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TMI Blog2023 (4) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... l, assisted by Sri A. Srinivasarao, learned counsel for the petitioner and Sri T. Shiridi Sekhar, learned GP for Commercial Taxes, representing respondents No.1 to 3. 2. Feeling aggrieved from the orders of assessment dated 28.02.2022 for the years 2014-15 to 2017-18 (April to June, 2017), the petitioner has preferred four appeals under Section 31 of the A.P. Value Added Tax Act (in short 'the Act') before the appellate authority. The petitioner's applications in those appeals for grant of stay order under Section 31 (3) (a) of the Act have been rejected vide order dated 06.01.2023 on the ground that there is no prima facie case made out to grant stay on collection of the tax demands, subject matter of the appeals. 3. Sri S. Dwarakanath, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners depositing 25% of the demanded amount within a specified period and consequently, we are not inclined to relegate the petitioner to avail the alternative remedy of revision. 7. It is after the appeal is admitted under Sub-Section (1) of Section 31 of the Act the question of consideration of stay application arises. Under Sub- Section (3) (a) of Section 31 of the Act, the appellate authority may grant stay of collection of balance of the tax under dispute pending disposal of the appeal, subject to furnishing of such security or on payment of such part of the disputed tax within such time as may be specified. 8. We are of the view that once the appeal has been admitted, application for stay ought not to have been rejected on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the writ petition itself may be disposed of finally with such directions to the 1st respondent as may be considered appropriate considering the interim orders passed by this Court in other writ petitions. 14. Accordingly, the writ petition is being disposed of finally providing that; i. the 1st respondent shall make endeavour to decide the appeals expeditiously and within the statutory period; ii. the disputed tax under the orders under challenge in the appeals before the 1st respondent shall not be collected from the petitioner, subject to the condition that the petitioner deposits 25% of the disputed amount, in every appeal, within a period of six weeks from the date of receipt of a copy of this order; iii. the prayer of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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