Sanjeev Enterprises vs. The Additional Commissioner (CT) Legal
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Before: Honourable
Si' THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 15450/2024 ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari) Heard the learned counsel for the petitioner through virtual mode and Sri S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax. Perused the material.
The petitioner was reassessed by the Commercial Tax Officer(assessing authority). Subsequently, that order was reviewed by the Deputy Commissioner(CT), Visakhapatnam Division. Being aggrieved by the revisional order, the petitioner preferred appeal before the A.P.V.A.T. Appellate Tribunal, Visakhapatnam. It is pending adjudication in A.R.No.46/2023. It is submitted by the petitioner’s counsel that the appeal was filed after making 25% of the statutory deposit, in 3. compliance with the statutory condition. The petitioner filed an application for the stay of the remaining amounts before the Additional Commissioner (CT), 4. order under challenge dated which has been rejected by the 03.07.2024. submits that once the adjudication involving has also complied with 5. Learned counsel for the petitioner appeal is pending for and the petitioner petitioner’s substantial questions 25%, the case for grant of further submits that in many writ appeal, this Court has passed of remaining amount. statutory condition by depositing made out. He the interim order was pending disposal of the petitions the orders granting stay of recovery Government Pleader submits that in Bench(s) have directed the further deposit i.e. deposit in Learned Assistant 6. many cases, the Coordinate therein to make a petitioners addition appeal, and subject to such deposit been stayed. to the statutory deposit already made for filing of the it the rest of the recovery has are also of the the submissions advanced, we Considering view that once the complied with the statutory Additional Commissioner (CT) 7. statutory appeal is pending and the petitioner condition of deposit, the has which has got the power to grant
3 stay, pending appeal also subject to the conditions, it ought to have liberally considered the stay matter. With the consent of the parties counsels, this writ petition is being disposed of providing that on making a further deposit of 25% before the appellate authority, the recovery for the rest of the amount under the order impugned in the appeal, shall remain stayed till the pendency of the appeal. The appellate authority is also expected to decide the appeal expeditiously.
No order as to costs.
As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed.
K TATA RAO DEPUTY\RE(^STRAR FICER //// / STCTI To,
The Additional Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, A.P. Kunchanapalli-522501, Guntur District.
The Deputy Commissioner (CT), Now Joint Commissioner (State Tax) Visakhapatnam-1 Division, Visakhapatnam.
The Commercial Tax Officer, Now Assistant Commissioner (State Tax), Dabagardens Circle, Visakhapatnam-1 Division, Visakhapatnam.
The Commercial Tax Officer, Now Assistant Commissioner (State Tax), Suryabagh Circle, Visakhapatnam-1 Division, Visakhapatnam.
The Secretary, A.P. VAT Appellate Tribunal, Visakhapatnam.
The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Secretariat Complex, Amaravati, Guntur District.
One CC to Sri C. Sanjeeva Rao, Advocate fOPUCj
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. (OUT)
Three C.D. Copies. Cnr
HIGH COURT DATED:22/07/2024 ORDER jToF andTiJ^ I 2 9 MAR 2025 ^ . Current sieciion WP.No. 15450 of 2024 mjrf DISPOSING OF THE W.P. WITHOUT COSTS
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.