M/s.D.S.Gupta Constructions Private Limited v. The Additional Commissioner (CT) (Legal), Office of the Commissioner of Commercial

(Per Hon’ble Sri Justice Ramesh Ranganathan) The order of the first respondent dated 25.07.2009, rejecting the petitioner’s application for stay pending disposal of the appeal before the Sales Tax Appellate Tribunal (STAT), is under challenge in this writ petition. By the impugned order dated 25.07.2009 the first respondent rejected their request for grant of stay on the ground that the petitioner had failed to produce any documentary evidence with regards his contention that there was no under declaration of tax. Sri B.Srinivas, learned counsel for the petitioner, would submit that by virtue of an order of attachment of the bank account of the petitioner, the entire tax assessed has been recovered from them and it is only the penalty amount under Section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 (the Act, for brevity) equivalent to 100% of the tax due which has been stayed by this Court. Since the substantive appeal is pending adjudication before the STAT, we consider it appropriate to dispose of the writ petition directing the respondents not to take any coercive steps on condition of the petitioner paying 25% of the penalty amount within a period of four weeks from today. Subject to the above observations, the writ petition shall stand disposed of. However, in the circumstances, without costs. ________________ (V.V.S. RAO, J) _____________________________ RAMESH RANGANATHAN, J

30.03.2011 KH