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2016 (7) TMI 37 - ANDHRA PRADESH HIGH COURT

2016 (7) TMI 37 - ANDHRA PRADESH HIGH COURT - TMI - Waiver of pre-deposit - appeal was pending before the tribunal - Section 33(6) of the Act read with Rule 39 of the Andhra Pradesh Value Added Tax Rules, 2005 - claim of exemption by the retail dealers from even mentioning the date and description of the goods in the sale bills issued by them - Held that:- As the substantive appeal is still pending before the Tribunal, it would not be appropriate for us to examine the scope of Rule 26(1) of the .....

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by itself justify grant of stay. While the petitionerís request, that the impugned order passed by the Additional Commissioner must be set aside, necessitates rejection, it is made clear that, while paying the balance tax due in terms of the order passed by the revisional authority, the petitioner shall be given credit for the amount paid by them towards the tax due. - writ petition dismissed - Decided against the petitioner. - WRIT PETITION NO.19616 OF 2016 - Dated:- 21-6-2016 - SRI RAMESH RAN .....

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ent necessary, are that the petitioner was assessed to tax under the Andhra Pradesh Value Added Tax Act, 2005 ( the Act for brevity). The second respondent sought to revise the assessment order and issued show cause notice dated 31.10.2014 and, thereafter, passed a revisional order confirming the tax liability of ₹ 23,80,120/- and rejecting the exemption claimed by the petitioner for ₹ 1,90,40,962/-. Aggrieved thereby, the petitioner carried the matter in appeal in T.A.No.126 of 2015 .....

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ar Mundra, learned counsel for the petitioner, would submit that, as the petitioner is a retail dealer, Rule 26(1) of the Rules which requires the particulars to be mentioned in each invoice is not applicable; the fifth respondent erred in examining the matter on its merits; by passing an elaborate order, the fifth respondent had rendered the appeal pending before the Tribunal infructuous; and, as the substantive appeal is still pending on the file of the Tribunal, the revisional authority ought .....

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us to examine the scope of Rule 26(1) of the Rules or to record any finding on whether Rule 26(1) of the Rules exempts retail dealers from even mentioning the date and description of the goods in the sale bills issued by them. Suffice it to observe that the prima facie conclusion of the Additional Commissioner in this regard cannot be said to suffer from perversity necessitating exercise interference in proceedings under Article 226 of the Constitution of India. Needless to state that the Tribu .....

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elaborate and detailed petition under Section 33(6)(a) of the Act seeking stay of the disputed tax, the Additional Commissioner was bound to deal with all the contentions raised by the petitioner in their stay application, and record his prima facie conclusion. His failure to do so may have resulted in the petitioner complaining that the objections raised by them, in their stay petition was not even examined. Reliance placed, on behalf of the petitioner, on Section 33(6) of the Act to contend t .....

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bling provision, and confers power on the Additional Commissioner to grant stay pending disposal of the appeal before the Tribunal either unconditionally or on such terms and conditions as he may think fit to impose. The power to grant stay would include the power to refuse to grant stay, and Section 33(6)(a) of the Act cannot be so understood as to mean that the Additional Commissioner is bound to grant stay, in each and every application filed before him, either conditionally or unconditionall .....

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