IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE D.S.R.VARMA and THE HON'BLE SRI JUSTICE V.ESWARAIAH WRIT PETITION NO : 28 of 2009 Between: M/s. Pearl Beverages Limited, 302/325, Nadimpalem, Yadlapadu (SPO), Guntur -522 019, Rep. by its Vice President -Finance, Mr. Bimal Kumar Agarwal. ..... PETITIONER AND 1 The Assistant Commissioner (CT), VMU-I, Guntur Division, Guntur. 2 The Appellate Deputy Commissioner (CT), Guntur Division, Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, or order or direction setting aside the notice dated 19-12-2008 issued by the 1st Respondent demanding balance disputed tax of Rs. 9,20,758/- out of total disputes tax of Rs. 18,41,515/- for the year 2007-08 under the APVAT Act, and consequently restrain him from taking any coercive steps for recovery of balance disputed tax of Rs. 9,20,758/- out of total disputed tax of Rs. 18,41,515/- for the year 2007-08 under the APVAT Act, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam and pass such other orders. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : HON’BLE SRI JUSTICE D.S.R. VARMA AND HON’BLE SRI JUSTICE V. ESWARAIAH WRIT PETITION NO.28 OF 2009 Order: (Per Hon’ble Sri Justice D.S.R. Varma) Seeking to set aside the urgent notice dated 19.12.2008 of the 1st respondent demanding balance disputed tax of Rs. 9,20,758/- out of the total disputed tax of Rs. 18,41,515/- for the year 2007-2008 under the A.P.VAT Act, the petitioner filed the present writ petition with a consequential direction to restrain the said respondent from taking any coercive steps for recovery of the balance disputed tax amount. The facts in brief are that the petitioner, which is a registered dealer on the rolls of the 1st respondent under the A.P. Value Added Tax Act, 2005 (for short ‘the Act’) is engaged in the business of manufacture and sale of soft drinks. While so, through proceedings bearing No. TIN No. 2887012547, dated 18.6.2008, the 1st respondent herein, passed an assessment order for the assessment year 2007-2008 under the Act, disallowing the input tax credit benefit to the extent of Rs.18,41,515/-. Aggrieved by the order of the assessing authority, the petitioner filed an appeal before the Deputy Commissioner, Commercial taxes, Guntur, the 2nd respondent herein, and the 2nd respondent through orders dated 6.12.2008, dismissed the said appeal while confirming the order of the assessing authority. Assailing the order of the 2nd respondent, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Visakhapatnam on 31.12.2008. It is stated that during the pendency of the appeal before the Tribunal, the 1st respondent issued the impugned Urgent Notice dated 19.12.2008, demanding to pay the balance payment of Rs. 9,20,758/-. According to the petitioner, it had already paid 50% of the disputed tax and therefore, it is not proper for the respondents to demand payment of the balance 50% of the disputed tax. Having regard to the facts and circumstances of the case, if the appeal filed by the petitioner is in order and is still pending, there shall be stay of the recovery of the disputed tax, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhaptnam, filed against the order dated 6.12.2008 of the appellate authority, the 2nd respondent herein, subject to the condition of the petitioner depositing 50% of the disputed tax within a period of four weeks from today. The writ petition is accordingly disposed of. No costs. _____________ D.S.R. VARMA,J ______________ V. ESWARAIAH,J Date: 7.1.2009 pnb