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2018 (6) TMI 1650 - TELANGANA AND ANDHRA PRADESH HIGH COURTRejection of grant stay of collection of the disputed tax amount notwithstanding the pendency of the appeal - period April 2012 to September, 2016 - Andhra Pradesh VAT Act - HELD THAT:- It was not for the revisionary authority to express such an opinion when the appeal filed by the petitioner concern was pending consideration before the Appellate Deputy Commissioner concerned. Such observations would invariably have a prejudicial effect upon the appellate authority who is subordinate in rank to the revisionary authority. The impugned order suffers on counts more than one. When the petitioner concern already paid 12.5% of the disputed tax amount for the purpose of maintaining an appeal as required by law, it would be wholly unjust for the tax authorities to demand the balance of the disputed tax amount notwithstanding the pendency of the appeal - petition allowed.
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