M/S. Sree Sai Lakshmi Padmavathi vs. The Commercial Tax Officer
Held
The Court directed that realization of the disputed tax would remain suspended until the appeal's disposal, provided the assessee deposits an additional 25% of the disputed tax amount within four weeks.
Facts
The petitioner challenged an order refusing to stay the realization of disputed tax pending appeal. The petitioner argued that input tax credit was illegally disallowed without supplying an inquiry report on C-Forms, violating natural justice.
Key Issues
Whether the disallowance of input tax credit without supplying the inquiry report on C-Forms violated principles of natural justice and whether a stay on tax realization was warranted pending appeal.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE JOYMALYA BAGCHI AND THE HON’BLE SRI JUSTICE D.RAMESH
WRIT PETITION No.18013 of 2021 (Taken up through video conferencing) ORDER: (Per Hon’ble Sri Justice Joymalya Bagchi) Order dated 08.06.2021 passed by the 3rd respondent refusing to stay the realisation of the disputed tax pending appeal before the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam (for short, ‘the Tribunal’), is the subject matter of challenge in this writ petition. Learned counsel appearing for the petitioner submits that the revising authority i.e., the 2nd respondent had illegally disallowed input tax credit although C-Forms were furnished. It is further contended that the enquiry report relating to guinuineness of the C-Forms was not supplied to the petitioner. Hence, the revision order is in breach of principles of natural justice. Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax appearing for the respondents, submits that TINXYX in VATIS package shows there is no matching record with regard to the input tax credit and the materials on record clearly establish that the C-Forms were not genuine. Thus, the revising authority
The judgment continues below.
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