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2016 (7) TMI 37

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 Rules or to record any finding on whether Rule 26(1) .....

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PETITIONER : DAMODAR MUNDRA FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (AP) ORDER: {Per the Hon ble Sri Justice Ramesh Ranganathan} This Writ Petition is filed questioning the order passed by the Additional Commissioner of Commercial Taxes (CT) Legal, Hyderabad in proceedings dated 08.06.2016 rejecting the petitioner s application for grant of stay pending disposal of the appeal by the Sales Tax Appellate Tribunal (Tribunal). Facts, to the extent necessary, are that the petitioner was assessed .....

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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 not to have considered the matter on its merits. Wh .....

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pplicability of Rule 26(1) of the Rules, on its own merits uninfluenced by the observations made either by the Additional Commissioner in the impugned order or by this Court in the present Writ Petition. With regard the contention that the Additional Commissioner ought not to have examine the matter on merits, it is evident that the impugned order merely records the prima facie view of the Additional Commissioner. As the petitioner had filed an elaborate and detailed petition under Section 33(6) .....

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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 unconditionally. In the present case, the Additional Commissioner .....

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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. Sri Damodar Mundra, learned counsel for the petitioner, requests eight weeks time to make payment of the balance tax due. We, however, consider it appropriate to direct the respondents not to take any coercive steps, for recovery of the balance tax due pending disposal of the appeal before the Tribunal, in case the petitioner pays the balance tax due withi .....

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