\ AV . IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR (Special Original Jurisdiction) fS WEDNESDAY, THE NINETEENTH DAY OF FEBRlfe TWO THOUSAND AND TWENTY FIVE \ PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos. 13196 AND 13492 OF 2024 WRIT PETITION NO: 13196 OF 2024 Between: M/s. Daniel! India Ltd., Rep by its Authorized Signatory, Mr. R. Achuthan, Having registered office at Technopolis, 5'^ Floor, B-Wing, Block BP, Plot No-IV, Sector V, Salt Lake, Kolkata - 700091. Factory at 7000, Central Express Way, Sri City, Sathyavedu, Chittoor, Andhra Pradesh - 517 507. ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Sri City Circle, Gudur, Andhra Pradesh 2. The Commissioner of State Taxes, No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road R.K. Spring valley Apartments, Village, Edupugallu, Vijayawada, Andhra Pradesh - 521151 3. The Commercial Tax Officer (FAC), Sri City Circle, Tirupati District, Government of Andhra Pradesh. 4. The State of Andhra Pradesh, Represented through the Secretary to Government, Department of Commercial Taxes (FAC), Secretariat Buildings, Velagapudi, Amaravati, Guntur -522238 Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ, Order or direction in the nature of WRIT OF may ‘ M^W>AMUS declaring the inaction on the part of Respondent Nos. 1 and 2 ^<^o^r@^ss the refund application is arbitrary and consequently directing 5nt^Nos.1 and 2 to process the refund claim dated 18 November \202£lmrnediately pay the same along with interest, as applicable. ':r Counsel for the Petitioner: SRI KALEPU YASHWANTH Counsel for the Respondent Nos.1 to 4:GP FOR COMMERCIAL TAX WRIT PETITION NO: 13492 OF 2024 Between: M/s. Danieli India Ltd., Rep by its Authorized Signatory, Mr. R. Achuthan, Having registered office at Technopolis, 5th Floor, B-Wing, Block BP, Plot No-IV, Sector V, Salt Lake, Kolkata - 700091. Factory at 7000, Central Express Way, Sri City, Sathyavedu Chittoor, Andhra Pradesh - 517 507. ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Sri City Circle, Gudur, Andhra Pradesh 2. The Commissioner of State Taxes, No.5-59, Bandar Road, Spring Valley Apartments, Rajiv Bhargav Colony Road R.K. Spring valley Apartments, Village, Edupugallu Vijayawada, Andhra Pradesh - 521151 3. The Commercial Tax Officer (FAC), Sri City Circle, Tirupati District, Government of Andhra Pradesh. 4. The State of Andhra Pradesh, Represented through the Secretary to Government, Department of Commercial Taxes (FAC), Secretariat Buildings Velagapudi, Amaravati, Guntur -522238 Andhra Pradesh. ...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 a Writ, Order or direction in the nature of WRIT OF MANDAMUS declaring the inaction on the part of Respondent Nos. 1 and 2 to process the refund application is arbitrary and consequently direpting Respondent Nos.1 and 2 to process the refund claim dated 18 November 2022 immediately pay the same along with interest, as applicable. Counsel for the Petitioner: SRI KALEPU YASHWANTH Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX The Court made the following: COMMON ORDER APHC010263892024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] m s WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos.13196 & 13492 of 2024 WRIT PETITION NO: 13196/2024 Between: ...PETITIONER Danieli India Ltd AND ...RESPONDENT(S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner; 1.KALEPU YASHWANTH Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2. WRIT PETITION NO: 13492/2024 Between; ...PETITIONER M/s. Danieli India Ltd. AND ...RESPONDENT{S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner; 1. KALEPU YASHWANTH RRR, J & MRK, J W.P.Nos.13196 & 13492 of 2024 Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following (per Hon ble Sri Justice R. Raghunandan Rao) Since both these Writ Petitions relate to the same i order. common order: are filed by the same petitioner and issue, they are being disposed of by way of this common 2. Heard Sri G. Prahlad, learned Yashwanth, learned counsel for the Pleader for Commercial Tax counsel appearing for Sri Kalepu petitioner and the learned Government appearing for the respondents. 3. The petitioner, which is registered under the Central Sales Tax Act, 1956 and the Andhra Pradesh Value Added the business of design, construction Tax Act, 2005, is engaged in and sale of plant and machinery for the financial years 2014-15 and iron and steel industry. The assessments for the 2015-16 had been completed. On account of the said financial an amount of Rs.70,14,882/- had to be refunded assessments, to the petitioner, for the assessment year 2015-16. Similarly, an amount of Rs.1,61,31,489/ - had to be refunded to the petitioner for the assessment year 2014-15. 4. The Assessing Officer, for the financial refund order i 18.10.2022 for refund of Assessing Officer issued year 2014-15, issued a in Form CST- IX, under Rule 14-A(7) an amount of Rs.1,61,31,489/-. Similarly, the another refund order, dated 12.10.2022, in Form of the CST Rules on 3 RRR, J & MRK, W.P. Nos. 13196 & 13492 of 2Q24 CST-IX, under Rule 14-A(7) of the CST Rules, for refund of an amount of Rs. 70,14,882/-, for the financial year 2015-16. 5. Both the refund orders required the petitioner to file applications with the Government Treasury within three months from the date of issuance of the refund order. The petitioner is said to have filed such refund applications within the time stipulated. Despite passage of time, no refund had been made out to the petitioner. 6. It is the contention of the petitioner that subsequent reminder letters were also sent, for both the years on 07.09.2023 and on 09.10.2023. As no steps were being taken by the Authorities, for refund of the amounts due to the petitioner, W.P.No.13196 of 2024 came to be filed for the assessment year 2015-16 and W.P.No.13492 of 2024 for the assessment year 2014-15 came to be filed before this Court. The relief sought in both these writ petitions is a direction to respondents 1 & 2 to process the refund claims of the petitioner, dated 18.11.2022 and to pay out the said refund amounts along with interest. 7. The respondents have filed their counter affidavits, setting out various difficulties in refunding the amounts due to the petitioner. 8. Paragraph 5 of the said counter affidavit is extracted below: “In reply to Para 7 to 11 of the affidavit under reply, the refund application was processed and the RRR, J & MRK, J W.P.Nos.13196 & 13492 of 2024 the Deputy Commissioner who in the office of the vuas sent to forwerded the same to of Commercial Taxes for their approval same turn Commissioner refund amount exceeded Rs.10.00.000/- as per the concerned authority. The as the the rules, as he being office in the of the CCT found some discrepancies for rectification. The refund file and returned the same file is under process and after rectification, the same higher officials for their approval determined amount will be will be sent to the and after approval the refunded to the petitioner immediately. hurdle for payment of the refund In view of the fact that the 9. discrepancy found in the refund file, it would be direction to the 1®* amounts appears to be some appropriate to dispose respondent to process and pay the nterest applicable as per rules, within a period of three (03) months Of these two Writ Petitions with a refund amounts due to the petitioner, along with i from the date of receipt of this order. Accordingly, these two Writ Petitions are disposed of. There shall 10. be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- N. NAGAWIWIA assistant registrar SECTION OFFICER //TRUE COPY// To, of State Tax, Sri City Circle, Gudur, jhe Assistant Commissioner Andhra Pradesh 2 The commissioner of State Taxes, No.5-59, Bandar Road, Spring ' valley Apartments, Rajiv Bhargav Colony Road R.K. Spring valley Apartments. Village, Edupugallu, Vijayawada. Andhra Pradesh - 3. The Commercial Tax Officer (FAC), Sri City Circle, Tirupati District, Government of Andhra Pradesh. The Secretary to Government, Department of Commercial Taxes (FAC), State of Andhra Pradesh, Secretariat Buildings, Velagapudi, Amaravati, Guntur -522238 Andhra Pradesh. One CC to Sri Kalepu Yashwanth, Advocate [OPUC] Two CC’s to GP for Commercial Tax, High Court of A.P. at Amaravati[OUT] Three CD Copies. 4. 5. 6. 7. ssb . HIGH COURT DATED: 19/02/2025 c 10 MAR 2025 \ ^ . Current Section ^^^i?SPATC^^:sS^ COMMON ORDER VV«2: WP.Nos.13196 and 13492 of 2024 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS