STATE OF ANDHRA PRADESH Vs. PEARL CITY CONTAINERS

JUDGEMENT

(1.) THIS revision is directed against the impugned order in T.A. No. 58 of 2011 passed by the State Sales Tax and VAT Appellate Tribunal, Hyderabad, wherein the order passed by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division dated 18.03.2009 was set aside. The revision petitioner was the assessee -VAT dealer, Commercial Tax Officer, Jeedimetla Circle, assessed tax for the year 2005 -06. Aggrieved by the order, an appeal was preferred before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, without depositing 12.5% of the disputed tax of Rs. 18,070/ - as required under the provisions of AP VAT Act 2005 and a check memo was issued by the ADC to the appellant and in response to the check memo, the appellant requested time for 15 days. Even after availing sufficient time, the respondent herein/appellant therein has not complied the pre -condition of deposit of 12.5% of the disputed tax due i.e., Rs. 18,070/ - did not appear before ADC and no reply was filed. Therefore, the appeal was rejected by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division.

(2.) ASSAILING the said impugned order passed by the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, the respondent herein preferred appeal T.A. No. 58 of 2011 before Sales Tax and VAT Appellate Tribunal, Hyderabad, and the same was allowed under the impugned order.

(3.) DURING the course of arguments, the learned counsel for the revision petitioner reiterated the same ground, whereas the counsel for the respondent argued that the order passed by the appellate Tribunal needs no interference by this Court.