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TMI Blog2021 (6) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 20175 of 2020 as a lead petition. 2. The writ petition came to be filed to declare the action of the first respondent in rejecting the appeal, vide proceedings dated March 3, 2020, for the assessment year 2011-12, under the Central Sales tax Act, on the ground that the petitioner failed to pay 12.5 per cent. of the disputed tax along with the appeal, as illegal, arbitrary and violative of settled principles of law. 3. The brief facts of the case are as under : The petitioner herein claims to be a proprietor of M/s. Sri Venkateswara Slate Exports, registered under the A. P. VAT Act, 2005 and the Central Sales tax Act, 1956. For the assessment year 2011-12, the petitioner reported a turnover of Rs. 29,46,037. The second respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Division Bench of this court in Writ Petition No. 5368 of 2020 (Prasuna Vamsi Krishna Spinning Mills Private Limited v. Commercial Tax Officer [2021] 86 GSTR 184 (AP)) and Writ Petition No. 12362 of 2019 (Sri Hari Maharalayam Company v. Commercial Tax Officer [2021] 86 GSTR 182 (AP)). 5. However, the same is opposed by the learned Government Pleader. According to him, if applications of this nature are allowed, section 31 of the A. P. VAT Act would have no meaning. Relying upon the second proviso to section 31(1) of the A. P. VAT Act, the learned Government Pleader would submit that an appeal preferred cannot be admitted unless the dealer produced poof of payment of tax admitted to be due or tax instalments as granted. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so preferred shall not be admitted by the appellate authority concerned unless the dealer produces proof of payment of tax admitted to be due, or of such instalments as have been granted, and the proof of payment of twelve and half percent of the difference of the tax assessed by the authority prescribed and the tax admitted by the appellant, for the relevant tax period, in respect of which the appeal is preferred. (2) The appeal shall be in such form, and verified in such manner, as may he prescribed and shall be accompanied by a fee which shall not be less than Rs. 50 (rupees fifty only) but shall not exceed Rs. 1,000 (rupees one thousand only) as may be prescribed. (3)(a) Where an appeal is admitted under sub-section (1), the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material placed before the court does not show that the dispute or the lis between the parties, is with regard to payment of any tax or collection of difference of tax or the penalty imposed therein. In fact, the counsel for the petitioner submits that he is not disputing, at this stage, any tax liability or interest or penalty, but, the request before the authority, was only to consider form H, which it has received from the customers at a belated stage. It is no doubt true that there is a delay in making an application before the authority concerned for accepting the form H, but, as stated earlier, the request was only to receive form H. 9. It is no doubt true that the proviso categorically states that an appeal shall not be admitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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