2025 (1) TMI 118

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....ONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO FOR THE PETITIONER: SRI PRASAD PARANJAPE, REP. FOR SRI A.V.A.SIVA KARTIKEYA FOR THE RESPONDENTS: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX ORDER COMMON ORDER (per Hon'ble SP,J) Sri Prasad Paranjape, learned counsel represents Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Governme....

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....ioner has not paid the tax under the relevant statute. Interestingly, the petitioner filed certain documents along with reply as annexure-P9 to show that in similar case, the assessing authority has accepted the tax under the IGST Act. The petitioner was subjected to discrimination. Certain points raised in reply to show cause notice have not been considered. The petitioner has no hesitation to pr....

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....appellate authority. If such appeal(s) is/are filed within aforesaid time, despite not depositing 10% of the tax demanded, as per the statutory requirement, the competent appellate authority shall consider and decide such appeal(s) on merits expeditiously. The final outcome of the same will determine whether the tax is to be paid under the IGST Act or under the CGST/TSGST Act, 2017. Till filing of....