APHC010079682015 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 37668/2015 Between: M/s. Sri Srinivasa Agri Inputs, ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, who was registered as a dealer, under the Andhra Pradesh Value Added Tax Act, 2005, became eligible for refund of Rs.1,41,001/- and the same also been certified by the Commercial Tax Officer, Macherla, in proceedings bearing TIN:28865561402, dated 02.04.2012. However, the said refund had not been carried out due to which the petitioner approached this Court by way of the present Writ Petition. 2 2. Learned Government Pleader for Commercial Tax for the respondents has today placed written instructions given by the Assistant Commissioner (ST), Piduguralla Circle, dated 07.03.2025. In these written instructions, it is stated that the petitioner has not adduced any proof that VAT Form 351 was issued by the assessing authority quantifying the excess tax and the petitioner has given acceptance in Form 352. It appears that the petitioner except filing option form without containing the date that the refund claim was made by him that within time. It is further stated in the written instructions, that the petitioner has not furnished any purchase invoices due to which could result in excess claim of ITC and unless tax invoices in the original are placed it could not be possible to process the claim for refund. 3. The said objections cannot stand against the fact that the Commercial Tax Officer, Macherla has already conducted this exercise and had held that the petitioner was entitled to a refund of Rs.1,41,001/-. This proceeding of the Commercial Tax Officer has not been disturbed till date. In such circumstances, the petitioner would be entitled to a refund in accordance with the proceedings of the Commercial Tax Officer, Macherla, dated 02.04.2012. 4. Accordingly, this Writ Petition is allowed directing the 1st respondent to refund the tax amount due to the petitioner, in accordance with the proceeding of the Commercial Tax Officer, Macherla, dated 02.04.2012 along with interest as may be permissible under the law. This exercise shall 3 be completed within a period of four months from the date of receipt of this Order. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. _______________ T.C.D. SEKHAR, J. BSM 4 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.37668 of 2015 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 12.03.2025 BSM