Case Law Details
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 for the relevant tax period in respect of which appeal has been preferred.
As per Clause (a) of Sub-Section (3), the appellate authority may, on an application filed by the appellant and subject to furnishing of such security, or on payment of such part of the disputed tax within such time as may be specified, order stay of collection of balance tax amount under dispute, pending disposal of the appeal. Clause (b) thereof provides for filing of revision petition to the revisional authority against an order passed by the appellate authority, refusing to order stay.
From a conjoint reading of the aforesaid provisions, what is discernible is that for the purpose of admission of appeal before the appellate authority, the appellant is required to deposit 121/2% of the disputed tax etc., and file proof thereof before the appellate authority.
Thus, payment of 121/2% of the disputed tax is a condition precedent for admission of appeal.
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