APHC010580932024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SIXTH 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: 30522/2024 Between: 1. KSS PETRON PRIVATE LIMITED(IN LIQUIDATION), REPRESENTED BY SHRI. CS VINEET K CHAUDHARY, OFFICIAL LIQUIDATOR, C/O. MADRAS CEMENTS LIMITED, KUMARASWAMY RAJA NAGAR, JAYANTHIPURAM, JAGGAIAHPET, KRISHNA DISTRICT-521 175. ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, NANDIGAMA CIRCLE, VIJAYAWADA -1 DIVISION, D. NO. 74-14-2B, KRISHNA NAGAR, YANAMALAKUDURU ROAD, ANDHRA PRADESH - 520 007. 2. THE JOINT COMMISSIONER OF STATE TAX, VIJAYAWADA -1 DIVISION, D. NO. 74-14-2B, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA - 520 007 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY REVENUE DEPARTMENT, A.P. SECRETARIAT, VELEGAPUDI. ...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 toA. may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Endorsement dated 28.11.2023 and Notification of Refund issued in Form 2 RRR,J & TCDS,J W.P.No.30522 of 2024 VAT 355 dated 29.06.2024 rejecting the refund claim of the Petitioner as being without jurisdiction, arbitrary, unconstitutional, unreasonable and against the principles of natural justice B. Consequently, the Honble Court may be pleased to direct the 1st Respondent to implement the VAT Assessment order dated 11.08.2017 and Notification of Refund issued in Form VAT 355 dated 18.08.2017 and sanction the refund to the Petitioner along with applicable interest 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 stay the operation of the proceedings of the 1st Respondent in Endorsement dated 28.11.2023 and Notification of Refund issued in Form VAT 355 dated 29.06.2024 rejecting the refund claim of the Petitioner, in the interest of justice and pass IA NO: 1 OF 2025 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 pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.30522 of 2024 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was found to be eligible for refund, on account of the order passed in Form VAT 351 dated 16.08.2017. A consequent Form VAT 352, dated 17.08.2017, was filed by the petitioner for refund of the said excess Tax paid. This application of the petitioner was rejected by the 1st respondent, by endorsement, dated 29.06.2024. 2. The 1st respondent in the aforesaid endorsement, had sought out the penalty and tax amounts due, on account of the various assessments and penalty orders passed against the petitioner for the years 2010-2011 to 2016- 17. The assessment and penalty passed against the petitioner in relation to the years came to be challenged before this Court, by way of Writ Petition No.30524 of 2024 and batch. This Court vide order, dated 05.11.2025, in W.P.No.30524 of 2024 and batch had set aside the order of assessment as well as penalty in relation to the years 2013-14. This Court vide another order, dated 24.11.2025, in W.P.Nos.30529 of 2024 and 30530 of 2024 had set aside the order of assessment and penalty in relation to the year 2016- 2017. 3. In that view of the matter, all the demands which are sought to be adjusted against the refund amount have been set aside and the petitioner 4 RRR,J & TCDS,J W.P.No.30522 of 2024 would be entitled to refund of tax, it has been rejected by the impugned endorsement, dated 29.06.2024. 4. In these circumstances, this Writ Petition is allowed directing the 1st respondent to consider the application for refund, without adjusting any of the alleged dues of the aforesaid years 2010-11 to 2016-17, as the same have already been set aside. 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: 26.11.2025 KNN/BSM 5 RRR,J & TCDS,J W.P.No.30522 of 2024 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.30522 of 2024 (Per Hon’ble Sri Justice R. Raghunandan Rao) 26.11.2025 KNN/BSM