2024 (6) TMI 996

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....e petitioner and learned Government Pleader for respondent Nos. 1 to 4. 2. With the consent of parties' counsels, this writ petition is being disposed of finally at 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. 1 [The Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Kunchanapally, Guntur District] dated 05.01.2024 rejecting 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 April, 2015 to June, ....

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....t that in that case also during pendency of the appeal, which was filed, making deposit of 25% of the tax amount, when the stay application was rejected, this Court passed the Order dated 07.11.2023 providing that during pendency of the appeal no coercive action would be taken for recovery of the balance amount. 9. Learned Government Pleader for Commercial Tax does 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 to 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 ....

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.... appeal within a period of three (03) months from the date of production of a copy of this order. 15. The petition stands allowed in part quashing the impugned order with the above observations and directions. 16. No order as to costs. 17. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed." 14. It was provided that the Appellate authority shall make endeavour to decide the appeal within a specific period. The order of rejection of the stay was passed with the conditions. In that case, in addition to the statutory deposit of 25%, the petitioner therein had deposited in total 50% inclusive of 25% of the statutory deposit under the orders of the Court passed in Writ Petition No.....