M/S.Cnc And Company vs. The Commercial Tax Officer
Held
The Court directed the authorities to issue a notice for assessment for the period from 01.04.2012 till the date of cancellation of registration. If assessment orders are not passed within the prescribed limitation, the excess credit is to be refunded.
Facts
The petitioner sought a refund of excess tax credit of Rs. 19,10,799/-. The initial assessment order confirmed this excess credit, but subsequent revision proceedings were dropped. The tax authorities rejected the refund claim citing the need for assessment for a later period.
Key Issues
Whether the tax authorities can reject a refund claim for excess tax credit when the initial assessment order confirming it has become final after revision proceedings were dropped, without completing assessment for a subsequent period.
Sections Cited
Section 32(2), Section 13(3), Section 21(4)
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C.PRAVEEN KUMAR AND HON’BLE SRI JUSTICE A.V. RAVINDRA BABU
WRIT PETITION NO. 20141 of 2019
ORDER: (Per Hon’ble Sri Justice C. Praveen Kumar)
The present Writ Petition came to be filed seeking issuance of Writ of Mandamus to declare the action of the first Respondent in issuing Endorsement Proceedings, dated 26.08.2019, rejecting the refund of excess tax of Rs. 19,10,799/- due to the Petitioner as per the Assessment Proceedings, dated 25.10.2014, for tax period 2010-11 and 2011-12 under the Andhra Pradesh Value Added Tax Act, 2005, as arbitrary, contrary to the provisions of the Act and in violation of principles of natural justice and consequently to direct the Respondents to refund the excess tax due to the Petitioner, as per the Assessment Proceedings.
(i) The Petitioner herein is a Proprietorship concern, engaged in business of Works Contract. The Head Office of the Petitioner is in Dindigul, State of Tamilnadu. The Petitioner was a registered dealer on the rolls of first Respondent, both under the Central Sales Tax Act, 1956 and 2 under the Andhra Pradesh Value Added Tax Act, 2005 [‘VAT Act’], with its local Office
The judgment continues below.
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