{"id":219501,"date":"2019-09-13T14:00:30","date_gmt":"2019-09-13T08:30:30","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=219501"},"modified":"2019-09-17T17:37:22","modified_gmt":"2019-09-17T12:07:22","slug":"telangana-hc-%e2%94%82considering-any-delays-in-payment-of-disputed-tax-amount-the-appeal-must-be-decided-on-merits","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/13\/telangana-hc-%e2%94%82considering-any-delays-in-payment-of-disputed-tax-amount-the-appeal-must-be-decided-on-merits\/","title":{"rendered":"Telangana HC | Considering any delays in payment of disputed tax amount, the appeal must be decided on merits"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Telangana High Court:<\/strong> A Division Bench of Sanjay Kumar and Kunuru Lakshman, JJ.\u00a0 allowed the writ petition of the company who was aggrieved as his appeal against the assessment order regarding the Telangana Tax Entry of Goods to Local Areas Act, 2001 was dismissed by the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad.<\/p>\n<p style=\"text-align: justify;\">In the present case, an assessment order was passed against the petitioner under the Telangana Tax on Entry of Goods into Local Areas Act, 2001 regarding the tax period of 2015-16. The petitioner, in order to dispute the amount of tax levied, filed an appeal against this order before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. However, the Appellate Deputy Commissioner dismissed the appeal on the ground that petitioner did not pay 12.5 per cent of the disputed amount of tax within the stipulated time, and as such delay in depositing the requisite amount of tax could not be condoned.<\/p>\n<p style=\"text-align: justify;\">The Court relied on the decision in <em>Innovatives Systems v. State of A.P.<\/em>, <a href=\"http:\/\/scconline.com\/DocumentLink\/dp30yVa1\">2015 SCC OnLine SC 1811<\/a> where it was held that when an appeal is filed within the limitation period but the deposit of the disputed amount of tax is paid beyond the prescribed limitation period, then the appellate authority must condone the delay in compliance and decide the appeal on merits.<\/p>\n<p style=\"text-align: justify;\">It was opined that it was not proper on the part of the Appellate Deputy Commissioner (CT) to reject the appeal filed by the petitioner-company on the ground of delayed deposit of 12.5 per cent of the disputed amount of tax.<\/p>\n<p style=\"text-align: justify;\">Thus, the impugned order was set aside directing the Commissioner to dispose of the appeal of the petitioner herein within 30 days.[Hyderabad Cylinders Private Ltd. v. Commercial Tax Officer, <a href=\"http:\/\/scconline.com\/DocumentLink\/2s9O2K18\"><b>2019 SCC OnLine TS 1359<\/b><\/a>, decided on 28-08-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Telangana High Court: A Division Bench of Sanjay Kumar and Kunuru Lakshman, JJ.\u00a0 allowed the writ petition of the company who was <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[20221,37547,37546],"class_list":["post-219501","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-delay-in-payment","tag-disputed-tax-amount","tag-telangana-tax-entry-of-goods-to-local-areas-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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Ranganathan, CJ and Alok Kumar Verma, J. entertained a special appeal filed against the order of Single Judge in a writ petition where the petition was dismissed on the ground of alternative remedy. 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It is an Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Direct Tax Vivad se Vishwas Bill, 2020 for dispute resolution\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":312311,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/27\/phc-imposes-cost-of-rs-5000-on-gst-assessing-officer-for-imposing-tax-coercively-in-absence-of-appellate-tribunal-legal-news\/","url_meta":{"origin":219501,"position":3},"title":"\u2018No tax recovery can be made when GST Tribunal not constituted\u2019; Patna HC imposes cost of Rs 5000 on GST Assessing Officer for \u2018coercive\u2019 tax recovery","author":"Editor","date":"January 27, 2024","format":false,"excerpt":"\u201cIf the Appellate Tribunal under Bihar Goods and Services Tax, 2017 is constituted and an appeal is filed there can be no further proceedings taken for recovery of the balance amounts till the appeal is disposed of.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"patna high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/patna-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":272789,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/01\/telangana-state-authority-advanceruling-cgst-investigation-post-filing-application-not-debar-seekingadvanceruling-telanganahighcourt-legal-updates-research-news\/","url_meta":{"origin":219501,"position":4},"title":"Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers","author":"Editor","date":"September 1, 2022","format":false,"excerpt":"\u00a0 \u00a0 Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the impugned order dated 03-06-2022 passed by Telangana State Authority for Advance Ruling (\u2018Authority') and to consider the application for advance ruling under Section 98 of the Central Goods\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/telangana_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257876,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/29\/educational-institution\/","url_meta":{"origin":219501,"position":5},"title":"Educational Institution: Is it an \u2018establishment\u2019 under Telangana Shops and Establishments Act? 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