M/S. Royal Constructions, vs The Additional Commissioner Ct,
2023 Latest Caselaw 5660 AP

Andhra Pradesh High Court - Amravati

M/S. Royal Constructions, vs The Additional Commissioner Ct, on 28 November, 2023

HIGH COURT OF ANDHRA PRADESH :: AMARAVATI MAIN CASE No: W.P.No.14303 OF 2023

PROCEEDING SHEET SL. DATE ORDER OFFICE NO. NOTE 28.11.2023 RNT,J & AVRB,J

Learned counsel for the petitioner arguing through virtual mode submits that the petitioner's appeal against the order of penalty is pending before the appellate Tribunal. However, the petitioner's application for grant of stay has rejected by the Additional Commissioner (CT) on 08.05.2023. He submits that once the petitioner's appeal is pending before the appellate tribunal and before filing the said appeal, the petitioner complied with the statutory condition of making deposit of 25%, the application of stay would not be rejected by the Additional Commissioner (CT)

2. On perusal of Section 33(6)(a) of AP VAT Act, 2005, it is evident that where a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner under Section 21 or 32 has preferred an appeal to the Appellate

SL. DATE ORDER OFFICE NO. NOTE Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal.

3. Prima facie, in our view under the said provision merely because the statutory amount to maintain the appeal before the appellate tribunal has been deposited that not in title as of right for grant of stay. Where the Additional Commissioner or the Joint Commissioner in exercise of powers under Section 33(6)(a) considers it is a fit case for grant of stay order subject to the condition. The said conditions imposed which may be in addition to the deposit for maintaining the appeal, which is the independent provision and as nothing to do with the grant of rejection of the stay order. In the present case, the Additional Commissioner do not find a fit case to grant stay.

4. Learned counsel for the petitioner requests a week time to enable him to

SL. DATE ORDER OFFICE NO. NOTE place the certain judgments before this Court.

5. Post on 05.12.2023.

________ RNT,J

________ AVRB,J

AG