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2023 (8) TMI 1129 - ANDHRA PRADESH HIGH COURTJurisdiction of AP VAT Appellate Tribunal/5th respondent to entertain the stay application pending appeal - recovery of the disputed tax - HELD THAT:- It is true, as rightly submitted by learned counsel for the petitioner, when a substantive power of deciding an appeal is vested with an Appellate Court or Tribunal, the incidental/ancillary power of passing interlocutory orders including stay order shall also be deemed to be vested with the aforesaid Appellate Authority for rendering complete justice as otherwise the appeal will become otiose and the said Appellate Institution will be redundant. This will be against the public interest. In STATE OF ANDHRA PRADESH VERSUS HINDUSTAN SHIPYARD LIMITED AND OTHERS [1987 (6) TMI 389 - ANDHRA PRADESH HIGH COURT] the division bench of Common High Court of Andhra Pradesh was dealing with the question whether the Tribunal has the power to grant stay in appeals pertaining to the Assessment Years fallen prior to 01.07.1985 because w.e.f the said date, Section 21 of APGST Act, 1956 was amended and sub section 6 and 6(a) were introduced. Section 6(a) created an express embargo of granting stay pending disposal of the appeal filed against the order of first appellate authority or deputy commissioner suo moto or in revision. Thus, it can be said that the incidental or ancillary power to pass interlocutory orders in the main appeal is inherent or intrinsic in its substantive power of the Appellate Court or Tribunal to decide the appeal pending before it unless such ancillary or incidental power is taken away by an express provision or by necessary implication. Whether such stay granting power is expressly or impliedly taken away from the AP VAT Appellate Tribunal? - HELD THAT:- While under Section 33(1), a VAT Appellate Tribunal has been conferred jurisdiction to entertain an appeal against the orders specified in that sub-section, including against order passed on appeal under Section 31 as in the present case, Section 31 (6)(b) creates an express embargo on the stay granting power of VAT Appellate Tribunal pending disposal of appeal passed against different orders including the order of the first appellate authority - Therefore, in view of the clear manifestation made by the express provision, the contention of learned GP agreed upon that AP VAT Appellate Tribunal is not vested with the power or jurisdiction to entertain the stay application and pass orders in the present situation. The petitioner’s prayer to declare the action of respondent No. 1 in issuing the notice and Garnishee notice pending the stay petition before the AP VAT Appellate Tribunal as illegal, cannot be considered on that ground - Petition disposed off.
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