High Court for State of TelanganaWP/10081/2018allowed no costs

M/S.Siri Digital Network Private Limited, v. Commercial Tax Officer,

2018-04-02V Ramasubramanian,J. Uma Devi2 pages

IN THE HIGH COURT OF JUDICATURE AT HYDERABAD

FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND THE HON'BLE MS.JUSTICE J. UMA DEVI WRIT PETITION No.10081 OF 2018 Between:

M/ s.Sri Digital Network Private Limited, D.No.32-2/ 1-1A, Ratnamamba Street, Mogalrajpuram, Vijayawada-10, Krishna District, A.P., Rep. by its Managing Director Potluri Jayanth ... Petitioner Vs.

Commercial Tax Officer, Seetharampuram Circle Vijayawada and others ... Respondents For Petitioner : Sri S. Krishna Murthy For Respondents : Sri Shaik Jeelani Basha, Special Standing Counsel Gist :

Head Note :

Cases Referred : Nil

HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS.JUSTICE J. UMA DEVI WRIT PETITION No.10081 OF 2017 ORDER: (per V. Ramasubramanian, J) Aggrieved by the dismissal of an application for stay of collection of penalty, the Dealer under the Andhra Pradesh Value Added Tax Act, 2005 has come up with the above writ petition.

2. Heard Mr.S.Krishna Murthy, learned counsel for the petitioner. Sri Shaik Jeelani Basha, learned Special Standing Counsel takes notice for the respondents.

3. The petitioner has already filed a second appeal. At the time of filing of the first appeal, the petitioner has paid 12.5% of the disputed tax. At the time of filing of the second appeal, he has totally paid 50% of the disputed tax and penalty. Insofar as the tax is concerned, this Court has already granted stay of collection of the remaining 50% of the tax amount in W.P.No.7735 of 2018. In the case on hand, what is challenged is a conditional order for the grant of stay with regard to penalty.

4. Once this Court has granted stay of collection of balance 50% of the disputed tax, no condition need be imposed with regard to penalty. The petitioner has already paid 50% of the penalty and is on second appeal. Therefore, the writ petition is allowed and an interim stay of collection of the balance amount of penalty is granted till the disposal of the second appeal.

5. As a sequel thereto, miscellaneous petitions, if any, pending shall stand dismissed. No order as to costs. _____________________ V. RAMASUBRAMANIAN, J ____________ J. UMA DEVI, J April 02, 2018 KTL