M/S. A.P.State Road Transport Corporation, v. The Commercial Tax Officer, Ibrahimpatnam Circle,

HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY AND HON'BLE SRI JUSTICE M.S.K.JAISWAL WRIT PETITION No.43934 of 2017 Date:22.12.2017 Between:

M/s A.P.State Road Transport Corporation, Vijayawada, reptd by its Financial Advisor-M.Venkateswara Rao ..... Petitioner And:

The Commercial Tax Officer, Vijayawada and four others.

.....Respondents Counsel for the petitioner: Mr. C.Umakantha Sarma Counsel for the respondents: Mr. Shaik Jeelani Basha Special Standing Counsel for CT (AP) The Court made the following:

CVNR, J & MSKJ, J WP.No.43934 of 2017 Dated:22.12.2017 ORDER: (per Hon'ble Sri Justice C.V.Nagarjuna Reddy) Feeling aggrieved by rejection of stay application filed by the petitioner-Andhra Pradesh State Road Transport Corporation by respondent No.3, this Writ Petition is filed. In the affidavit, filed in support of the said application, it was averred that the petitioner has already paid 50% of the disputed tax as a pre-deposit along with the appeal filed and pending before the Andhra Pradesh Value Added Tax Appellate Tribunal, Visakhapatnam (for short 'the Tribunal'). Mr. Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes (Andhra Pradesh), has not disputed this position.

The petitioner being a State Road Transport Corporation and having already paid 50% of the disputed tax, we find the elements of balance of convenience and irreparable injury in its favour for granting stay of recovery of the balance tax due pending the appeal before the Tribunal.

Accordingly, the Writ Petition is allowed and the impugned order is set aside. The respondents are restrained from recovering the balance tax due, if the petitioner had already paid 50% of the disputed tax, pending the appeal before the Tribunal.

CVNR, J & MSKJ, J WP.No.43934 of 2017 Dated:22.12.2017 As a sequel, WPMP.No.54475 of 2017 shall stand dismissed as infructuous.

____________________________ JUSTICE C.V.NAGARJUNA REDDY _____________________ JUSTICE M.S.K.JAISWAL 22nd December 2017 DRs