High Court for State of TelanganaWP/42916/2018disposed of no costs

M/S.Satya Concrete Pavers Private Limited v. Commercial Tax Officer

2018-11-27V Ramasubramanian,J. Uma Devi3 pages

* I N THE HI GH COURT OF JUDI CATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH * HON'BLE SRI JUSTI CE V.RAMASUBRAMANI AN * THE HON'BLE MS. JUSTI CE J. UMA DEVI + W.P.NO.42916 of 2018 % Date: 27-11-2018 # Betw een:

M/s. Satya Concrete Pavers Private Limited, R.S.No.40/2, NH-9 Road, Kethanakonda, Vijayawada-521 456, Krishna District, Rep. by its Managing Director Sri S. Suresh.

..... Petitioner And

1. Commercial Tax Officer, Nandigama Circle, Vijayawada.

2. Commercial Tax Officer, Ibrahimpatnam Circle, Vijayawada.

3. Appellate Deputy Commissioner (CT), Vijayawada.

4. Additional Commissioner (CT) Legal, Andhra Pradesh, Vijayawada.

5. The State of Andhra Pradesh, rep. by its Principal Secretary, Revenue Department, Andhra Pradesh Secretariat, Velagapudi, Guntur District.

.... Respondents ! Counsel for the Petitioner : Mr. S. Krishna Murthy ^ Counsel for Respondents : Mr. Shaik Jeelani Basha < GI ST:

> HEAD NOTE:

? Cases referred

VRS,J & JUD,J.

W.P.No.42916/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.42916 of 2018 ORDER: (Per VRS,J.) Aggrieved by the dismissal of a stay petition pending a regular appeal, the dealer under the Talangana Value Added Tax Act, 2005 has come up with the above writ petition.

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

3. The petitioner has already paid 50% of the disputed tax. The appeal now filed by the petitioner, is a second appeal before the Tribunal. The issue involved in the appeal is as to whether fly ash bricks and fly ash pavers are different commodities. Therefore, the petitioner deserves stay pending appeal.

4. Therefore the writ petition is allowed, the impugned order is set aside and the petitioner is granted an interim stay of collection of the balance of the disputed tax, pending disposal of the appeal before the Tribunal.

5. As a sequel, pending miscellaneous petitions, if any, shall stand closed.

___________________________ JUSTI CE V. RAMASUBRAMANI AN __________________ JUSTI CE J. UMA DEVI 27th November, 2018 Js.

VRS,J & JUD,J.

W.P.No.42916/2018 THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN THE HON'BLE MS. JUSTI CE J. UMA DEVI WRI T PETI TI ON No.42916 of 2018 27th November, 2018 Js.