APHC010126942024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 6735 & 6739 of 2024 WRIT PETITION NO: 6735/2024 Between: 1. VENKATESWARA ELECTRICALS, H.NO.43-17-1, SREE NIVAS , VENKATA RAJU NAGAR, TSN COLONY, VISAKHAPATNAM-530016 REP BY ITS PROPRIETOR, SRI. ENDULA SREENIVASA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, , REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, A.P. SECRETARIAT, AMARAVATHI. 2. THE COMMERCIAL TAX OFFICER, NOW ASSISTANT COMMISSIONER (ST) DABAGARDENS CIRCLE, VISAKHAPATNAM. 3. THE DEPUTY COPIMERCIAL TAX OFFICER1, NOW ASSISTANT COMMISSIONER (ST), DABAGARDENS CIRCLE, VISAKHAPATNAM. 4. THE COMMISSFONER OF COMMERCIAL TAXES, NOW CHIEF COMMISSIONER (ST) 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY-522 501, GUNTUR DISTRICT ...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 tomay be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction to the 2nd Respondent for refunding the amount due to the petitioner for the tax period(s) April-2012 to Mar-2014 as 2 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 per the VAT 200 return dated 16.04.2014 as arbitrary and contrary to the provisions of the Act, and consequently, to direct the 2nd Respondent to sanction the refund for the amount of Rs. 14,99,588/- along with interest due thereon at 1.25 percent per month as provided under Clause (c) of Sub-Rule (8) of Rule 35 of the Rules, from the date of filing of the return VAT 200, till the date of credit of the aforesaid amount to petitioners bank account and pass such IA NO: 1 OF 2024 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 may be pleased to direct the 2nd Respondent to refund the amount due to the petitioner along with interest forthwith for the tax period(s) April-2012 to Mar- 2014, in the interest of justice and equity, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX WRIT PETITION NO: 6739/2024 Between: 1. M/S. VENKATESWARA ELECTRICALS,, 43-17-1, VENKATA RAJU NAGAR, TSN COLONY, VISAKHAPATNAM-530016 REP BY ITS PROPRIETOR, SRI. ENDULA SREENIVASA RAO ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, A.P. SECRETARIAT, AMARAVATHI. 2. THE COMMERCIAL TAX OFFICER, (NOW ASSISTANT COMMISSIONER (ST)), DABAGARDENS CIRCLE, VISAKHAPATNAM. 3 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 3. THE DEPUTY COMMERCIAL TAX OFFICER1, (NOW DEPUTY ASSISTANT COMMISSIONER (ST)) DABAGARDENS CIRCLE, VISAKHAPATNAM. 4. THE COMMISSIONER OF COMMERCIAL TAXES, (NOW CHIEF COMMISSIONER (ST)), 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY-522 501 GUNTUR DISTRICT ...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 tomay be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction to the 2nd Respondent for refunding the amount due to the petitioner for the tax period(s) Nov- 2008 to Mar-2012 as per the orders of the 3rd respondent dated 25.03.2013 as arbitrary and contrary to the provisions of the Act, and consequently, to direct the 2nd Respondent to sanction the refund of the amount - Rs.5,31,656/- along with interest due thereon @ 1.25percent per month as provided under Clause (c) of sub-Rule (8) of Rule 35 of the Rules, from the date of receipt of the order of the 3rd Respondent, till the date of credit of the aforesaid amount to petitioners bank account and pass IA NO: 1 OF 2024 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 may be pleased to direct the 2nd Respondent to refund the amount due to the petitioner along with interest forthwith for the tax period(s) Nov-2008 to Mar, 2012, in the interest of justice and equity, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 5 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 The Court made the following Common Order: Both the Writ Petitions are being disposed of by way of this common order, in view of the fact that the petitioner is the same in both the Writ Petitions. 2. The petitioner sought refund of tax of an amount of Rs.14,99,588/- in relation to the tax period April 2012 to March 2014 and a refund of tax of Rs.5,31,656/- for the period November 2008 to March 2012. 3. The petitioner has now approached this Court contending that his applications for refund are not being disposed of by the respondent authorities and seek for a direction for disposal of the said representations at the earliest along with a consequential order for payment of refund claimed by the petitioner. 4. The learned Government Pleader for Commercial Tax, has today produced a personal hearing notice, dated 02.12.2025, in which the Commercial Tax Officer, Dabagardens Circle, Visakhapatnam, sought further information and also called upon the petitioner to show-cause why the application for refund should not be rejected. 5. In the circumstances, it is clear that the respondent Authorities have taken up consideration of the application of the petitioner. 6. Consequently, these Writ Petitions are disposed of, with a direction to the 2nd respondent to consider and pass orders on the application 6 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 of the petitioner within a period of eight (08) weeks from the date of receipt of this order. 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: 31.12.2025 MJA 7 RRR, J & TCDS, J W.P.Nos.6735 & 6739 of 2024 205 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION Nos.: 6735 & 6739 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 MJA