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2019 (9) TMI 235 - HC - VAT and Sales TaxDemand of penalty - assessment year 2012-13 - Telangana VAT Act, 2005 - HELD THAT:- The petitioner has filed a first appeal as against the penalty and got it dismissed. The petitioner has now gone before the Value Added Tax Appellate Tribunal by way of a second appeal. In this process, the petitioner has already paid 50% of the penalty. What is demanded by the impugned notice is the balance 50%. Since the petitioner is already on second appeal and also since he has already paid 50% of the penalty, we are of the considered view that the petitioner deserves stay pending disposal of the appeal - petition is disposed of granting stay of collection of balance of penalty relating to the assessment year 2012-13 till the disposal of the appeal by the Value Added Tax Appellate Tribunal.
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