HON’BLE SRI JUSTICE V. ESWARAIAH AND HON’BLE SRI JUSTICE NOUSHAD ALI W.P.Nos.10948 AND 10959 OF 2010 COMMON ORDER: (Per Hon’ble Sri Justice V. Eswaraiah) The claims of the petitioner claiming excess ITC of Rs.5,58,366/- and Rs.11,29,228/- with reference to Form VAT 200 for the years 2005-06 and 2006-07 respectively were rejected by separate proceedings dated 18.02.2008 of the Commercial Tax Officer-first respondent, on the ground that the petitioner failed to file the revised returns within six months. Aggrieved thereby, the petitioner filed separate appeals before the second respondent-Appellate Deputy Commissioner (CT) and the same were dismissed by a common order dated 30.10.2009. Being aggrieved by the said common order, the petitioner filed separate appeals before the State Appellate Tribunal in T.A.Nos.157 and 158 of 2010 respectively. Pending disposal of the said appeals, the petitioner filed applications before the third respondent seeking stay of the collection of the disputed tax, which were rejected by separate impugned orders dated 21.04.2010. Aggrieved thereby, the present writ petitions are filed. Admittedly, the appeals filed by the petitioner in T.A.Nos.157 and 158 of 2009 are pending. Having regard to the facts and circumstances of the case, both the writ petitions are disposed of granting stay of collection of the disputed tax, subject to condition of the petitioner depositing half of the disputed tax in both the cases, within a period of six weeks from today, pending disposal of the appeals before the State Appellate Tribunal. There shall be no order as to costs. _______________ V. ESWARAIAH, J ______________ NOUSHAD ALI, J Date: 05-05-2010 v v / sur