Acn Cable Private Limited, vs State Of Andhra Pradesh,
2021 Latest Caselaw 2891 AP

         HON'BLE SRI JUSTICE JOYMALYA BAGCHI

AND

HON'BLE SRI JUSTICE K.SURESH REDDY

WRIT PETITION No.15654 of 2021 (Taken up through video conferencing)

ORDER: (Per Hon'ble Sri Justice Joymalya Bagchi)

Revisional order passed by the Additional Commissioner

(CT), Legal, dated 20.07.2021, affirming the order of the Appellate

Deputy Commissioner (CT), Tirupathi, dated 11.01.2021, refusing

to grant stay on the realization of disputed tax pending appeal

before the Appellate Deputy Commissioner, is challenged in this

Writ Petition.

Learned counsel for petitioner submits that petitioner was

not given adequate opportunity of personal hearing before the

Assessing Officer and it had a strong arguable case in the appeal.

Learned counsel appearing for the Department submits that

in spite of show cause notice, the petitioner did not respond and

the Assessing Officer assessed the tax on 'Best Judgment' basis.

We have considered the materials on record.

We note certain variations between the turnovers reported in

e-way bills vis-a-vis turnovers reported in the returns were

indicated before the revisional authority. It was argued evidence in

support of such variations would be placed during hearing of the

appeal. Under such circumstances, opportunity ought to be given

to the petitioner to make out its case in appeal and some reprieve

at the interlocutory stage may have been extended.

Accordingly, we dispose of the Writ petition directing the

petitioner to deposit 50% of the disputed tax inclusive of tax

already deposited within four (4) weeks from today. In the event

such deposit is made within the stipulated time, there shall be stay

on the realization of the disputed tax amount till the disposal of

the appeal. Needless to mention, no steps shall be taken for

realization of tax for a period of four (4) weeks from date. In the

event, the petitioner fails to deposit the amount within the

stipulated time, as aforesaid, it shall be open to the authorities to

realise the disputed amount in accordance with law.

With the above direction, the Writ Petition is disposed of.

There shall be no order as to costs.

As a sequel, Miscellaneous Petitions, if any, pending in the

Writ Petition shall stand closed.

______________________________ JUSTICE JOYMALYA BAGCHI

____________________________ JUSTICE K.SURESH REDDY

Date: 05.08.2021 MP