2024 (6) TMI 173

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.... this stage. 3. This writ petition is filed under Article 226 of the Constitution of India for setting-aside the proceedings of the respondent No. 4 [The Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Kunchanapalli, Guntur District] dated 16.04.2024 dismissed the petitioner's stay application during pendency of the petitioner's appeal before the Andhra Pradesh Value Added Tax Appellate Tribunal at Visakhapatnam (for brevity 'the Tribunal'). The petitioner has further prayed for grant of stay for the tax period from May, 2013 to March, 2016, during pendency of the appeal before the Tribunal. 4. The respondent No. 3 [The Deputy Commissioner (CT), Vizianagaram Division, Vizianagaram] reviewed the Assessm....

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....not dispute the order as passed in Writ Petition No. 31528 of 2023. He submits that subject to the condition of the petitioner depositing further amount of 25%, the Court may consider to pass appropriate orders. 10. We have considered the above submissions and perused the record. 11. Indisputably, the petitioner has filed the appeal which is pending for consideration before the Tribunal, Visakhapatnam. It is also not disputed that the petitioner complied with the statutory deposit for filing appeal. Once the statutory appeal is pending before the Appellate authority for adjudication, ordinarily the recovery of the balance amount deserves stay unless for special reasons, to be recorded in the order, recovery of the balance amount deserves ....