ORDER :

U. DURGA PRASAD RAO, J.

Challenging the proceedings in CTD Order No.ACO DIN3727102244485 dated 26.10.2022 of the Additional Commissioner (CT), Legal, Vijayawada/3rd respondent imposing the condition that petitioners/appellants shall deposit 50% of the disputed tax by giving credit to the tax already deposited by them while granting stay of collection of disputed tax pending appeal filed by petitioners before the VAT Appellate Tribunal, Visakhapatnam, the petitioners/appellants are before us in the present writ petition.

2. The 4th respondent assessed the petitioners to CST vide Assessment Order in A.O. No.99326 dated 19.02.2018, wherein he determined the total turnover and net turnover of the petitioners as Rs.2,53,16,290/- and Rs.54,33,440/- respectively and fixed the exempted turnover at Rs.1,98,82,850/- out of the total turnover, as the said amount pertains to export sales covered by the relevant H forms and accordingly, passed the Assessment Order.

(a) Subsequently the 2nd respondent issued pre-revision show cause notice dated 31.03.2020 to the petitioners and passed the D.C. Order No.ZH3707210D54231 dated 22.06.2021 under Section 32 of the A.P. Value Added Tax Act, 2005 (f