BharatTaxGST

Manager (Administration) M/S. Surya Coach Builders PVT. LTD. vs. Commercial Tax Officer, Anantapuramu Dist And 3 Ot

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WP/20355/2014HC Andhra PradeshGSTCNR APHC01012565201420 August 2024Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI. G Narendra ChettyFor Respondent: GP For Commercial Tax (AP)

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Cause title — parties, addresses and appearances
3 I- IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 20355 OF 2014 Between: 1. I'34aaageF=4A€tmm«tr3tteFf^ M/S. Surya Coach Builders Pvt. Ltd., S.no. 372, Kirikara Village, Bangalore-Hindupur Road, Hindupur515211, Anantapuram District, A.P., rep. by its Manager (Administration), C. Narasimhappa. ...Petitioner AND 1. Commercial Tax Officer, Anantapuramu Dist & 3 OT, Dhanalakshmi, Road, Hindupur, Anantapuramu District, A.P. 2. The Deputy Commissioner (CT), Kurnool Division, Central Plaza, Behind Ayyappa Swamy Temple, Kurnool, Kurnool District, A.P. 3. The Deputy Commissioner (CT), Anantapuramu Division, PAR Heights, Andhra Bank, Gooty Road, Anantapuramu-515005, Anantapuramu District, A.P. 4. The State of Andhra Pradesh, rep. by the Secretary to the. Government, Revenue (CT) Department, Secretariat Buildings, Hyderabad. ...Respondents 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 to Issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS directing the Respondents to refund the amount of Rs. 6,64,200/- (i.e., Rs. 3,32,100/- deposited by the Petitioner towards Statutory Pre-Deposit for filing T.A. no. 299/2005 before the A.P. Sales Tax Appellate Tribunal, Hyderabad, + Rs. 3,32,100/-deposited by the Petitioner in compliance with the conditional order granted by this Hon'ble High Court in W.P. no. 16036/2006, dated 22-07- 2005 while granting stay pending the said T.A.,) along with interest @ 18% as provided under the Third Proviso to S.21 (2) of the APGST Act, 1957, from the date of the Order in T.A. no. 299/2005, dated 08-02-2010, forthwith and pass I.A. NO: 1 OF 2014(WPMP. NO: 25534 OF 2014) a Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to fix an early date of hearing of the above writ petition and pass Counsel for the Petitioner(s):SRI. G Narendra Chetty Counsel for the Respondents: GP For Commercial Tax (AP) The Court made the following:

ORDER

APHC010125652014 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 20355/2014 Between: Manager (administration) M/s. Surya Coach Builders Pvt. Ltd. ...PETITIONER AND Commercial Tax Officer Anantapuramu Dist 3 Ot and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX (AP) The Court made the following order: (per Hon'We Sri Justice R Raghunandan Rao) The petitioner, who is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (herein referred to as “AP GST Act”), had disputed levy of certain taxes under Tax Appeal No.299 of 2005. The sales tax tribunal had passed an order, dated 08.02.2010, and remanded the matter back to the Revisional Authority to enable the petitioner to cross-examine the RRR, J& HN,J W.P.No.20355of2014 witnesses/ officials of the customers/ officials of banks, who are said to have given incriminating statements against the petitioner resulting in levy of tax against the petitioner by the Revisional Authority.

2.

As no further steps were taken by the Revisional Authority, the petitioner has approached this Court, by way of the present Writ Petition, seeking refund of a sum of Rs.6,64,200/-, on the ground that the petitioner had initially deposited a sum of Rs.3,32,100/-, while filing the tax appeal and that a further sum of Rs.3,32,100/- was deposited in compliance with the conditional order granted by the erstwhile High Court of Andhra Pradesh dated 22.07.2005 in W.P.No.16036 of 2005, wherein the erstwhile High Court of Andhra Pradesh had granted a stay, pending disposal of the Tax Appeal No.299 of 2005. 3. No counter affidavit has been filed in this Writ Petition, despite the fact that the said Writ Petition has been pending since the year 2014. 4. The order of remand was passed on 08.02.2010. The period for carrying out a revision, even if the order of the sales tax appellate tribunal, dated 08.02.2010, is treated as the starting point for such revision, would end by 2013. It is the contention of the petitioner that no revision proceedings had been initiated or completed by 2013. In the absence of any counter being filed, the said statement would have to be accepted to be correct.

3 RRR, J & HN, J W.P.No.20355 of 2014

5.

The amounts paid by the petitioner, as the required 25% pre-deposit and the subsequent equivalent amount paid on the directions of the erstwhile High Court of Andhra Pradesh, are payments which are in excess of the tax due under the assessment order. In the absence of any order of revision, the said amounts would have to be refunded to the petitioner. Accordingly, the present Writ Petition is disposed of with a direction to the 1®* respondent - Commercial Tax Officer, Hindupur, to refund 6. the amounts claimed above by the petitioner along with interest that is payable, as per the 3’’'^ proviso of Section 21 (2) of the AP GST Act.

7.

The said refund shall be completed within a period of three (03) months from the date of receipt of a copy of this order. There shall be no order as to costs. As a sequel, interlocutory applications pending if any shall stand closed. K. TATA RAO DEPUTY| f^GISTRAR SECiWfl //// / To, OFFICER

1.

Commercial Tax Officer, Anantapuramu Dist , Dhanalakshmi, Road, Hindupur, Anantapuramu District, A.P.

2.

The Deputy Commissioner (CT), Kurnool Division, Central Plaza, Behind Ayyappa Swamy Temple, Kurnool, Kurnool District, A.P.

3.

The Deputy Commissioner (CT), Anantapuramu Division, PAR Heights, Andhra Bank, Gooty Road, Anantapuramu-515005, Anantapuramu District, A.P.

4.

The State of Andhra Pradesh, rep. by the Secretary to the. Government, Revenue (CT) Department, Secretariat Buildings, Hyderabad.

5.

One CC to SRI. G Narendra Chetty Advocate [OPUC]

6.

Two CCs to GP For Commercial Tax (AP) ,High Court Of Andhra Pradesh. [OUT] ^ CD Co piQS SK

% HIGH COURT SK DATED:21/08/2024 ORDER WP.No.20355 of 2014 DISPOSING THE WRIT PETITION WITHOUT COSTS

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.