2020 (4) TMI 638

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..... dvocate:  Bhaskar Reddy Vemireddy Respondent and Advocate: Advocate - GP For Commercial Tax (AP) ORDER: (PER RRR,J.) The present Writ Petition is filed by the petitioner seeking to declare the action of respondents 1 and 2 in initiating coercive action for recovery of the disputed tax and penalty for the tax periods from June, 2014 to March, 2017 under the APVAT Act, 2005, even during the .....

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..... No.3 on 20.03.2019 by depositing 12.5% of the disputed tax, and filed a stay petition along with the said appeal for stay of recovery of the disputed demands pending the appeal. Respondent No.3, by his order dated 28.09.2019, rejected the stay application by a non-speaking order, against which the petitioner filed a revision before respondent No.4 on 13.01.2020. On 11.02.2020, respondent No.4 hear .....

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..... ation of the Deputy Commissioner (CT), Guntur-II Division, Guntur. 6. Complaint of the petitioner is that while both the revision petition and the stay petition were pending, the respondents could not have initiated the recovery proceedings. On this aspect, learned counsel for the petitioner relied upon the following judgments. (a) Judgment of this Court in Anab-E-Shahi Wines v. Appellate Deput .....

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..... dated 27.02.2020 passed by the Joint Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Andhra Pradesh, granting stay on collection of disputed tax subject to the payment of 50% of the disputed tax within 15 days from the date of service of the said order. It appears stay application filed in the penalty appeal is still pending. 8. The judgments cited by the learned counsel .....

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..... xes, Andhra Pradesh has expired, or after the application for stay filed in the penalty appeal is disposed of by respondent No.3, whichever is later. 10. The Writ Petition is, accordingly, allowed. There shall be no order as to costs of the Writ Petition.   Consequently, Miscellaneous Petitions pending, if any, in the Writ Petition shall stand closed.
Case laws, Decisions, Judgements, O .....

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