M/S Gsl Coal Sales Pvt. Ltd., v. The Commercial Tax Officer, Begumpet Circle, Hyderabad,

HON'BLE SRI JUSTICE G.CHANDRAIAH & HON'BLE SRI JUSTICE CHALLA KODANDA RAM W.P. No. 19977 of 2015 DATE: 10.07.2015 Between:

M/s. GSL Coal Sales Pvt. Ltd. .. Petitioner and The Commercial Tax Officer and five others .. Respondents

O R D E R:- (per Hon'ble Sri Justice Challa Kodanda Ram) The issue involved in this writ petition is whether the petitioner is liable to pay service tax/VAT with respect to transportation of Ready Mix Concrete.

The brief facts of the case are that the 1st respondent-Commercial Tax Officer issued Assessment Order confirming the proposals made in the Notice of assessment to levy VAT on the petitioner for the period from 2009-10 to 2010-2011 (up to 30.09.2010). Being aggrieved by the Assessment Order, the petitioner filed an appeal along with an application seeking stay of recovery of disputed tax, and the 3rd respondent - Appellate Deputy Commissioner dismissed the stay application, against which, the petitioner preferred a Revision Application along with a petition seeking stay of recovery of the disputed tax.

Now, the main grievance of the writ petitioner is that the 2nd respondent-Joint Commissioner (CT), without considering the submissions made by the petitioner, rejected the application for stay, and consequently, the 1st respondent-Commercial Tax Officer issued Arrear Notice demanding the petitioner to pay the balance disputed tax. Challenging the order of rejection of stay, the present writ petition is filed seeking appropriate

directions.

The learned counsel for the petitioner has submitted that pending consideration of the appeal before the 3rd respondent, the petitioner paid 1/3rd of the demanded tax. It is further submitted that the 2nd respondent, without assigning any reasons, rejected the application for stay by merely extracting the arguments of the petitioner and there is a total non-consideration of the contentions raised by the petitioner as to why the stay of collection of the disputed tax could not be granted. It is also submitted that this Court, on earlier occasions, considered grant of absolute stay in other writ petitions wherein similar issue is involved, and prays that the case of the petitioner may be considered for grant of stay of recovery of disputed tax.

"There shall be stay of collection of balance amount of the disputed tax pending disposal of the appeal preferred by the petitioner before the 2nd respondent-Joint Commissioner (CT).

With the above direction, the writ petition is disposed of. No order as to costs.

As a sequel to the disposal of the writ petition, Miscellaneous Petitions, if any pending, shall stand disposed of as infructuous.

_________________ G. CHANDRAIAH, J 10.07.2015 ______________________ CHALLA KODANDA RAM,J bcj