Indusind Media Communications Limited v. The State Of Telangana

HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE P.KESHAVA RAO WRIT PETITION No.6014 of 2019 ORDER: (per V. Ramasubramanian, J)

1) Assailing a condition imposed by the Additional Commissioner (State Tax) for the grant of stay of collection of disputed tax, a dealer under the Telangana Value Added Tax Act, 2005 has come up with the above writ petition.

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

3) The petitioner has already filed a first appeal as against the order of assessment, by paying 12.5% of the disputed tax. The question as to whether a sale takes place, when a set top box is provided along with necessary access card, for transmitting signals, or only a service is rendered, is pending consideration before this Court, at the instance of the other DTH operators. In all those cases, a conditional order of stay has been granted subject to payment of 25% of the disputed tax. Therefore, the petitioner cannot be imposed a much higher condition than what was imposed in those cases.

4) Hence, the Writ Petition is disposed of, modifying the impugned order and granting stay of collection of disputed tax,

pending disposal of the first appeal before the Appellate Deputy Commissioner, subject to the condition that the petitioner pays another sum of Rs.12.5% of the disputed tax in addition to the 12.5% of the disputed tax already paid within a period of four weeks.

5) As a sequel, miscellaneous petitions, if any, pending in the Writ Petition stand closed. No order as to costs. _____________________ V. RAMASUBRAMANIAN, J ________________ P. KESHAVA RAO, J March 22, 2019 gkv

HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE P.KESHAVA RAO WRIT PETITION No. 6014 of 2019 Date: 22.03.2019 gkv