Surya Durga Powers vs. Union Of Ind
Held
The Court allowed the writ petition, directing the respondents not to collect the remaining 50% of the disputed penalty. This is pending the final disposal of the appeal before the Tribunal.
Facts
The petitioner faced a 100% penalty for under-declaring tax. After an appeal was dismissed, the petitioner sought to stay the collection of the remaining 50% penalty pending further appeal. The authority rejected this stay application.
Key Issues
Whether the collection of the remaining 50% penalty should be stayed pending appeal, especially when 50% has already been paid and an appeal is pending.
Sections Cited
Section 53(3)
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE M. SEETHARAMA MURTI AND THE HONOURABLE MS. JUSTICE J.UMA DEVI WRIT PETITION No.12562 of 2019 ORDER: (Per Honourable Sri Justice M.Seetharama Murti)
This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief:
“…to issue a Writ of Mandamus or any other appropriate writ, order or direction declaring the action of the 3rd Respondent in rejecting the stay application, passing orders, dated 05.08.2019, with observation that the collection of remaining 50% penalty, especially when the first appellate authority dismissed the appeal against the relevant tax assessment orders as illegal, arbitrary and contrary to law and violative of principles of natural justice during the pendency of appeal in T.A.No.77 of 2018 on the file of APVAT Appellate Tribunal, Andhra Pradesh, at Visakhapatnam, and pass such other order or orders….”
We have heard the submissions of learned counsel for the petitioner and of learned Government Pleader representing the learned Advocate General, appearing for the respondents. We have perused the material record.
Against the petitione
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.