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M/s.B.Durga Reddy and Co., v. Joint Commissioner (Ct) Legal

Telangana HC13 Sept 2013WP/26682/2013

Case brief

AI extract

What is this about?

The court stayed the collection of disputed tax and set aside the lower authority's rejection of a stay petition, directing the taxpayer to deposit 50% of the tax demand within four weeks while an appeal before the Sales Tax Appellate Tribunal is pending. The writ petition was disposed of at the stage of admission.

What did the court decide?

The order dated 13.08.2013 was set aside; collection of tax under the order dated 19.02.2013 is stayed pending appeal subject to deposit of 50% of the tax demand.

M/s.B.Durga Reddy and Co., Vs Joint Commissioner… — Service and Employment | Telangana HC (2013)

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THE HON’BLE Ms. JUSTICE G.ROHINI and THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM

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WRIT PETITION NO. 26682 OF 2013

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ORDER: (Per Hon’ble Ms. Justice G.Rohini)

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The writ petitioner is a registered dealer on the rolls of the 4^th respondent. By order dated 03.08.2010 passed in Form VAT 305 the petitioner was assessed under the provisions of the A.P. Value Added Tax Act, 2005 for the period 2008-09 and 2009-10. Whileso, the 2^nd respondent having initiated proceedings under Section 32(2) of the A.P. VAT Act passed a revised order dated 19.02.2013. Aggrieved by the same the petitioner preferred an appeal before the A.P. Sales Tax Appellate Tribunal, Visakhapatnam under Section 33 of the Act. Pending the said appeal the petitioner filed an application before the 1^st respondent seeking stay of the recovery of the disputed tax as per the revised order dated 19.02.2013. The said stay petition was dismissed by the 1^st respondent by order dated 13.08.2013 and aggrieved by the same the present writ petition is filed.

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We have heard the learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes appearing for the respondents.

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Having regard to the fact that by the initial order of assessment it was held that the petitioner paid in excess of its tax liability and the petitioner has assailed the revised order passed by the 2^nd respondent on various grounds by availing the statutory remedy of appeal before the Appellate Tribunal, we are of the opinion that the interest of the justice would be met if the collection of the disputed tax is stayed pending disposal of the statutory appeal subject to reasonable terms. Accordingly, the impugned order dated 13.08.2013 is set aside and the Writ Petition is disposed of with a direction that the order dated 19.02.2013 passed by the 2^nd respondent shall remain stayed pending

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appeal before the Sales Tax Appellate Tribunal, Visakhapatnam, subject to the condition of the petitioner depositing 50% of the tax demanded under the Order dated 19.02.2013, after giving credit to the amounts already paid by the petitioner, within a period of four weeks from today.

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The Writ Petition is accordingly disposed of at the stage of admission. No costs. Consequently the miscellaneous petitions, if any, pending in the writ petition shall stand closed.

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_____________ G.ROHINI, J

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____________________________ CHALLA KODANDA RAM, J

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Date: 16.09.2013 Note: Issue CC by Monday B/o KLP

M/s.B.Durga Reddy and Co., v. Joint Commissioner (Ct) Legal

Case brief

What is this about?

What did the court decide?

M/s.B.Durga Reddy and Co., v. Joint Commissioner (Ct) Legal

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

Parties & counsel

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