M/S. Kanthika Exports vs. The Commercial Tax Officer
Held
The Court directed the respondent to refund the sanctioned amount within three months after verifying any other departmental claims against the petitioner. The provisions of Section 38(6) of the AP VAT Act regarding interest would be applicable.
Facts
The petitioner was issued an assessment order in 2019 determining an eligible input tax credit of Rs. 40,59,581/- to be refunded. Despite the order and subsequent reminders, the refund was not processed for over four years.
Key Issues
The primary issue was the delay in refunding sanctioned input tax credit and whether pending dues could indefinitely postpone the refund.
Sections Cited
Section 38, Section 38(6)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO^^^^a^S AND ^ HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 17630 OF 2024 Between: ^72I2A, 2A2, 3A, Main Road, R.L.Puram (v), Chirnakurthy (M), Prakasam Dist. Rep by its Sole Proprietor, Mr Sidda Venkata Surya Prakasha Rao. ...PETITIONER AND The Commercial Tax Officer, (Now the Assistant Commissioner of State Tax) Ongole Circle-2, Ongole. D.No.37-1-401, Viiaya Complex Dharavari Thota, Ongole-523001. ’ The Deputy Commissioner, (Now the Joint Commissioner of State Tax)
Ne lore Division, D.No. 15-505/2, 2nd Floor, R.R.Street, Nellore, SPSR Nellore Dist-524001.
The Additional Commissioner (ST) (VAT Refunds), O/o The Chief Commissioner of State Taxes, D.No. 12-468-4, Adjacent to NH-16 Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501. J*?® of Andhra Pradesh, Rep by its Principal Secretary, Reveni^ (CT) Department, Velagapudi, Amaravathi, Guntur district. 1. 2. 3. 4. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circum
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