Andhra Pradesh High Court - Amravati
M/S. Mmtc Ltd., vs The Commercial Tax ... on 8 December, 2022
Author: U.Durga Prasad Rao
Bench: U.Durga Prasad Rao
HON'BLE SRI JUSTICE U.DURGA PRASAD RAO
AND
HON'BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No.39728 of 2022
ORDER:(per UDPR, J) The petitioner seeks writ of mandamus declaring the action of the 1st respondent in demanding to pay an amount of ₹11,49,455/- out of the disputed tax of ₹81,65,302/- and the further action of the 1st respondent in demanding to pay an amount of ₹2,16,356/- towards the penalty vide notice RC.No. 44/ETAIII/2022, dated 01.10.2022, for the period April 2013 to March 2014 under A.P. VAT Act without serving penalty order as illegal, arbitrary and consequently, direct the respondents not to demand amount towards the aforesaid tax for the tax period pending disposal of the appeal in A.R. No.148 of 2020, pending before the 5th respondent.
2. Heard learned counsel for petitioner, Sri A.Sarveswar Rao and learned Government Pleader for Commercial Taxes - I for the respondents.
3. Admittedly, the petitioner has deposited 50% of the disputed tax at the time of preferring the appeal before the 5th respondent. 2 In that view of the matter and as the 5th respondent can't entertain stay petition in view of the embargo created Section 33(6)(b) of A.P. VAT Act, we consider it apposite to grant stay pending appeal before the 5th respondent in the interest of justice.
4. Accordingly, there shall be stay of the collection of the impugned tax demanded by the 2nd respondent pending Appeal A.R. No.148 of 2020 before the 5th respondent. So far as the request of the petitioner to stay consequent penalty also, since no penalty order has yet been passed, the petitioner can agitate about the same at the right opportune time.
5. This writ petition is disposed of accordingly. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed.
_________________________ U.DURGA PRASAD RAO, J _________________________ T.MALLIKARJUNA RAO, J 08.12.2022 SS