M/S. Gimpex Limited vs. Commercial Tax Officer, Rajampet.
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APHC010769652013
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25295/2013 Between:
M/S. GIMPEX LIMITED,, OPP: KODUR RAILWAY STATION, KODUR, KADAPA DISTRICT, REPRESENTED BY ITS GENERAL MANAGER, SRI V. POORNACHANDRA.
...PETITIONER AND 1. COMMERCIAL TAX OFFICER RAJAMPET, -
DEPUTY COMMISSIONER CT KADAPA DIVISION KADAPA, -
JOINT COMMISSIONER CT AUDIT II, O/O. THE COMMISSIONER OF COMMERCIAL TAXES, HYDERABAD.
COMMISSIONER OF COMMERCIAL TAXES, ANDHRA PRADESH, HYDERABAD.
...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 toto issue a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Endorsement issued by the first respondent dated 29.07.2013 directing the refund of excess Input Tax Credit of Rs. 2,62,48,732/- arising in pursuance of assessment order dated 21.02.2013 passed by the first respondent in AO No. 9450 for the years 2010- 11 and 2011-12 under the APVAT Act, 2005, forthwith along with interest at the rate of 1% per month in terms of Section 38(6) of the APVAT Act, or to pass. IA NO: 1 OF 2013(WPMP 31207 OF 2013 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 pending disposal of the Writ Petition direct the first respondent to refund the excess Input tax Credit of Rs. 2,62,48,732/- arising in pursuance of the assessment order dated 21.02.2013 passed by the first respondent in AO No. 9450 for the years 2010-11 and 2011-12 (APVAT) or to pass. IA NO: 1 OF 2017(WPMP 17171 OF 2017 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 expedite the date of hearing and list the case for final hearing at an early date and pass IA NO: 2 OF 2017(WPMP 45561 OF 2017 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 Counsel for the Petitioner:
S SURI BABU Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
SURIBABU S(SPL SC FOR CT AP)
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner herein deals with Barytes, Quartz, Feldspar and other mineral products. In the course of the business, these mineral products were also being exported. An assessment order, dated 21.02.2013, came to be passed in the case of the petitioner, for the assessment years 2010-11 and 2011-12, under the A.P. Value Added Tax Act, 2005. The said order of assessment resulted in a direction for refund of excess input tax credit of Rs.2,62,48,732/-. The petitioner approached the 1st respondent, for refund of the said input tax credit. The 1st respondent, by notice, dated 16.05.2013, had informed the petitioner that an amount of Rs.2,02,70,415/-, relating to the year 2002-03, was payable under the CST Act and the erstwhile High Court of Andhra Pradesh, by order, dated 30.04.2007, in W.P.No.7266 of 2007, had stayed the collection of such tax. The 1st respondent, on the ground that the Department was also entitled for recovery of Rs.2,02,70,415/-, which had been stayed by the erstwhile High Court, had requested the petitioner to give a bank guarantee for the amount of Rs.2,02,70,415/-, so as to process the refund application of the petitioner. It also appears that another endorsement, dated 29.07.2013, had also been issued by the 1st respondent on similar lines.
Aggrieved by both these proceedings, dated 16.05.2013 and the endorsement, dated 29.07.2013, the petitioner has approached this Court, by way of the present Writ Petition.
Heard Sri S. Suribabu, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, appearing for the respondents.
This Court, by an order, dated 02.04.2025, in W.P.No.7266 of 2007, had set aside the order of assessment, dated 31.03.2006, in relation to the assessment years 2002-03, passed under the CST Act. In view of the said order, the claim of the Commercial Tax Department, for payment of Rs.2,02,70,415/-, does not remain.
Since the primary objection raised in the notice, dated 16.05.2013, and the endorsement of the 1st respondent, dated 29.07.2013, is not available any more, this Writ Petition is disposed of, with a direction to the 1st respondent to consider and pass orders on the application of the petitioner, for refund of the input tax credit, as set out above, within a period of six (06) weeks from the date of receipt of this order, in accordance with law, along with such interest as may be payable under law. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date: 19.11.2025 MJA THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION NO: 25295 of 2013 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
MJA
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.