TVAT: Appellate/Revisional authority not justified in out-rightly rejecting stay application

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 Claus...