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2024 (5) TMI 986 - ANDHRA PRADESH HIGH COURTAdmission of appeal for requirement of compliance of deposit of 12.5% under proviso to Section 31 of the AP VAT Act - Rejection of endorsement dated 26.04.2023 - rejection on the ground that the Form- H could not be considered since those forms were filed after completion of the CST assessment for the year 2011-12 - HELD THAT:- A bare perusal of Section 31(1) IIIrd proviso, shows that the appeal preferred under Sub-Section (1) shall not be admitted by the Appellate Authority unless the dealer produces proof of payment of tax, penalty, interest or any other amount admitted to be due, or of such installments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax, penalty, interest or any other amount admitted by the appellant, for the relevant tax period, in respect of which appeal is preferred. So the IIIrd proviso, specifically refers to the amount of 12.5% of the tax, interest and penalty or any other amount admitted. The endorsement impugned before the Appellate Authority the petitioner has not to pay any tax, penalty or interest or any other amount. Consequently, there would no question of deposit of 12.5% of the tax pursuant to the IIIrd proviso. In M/s. Sri Hari Maharalayam Company [2019 (9) TMI 1550 - ANDHRA PRADESH HIGH COURT] direction was given to the appellate authority to entertain the appeal without insisting upon payment of 12.5%. The impugned order is set aside with direction to the respondent No. 2 to consider the admission of the appeal without insisting for the compliance with the III proviso of Section 31 of the AP VAT Act - this writ petition is allowed.
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