M/S.Yum Restaurants (India) Pvt. Ltd v. The Commercial Tax Officer

HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE P.KESHAVA RAO WRIT PETITION No. 1869 OF 2019 ORDER: (per V. Ramasubramanian, J) 1) Aggrieved by the rejection of an application for stay, the dealer under the Telangana Value Added Tax Act, 2005 has come up with the above writ petition.

2) Heard Mr.V. Bhaskar Reddy, learned counsel for the petitioner. Mr.T.Vinod Kumar, learned Senior Standing Counsel takes notice for the respondents.

3) What is pending is a first appeal before the Appellate Deputy Commissioner. Inclusive of the pre-deposit condition that the petitioner has already made, they have paid a total amount of 50% of the disputed tax. Therefore, this is not a case where the request for stay can summarily be rejected.

4) In view of the above, the Writ Petition is allowed, the impugned order is set aside. There will be an interim stay of collection of balance amount pending disposal of the first appeal.

As a sequel, miscellaneous petitions, if any, pending in the Writ Petition stand dismissed. No order as to costs. _____________________ V. RAMASUBRAMANIAN, J ________________ P. KESHAVA RAO, J February 1, 2019 Note: Furnish Copy by Monday.

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