APHC010075272025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4147/2025 Between: 1. SATI EXPORTS INDIA PVT LTD, PLOT NO. 121, APIIC GROWTH CENTRE, GUNDLAPALLI, MADDIPADU, PRAKASAM, ANDHRA PRADESH-523211 REP. BY ITS. ASSISTANT MANAGER MR. KOTHA MANIKANTHA HARISH ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. 2. JOINT COMMISSIONER ST, NELLORE, NELLORE. 3. THE DEPUTY COMMISSIONERCT, NELLORE DIVISION, NELLORE. 4. COMMERCIAL TAX OFFICER CTFAC, ONGOLE-I CIRCLE, ONGOLE. 5. COMMERCIAL TAX OFFICER, ONGOLE-1 CIRCLE, ONGOLE. 6. DEPUTY COMMERCIAL TAX OFFICER, ONGOLE-1 CIRCLE, ONGOLE. ...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 topleased to issue writ of Certiorari or any other appropriate writ or 2 RRR,J & TCDS,J W.P.No.4147 of 2025 order or direction, calling for the records of refund claims of the petitioner and declaring the action of the respondent No.3 in rejecting the refund claim of the petitioner vide its order Rv. No.34/2022- 23/A6 dated 20.05.2024 without considering material on record and the effectual order passed by the respondent No. 4 vide its order D1N3713112456111 dated 13.11.2024, further imposing a tax for the period 01.01.2011 to 30.06.2017 for Rs.37,59,243/-, which is barred by limitation, without authority of law, illegal, arbitrary and in violation of principles of natural justice and contrary to the provisions of the AP Vat Act and Article-265 of the Constitution of India and quash the same and consequently direct the respondents to sanction refund to the petitioner 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, pending disposal of the writ petition, to grant stay of all further proceedings pursuant to respondent No.3 rejecting the refund of the petitioner vide its order Rv. No.34/2022-23/A6 dated: 20.05.2024 and the effectual order passed by the No. 4 vide its order DIN3713112456111 dated: 13.11.2024 including levy of tax, pending disposal of the above writ petition, as otherwise petitioner will be put to severe loss and hardship and may pass IA NO: 2 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 direct respondent no.3 to sanction and release the undisputed refund for period April,2017 to June, 2017 i.e.,Rs.7,34,016/- (Rs.7,45,896/- (-) Penalty Rs.11,880/-) and for any other period as this Hon’ble Court may deem fit to sanction and release the refund and may pass IA NO: 3 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 may be pleased to receive the reply-affidavit copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner: 1. A V BADRA NAGA SESHAYYA 3 RRR,J & TCDS,J W.P.No.4147 of 2025 Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.4147 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C. Sanjeeva Rao, the learned counsel appearing on behalf of Sri A. V. Badra Naga Seshayya, the learned counsel appearing for the petitioner and Smt. V. Disha Chowdary, the learned Assistant Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner, claimed refund of input tax paid on the purchases, made by the petitioner, for the month of June, 2017. This application was made, by way of a letter, dated 12.02.2021. The said letter is not placed before us. We can only conclude that the refund claimed, under that letter was Rs.7,45,896/-. However, the Assessing Officer, passed an order of assessment, dated 21.06.2022, stating that, the petitioner had excess credit of Rs.29,18,353/-, for the tax period ending 01.06.2014, at the time of bifurcation, which is not reflected, in the VAT ledger and a sum of Rs.8,80,660/-, was claimed in the month of July, 2016. On that basis, an amount of Rs.45,33,029/-, was directed to be refunded, by an order, dated 21.06.2022. This order came to be revised by the Deputy Commissioner, Nellore Division, by an Order, dated 20.05.2024. The Revisional Authority held that the finding of the Assessing Officer that, there was an excess credit of Rs.29,18,353/- as of 01.06.2014, was not supported by proper documents or any material. The Revisional Authority also took the view that the said amounts could not have been paid out without proper audit as required under Section 38 of the A.P.V.A.T. Act and that the revisional order was barred by limitation in view of Rule 21(5) of the A.P.V.A.T. Rules. 5 RRR,J & TCDS,J W.P.No.4147 of 2025 2. A perusal of Rule 21 of the A.P.V.A.T. Rules, would show that, this provision does not relate to fixation of limitation for a refund application. 3. However, the fact remains that the Assessing Authority, while considering a claim for refund of Rs.7,45,896/-, relating to June, 2017, had ordered refund of amounts, which were not claimed by the petitioner in the refund application. 4. In such circumstances, this Court does not find any reason to interfere with the orders of the Revisional Authority. 5. Accordingly, this Writ Petition is dismissed. 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:01.04.2026 KPV 6 RRR,J & TCDS,J W.P.No.4147 of 2025 183 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4147 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 01.04.2026 KPV