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TMI Blog2017 (12) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Dr. S. R. R. Viswanath For the Respondents : Mr. Shaik Jeelani Basha, Special Standing Counsel for Commercial Taxes (A.P) ORDER (Per the Hon'ble Sri Justice C.V.Nagarjuna Reddy) This writ petition is filed for a mandamus to declare order, dated 29.11.2017, vide CTD order No.ACO 361, CCT's Ref. No. LII(1)/ 162-1/2017, of respondent No.1 rejecting stay application in Tax Appeal No.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) of the Andhra Pradesh Value Added Tax Act, 2005 and Rule 17(4) of the Andhra Pradesh Value Added Tax Rules, 2005 by filing the composition application in form - VAT 250 as far back as 16.07.2008. Respondent No.3 passed assessment order on 10.07.2014. With reference to the said assessment order, respondent No.4 initiated revision proceedings and accordingly, issued pre-revision show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Pending the said appeal, the petitioner moved respondent No.1 by filing an application for stay of recovery of the balance disputed tax. By impugned order, dated 29.11.2017, respondent No.1 has dismissed the said application. 4. Dr.S.R.R.Viswanath, learned counsel for the petitioner, has submitted that as per the Constitution Bench judgment of the Supreme Court in Bhawani Cotton Mills Ltd., v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed revision order and also rectification order, is liable to pay tax pending the said appeal. 6. The liability of the petitioner to pay tax under the revised assessment order is in serious dispute. The petitioner claimed that it had already made pre-deposit of 25% of the disputed tax before the Tribunal in Tax Appeal No.76 of 2017. If during the pendency of the said appeal, the balance disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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