M/S. Jayalakshmi Motors, v. The State Of Andhra Pradesh,

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS. JUSTICE J. UMA DEVI WRIT PETITION No. 11538 of 2017 ORDER: (Per VRS,J) The dealer under the Andhra Pradesh Value Added Tax Act, 2005 has come up with the present writ petition, challenging the rejection of their application for stay, pending a regular appeal against the order of assessment.

2.

Heard Mr. B. Srinivas, learned counsel for the petitioner. Mr. S. Suribabu, learned special standing counsel for Commercial Taxes (AP), takes notice for the respondents. 3.

The petitioner has already paid 50% of the disputed tax so far. Admittedly, their statutory appeal is now pending adjudication. The dispute involved in this case is about the restriction of input tax credit and levy of tax on warranty claims. In such circumstances, the refusal of the stay is not justified. Hence, the Writ Petition is allowed and the impugned order is set aside. There will be an interim stay, pending disposal of the regular appeal filed by the petitioner. Consequently, miscellaneous petitions if any pending in the writ petition shall stand dismissed. No order as to costs. __________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J.

3rd April, 2017 cbs

VRS,J & JUD,,J WP No.11538 of 2017 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE MS. JUSTICE J. UMA DEVI Writ Petition No. 11538 of 2017 (allowed) 3rd April, 2017 cbs