JUDGMENT :

A.M. KHANWILKAR, J.

Civil Appeal Nos.7574/2014, 10433/2014, 2084/2015 and Civil Appeal No.5345 of 2019 (Arising out of S.L.P. (C) No.6880 of 2019)

1. Leave granted in SLP (C) No.6880 of 2019.

2. These Civil Appeals emanate from the orders passed by the Appellate Authority rejecting the appeal preferred by the concerned appellant(s) under the provisions of APGST Act, 1957 or AP VAT Act, 2005 or Telangana State VAT Act, 2005, as the case may be, on the ground that the appellant-assessee had failed to comply with the precondition of producing proof of payment of tax admitted to be due or of such installments as may have been granted and/or the proof of payment of twelve and a half percent (12.5%) of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant for the relevant assessment year in respect of which the appeal has been preferred by the concerned appellant-assessee, warranting rejection of the appeal in terms of the second proviso of Section 19 and proviso of Section 21 (2) of the APGST Act, 1957 or second proviso of Section