Discretionary Power to grant Stay under Telangana VAT Act must be exercised in a Fair & Judicious Manner

Access Tough Doors P. Ltd. Vs Additional Commissioner ST (Telangana High Court)

Section 31(1) of the TVAT Act deals with appeal to appellate authority. Sub-Section (1) enables filing of such appeal by an aggrieved dealer. As per second proviso thereto, such an appeal shall not be admitted by the appellate authority unless the dealer produces proof of payment of tax, penalty, interest or any other amount admitted to be due to the extent of 12¹/₂% of the disputed tax, penalty, interest or any other amount

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