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2022 (2) TMI 406

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..... the authority has applied its mind and considered the relevant factors before declining to grant stay. However, since the petitioner has already moved before the Tribunal and has paid 50% of the demand, as also the fact that a Coordinate Bench has taken a view with regard to declining grant of stay even though 50% of payment had been made and has granted stay, we are inclined to adopt the same. This writ petition stands disposed of by directing that there shall be interim stay of the remaining 50% of the demanded amount till disposal of the appeal filed by the petitioner before the Tribunal. The Tribunal is also requested to dispose of the appeal at the earliest. - WRIT PETITION No.209 OF 2022 - - - Dated:- 17-1-2022 - HON BLE MR. JU .....

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..... suant to the proceedings in TIN No.372001185878 dated 17.12.2021 passed by the 5th respondent and pass .. 3. The petitioner is aggrieved by the impugned order whereby the prayer for granting stay of the remaining outstanding demand, pursuant to moving an application before the Andhra Pradesh VAT Aappellate Tribunal, Visakhapatnam (hereinafter referred to as the Tribunal ) after depositing 50% of the disputed amount, has been rejected. 4. Learned counsel for the petitioner submitted that the petitioner has moved an appeal before the Tribunal against the demand raising tax and penalty and for doing so 50% of the amount has already been paid, but when it moved before respondent no.2 for granting of stay of the remaining outstandi .....

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..... rity has applied its mind and considered the relevant factors before declining to grant stay. However, since the petitioner has already moved before the Tribunal and has paid 50% of the demand, as also the fact that a Coordinate Bench has taken a view with regard to declining grant of stay even though 50% of payment had been made and has granted stay, we are inclined to adopt the same. 8. Accordingly this writ petition stands disposed of by directing that there shall be interim stay of the remaining 50% of the demanded amount till disposal of the appeal filed by the petitioner before the Tribunal. The Tribunal is also requested to dispose of the appeal at the earliest. 9. It is clarified that the Court has not expressed any opinion wi .....

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