TMI Blog2021 (9) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal proceeding, an arguable case has been made out in his favour and an order of stay of collection of the remaining penalty ought to have been passed on conditions. The impugned order is set aside and it is directed that deposit of 25% of the disputed penalty after adjusting the amount already deposited within a period of four (4) weeks from date, there shall be suspension of realization of the remainder of the disputed penalty till the disposal of the appeal. Petition allowed. - WRIT PETITION No.20242 of 2021 - - - Dated:- 16-9-2021 - HON BLE SRI JUSTICE JOYMALYA BAGCHI AND HON BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI Counsel for the Petitioner: Sri Karan Talwar Counsel for Respondents : G.P. for Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Added Tax Act, 2005 (for short, A.P.VAT Act ). The said provisions give discretion to the appellate authority as well as to the revisional authority to consider prayer for stay of collection of balance of the tax/penalty under dispute pending disposal of the appeal and pass appropriate orders thereon in accordance with law. 4. We have considered the submissions of the parties. At the outset, we propose to deal with the submissions of the petitioner whether in Sri Dedeepriya Paints s case (1 cited supra), this Court has laid down an axiomatic proposition that on pre-deposit of 12.5% of the tax/penalty as a condition precedent for filing appeal under Section 31(1) of the A.P.VAT Act, the realization of the remainder tax/penalty in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such part of the disputed tax within such time as may be specified, order stay of collection of balance of the tax under dispute pending disposal of the appeal; (b) Against an order passed by the appellate authority refusing to order stay under clause (a), the appellant may prefer a revision petition within thirty days from the date of the order of such refusal to the Additional Commissioner or the Joint Commissioner who may subject to such terms and conditions as he may think fit, order stay of collection of balance of the tax under dispute pending disposal of the appeal by the appellate authority. (c) . (4) . (a) . (b) . (c) . (5) . (6) . 6. If the argument of the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the realization of the remainder of tax/penalty in dispute. 9. However, we find merit in the submission of the petitioner that since the appeal against the assessment order is pending, which according to the petitioner was passed during pandemic conditions without adequate opportunity being given to the petitioner to place relevant records before the assessing officer, as contended in the appeal proceeding, we are of the opinion an arguable case has been made out in his favour and an order of stay of collection of the remaining penalty ought to have been passed on conditions. Hence, we set aside the impugned order and direct upon deposit of 25% of the disputed penalty after adjusting the amount already deposited within a period of four ..... X X X X Extracts X X X X X X X X Extracts X X X X
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