M/s. Durga Crane Services v. The Addl. Commissioner (CT), Legal, O/o. the Commissioner of Commercial Taxes, Opp & Anr.
Case at a glance
Outcome
Disposed of
The writ petition is disposed of as above at the stage of
Provisions considered
Judgment
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO WRIT PETITION No.28712 of 2012 ORDER (Per the Hon’ble Sri Justice Goda Raghuram): Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner and Sri P. Balaji Varma, learned Special Government Pleader for Commercial Taxes for the respondents, who has obtained instructions in the matter. The order of the first respondent dated 02.02.2012 rejecting the application of the petitioner for grant of stay pending the appeal preferred by the petitioner to the Sales Tax Appellate Tribunal against the order of the Appellate Deputy Commissioner dismissing its appeal is challenged in this writ petition. The first respondent declined grant of stay on the ground that there was no material to disclose that the petitioner had preferred an appeal to the Sales Tax Appellate Tribunal (STAT) within the time stipulated and there was no proof of the petitioner having paid 50% of the disputed tax, as required by Section 33(2) of the Andhra Pradesh Value Added Tax Act, 2005 (for short ‘the Act’), for adjudication of the appeal by the STAT. Sri Shaik Jeelani Basha, learned counsel for the petitioner has placed before this Court a copy of the letter addressed by the petitioner to the second respondent intimating payment of the balance 37.5% of the disputed tax by way of Demand Draft/Banker’s Cheque for Rs.3,26,975/- (12.5% of the disputed tax having already been deposited while preferring an appeal before the Appellate Deputy Commissioner). The learned counsel for the petitioner states that the STAT is also since numbered the appeal preferred by the petitioner against the orders of the Appellate Deputy Commissioner. Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes also states that the petitioner has deposited
37.50% of the disputed tax and has also preferred the further appeal to the STAT. In the above circumstances, impugned order dated
Operative part
02.02.2012 passed by the first respondent cannot be sustained and is accordingly quashed. The stay application preferred by the petitioner to the first respondent shall stand restored. The first respondent shall expeditiously and preferably within a period of two weeks from the date of receipt of a copy of this order dispose of the stay application of the petitioner on merits, without being influenced by any observations made in the order dated 02.02.2012, but in accordance with law. The writ petition is disposed of as above at the stage of admission. In the circumstances however there shall be no order as to costs. JUSTICE GODA RAGHURAM Date: 24.09.2012 JUSTICE M.S.RAMACHANDRA RAO THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO WRIT PETITION No.28712 of 2012 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram) Date: 24.09.2012
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The writ petition is disposed of as above at the stage of
Which statutory provisions did this judgment involve?
Andhra Pradesh Value Added Tax Act, 2005 — s. 33(2).
Which court decided this case, and when?
Andhra Pradesh High Court, on 24 Sep 2012. The bench was GODA RAGHURAM, M S RAMACHANDRA RAO.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.