TMI Blog2022 (4) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... concluded that if the petitioner deposits a further amount of 12 % of the disputed tax, respondents shall not take coercive steps for recovery of the entire outstanding dues in terms of the order of assessment. It is directed that if the petitioner deposits further 12 % of the disputed tax within a period of 30 days from today, the demand in terms of the assessment order dated 26.03.2021 shall remain stayed till disposal of the appeal pending before respondent No.2 - petition disposed off. - WRIT PETITION No.16285 of 2022 - - - Dated:- 30-3-2022 - HONOURABLE SRI JUSTICE UJJAL BHUYAN AND HONOURABLE MRS JUSTICE SUREPALLI NANDA Petitioner Advocate : Shail Jeelani Basha Respondent Advocate : GP For Commercial Tax TG Order: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 31(1) of the TVAT Act deals with appeal to appellate authority. Sub-Section (1) enables filing of such appeal by an aggrieved dealer. As per second proviso thereto, such an appeal shall not be admitted by the appellate authority unless the dealer produces proof of payment of tax, penalty, interest or any other amount admitted to be due to the extent of 12 % of the disputed tax, penalty, interest or any other amount for the relevant tax period in respect of which appeal has been preferred. 8. As per Clause (a) of Sub-Section (3), the appellate authority may, on an application filed by the appellant and subject to furnishing of such security, or on payment of such part of the disputed tax within such time as may be specified, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appeal, we are of the view that if the petitioner deposits a further amount of 12 % of the disputed tax, respondents shall not take coercive steps for recovery of the entire outstanding dues in terms of the order of assessment. 12. That being the position and upon thorough consideration of the matter, we direct that if the petitioner deposits further 12 % of the disputed tax within a period of 30 days from today, the demand in terms of the assessment order dated 26.03.2021 shall remain stayed till disposal of the appeal pending before respondent No.2. 13. This disposes of the Writ Petition. However, there shall be no order as to costs. 14. As a sequel, miscellaneous applications pending, if any, in this Writ Petition, sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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