TMI Blog2015 (4) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of a copy of the assessment order filed proof of payment by issuing cheque representing 12.5% of the disputed tax and also immediately paid 12.5% of the disputed tax by way of demand draft when cheque was dishonoured which is in continuation of the cheque issued by him within 60 days time - Held that:- As it is conceded that the appeal is substantive remedy to the aggrieved party and having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the business of Gypsum Galvanised Plain corrugated column sheets. The petitioner purchases material from VAT registered dealers both within and outside the State of A. P., but is effecting sales within the State of A.P only, and as such, he claimed inputtax credit (ITC). The assessing authority, i.e., the Commercial Tax Officer, N. S. Road Circle, Hyderabad, has passed the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, in response to the same, the petitioner has deposited such amount by way of demand draft. Thereafter, the impugned order dated March 16, 2015 is passed rejecting the admission of the appeal on the ground that 12.5 per cent. of the disputed tax was made beyond the prescribed period of 60 days from the date of receipt of a copy of the assessment order. Heard learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal placing reliance on the judgment of this court in Ankamma Trading Company v. Appellate Deputy Commissioner (CT) [2011] 44 VST 189 (AP) ; [2011] 53 APSTJ 1. In this case, it is not in dispute that within the stipulated time-limit of 60 days from the date of receipt of a copy of the assessment order, the petitioner has filed proof of payment by issuing cheque representing 12.5 per cent. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timeframe, the petitioner has issued cheque and that he has complied with the notice of the respondents by making payment by way of demand draft, we deem, it is a fit case to direct the respondents to treat such payment to have been made within the time-frame of 60 days as contemplated under law. For the aforesaid reasons, the writ petition is allowed setting aside the order dated March 16, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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