M/S Madhavi Engineering Constructions vs. Assistant Commissioner (State Tax)
Held
The Court directed the petitioner to file a fresh refund application with necessary documents. The respondent authority must then either process the refund or specify defects within one week of receiving the application.
Facts
The petitioner sought a refund of Rs. 11,13,894/- after an assessment order. Despite multiple refund applications, all were rejected due to deficiencies. The petitioner approached the High Court challenging these rejections.
Key Issues
Whether the refund applications were correctly rejected due to deficiencies, and if the petitioner should be allowed to refile with proper documentation.
Sections Cited
Section 56
AI-generated summary — verify with the full judgment below
1
APHC010406462023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21170/2023 Between:
M/S MADHAVI ENGINEERING CONSTRUCTIONS, D.NO.7-270, 3RD LANE, SUJATHA NAGAR, ONGOLE - 523 002, PRAKASAM DISTRICT, ANDHRA PRADESH, REPRESENTED BY ITS MANAGING PARTNER, SRI. KALLURI AJAY KUMAR GHOSH.
...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, ONGOLE II CIRCLE, ONGOLE
DEPUTY ASSISTANT COMMISSIONER STATE TAX, ONGOLE II CIRCLE, ONGOLE
JOINT COMMISSIONER ST, NELLORE DIVISION, NELLORE.
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY, REVENUE (CT) DEPARTMENT, A.P.SECRETARIAT, VELAGAPUDI, AMARAVATHI,
GUNTUR DISTRICT
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased the petitioner prays that this Hon'ble Court may be pleased to issue a Writ or order or direction
The judgment continues below.
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