), Tirupati by order dated 06.02.2024 on the ground that the petitioner did not comply with the requirement of deposit of 12.5% under proviso to Section 31 of the AP VAT Act. 6. Learned counsel for the petitioner submits that the petitioner was challenging the endorsement dated 26.04.2023 and not the order of assessment. Consequently, under Section 31 of the AP VAT Act, there was no requirement of deposit of 12.5% for admission of the appeal. In this respect, he has placed r....

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....at an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces the proof of payment of tax, penalty, interest or any other amount admitted to be due, or of such installments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax, penalty, interest or any other amount, assessed by the authority prescribed and the tax, penalty, interest or any other amount admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred." 9. A bare perusal of Section 31(1) IIIrd proviso, shows that the appeal preferred under Sub-Section (1) shall not be admitted by the Appellate Authority unless the dealer produces proof of paym....