TMI Blog2018 (6) TMI 1650X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the petitioner concern was pending consideration before the Appellate Deputy Commissioner concerned. Such observations would invariably have a prejudicial effect upon the appellate authority who is subordinate in rank to the revisionary authority. The impugned order suffers on counts more than one. When the petitioner concern already paid 12.5% of the disputed tax amount for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay of collection of the disputed tax amount notwithstanding the pendency of the appeal filed by the petitioner concern before the Appellate Deputy Commissioner (CT), Vijayawada. The disputed tax amount relates to the period April 2012 to September, 2016 and arises under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 (for short, the Act of 2005 ). A consequential direction was sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication before the Appellate Deputy Commissioner (CT), Vijayawada Division, Vijayawada, who denied the said relief vide order dated 12.04.2018. Aggrieved thereby, the petitioner concern filed a revision before the Additional Commissioner (CT), Legal, Andhra Pradesh. Thereupon, the revisionary authority passed the impugned order dated 30.05.2018 refusing to grant stay. Perusal of the said order r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore of the opinion that the impugned order suffers on counts more than one. When the petitioner concern already paid 12.5% of the disputed tax amount for the purpose of maintaining an appeal as required by law, it would be wholly unjust for the tax authorities to demand the balance of the disputed tax amount notwithstanding the pendency of the appeal. The writ petition is according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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