2010 (12) TMI 1162 - HC - VAT and Sales Tax

Court orders refund of excess tax payments for 2003-04 and 2004-05 under APGST Act .

M/s. PRATIBHA CONSTRUCTIONS, KOLHAPUR, M.S Versus C.T.O.E.G. DIST

The High Court of Andhra Pradesh directed the respondent to refund the excess tax paid by the petitioner for assessment years 2003-04 and 2004-05 under ... - Issues involved: Challenge to respondent's refusal to grant refund claimed by petitioner for assessment years 2003-04 and 2004-05 under APGST Act, 1957.Refund Claim for Excess Tax Paid:The petitioner, a dealer under the respondent, sought refund of &8377; 9,69,261/- and &8377; 1,49,976/- for assessment years 2003-04 and 2004-05 respectively, through applications in Form XXIII. Despite acknowledgment of receipt by the respondent, no action was taken to refund the excess amount paid by the petitioner. The delay led to the filing of writ petitions challenging the respondent's inaction.Court Proceedings and Decision:After multiple adjournments, the Learned Special Standing Counsel for Commercial Taxes informed the court that the refund process had been initiated, awaiting approval from the Deputy Commissioner. The court, considering the prolonged delay and the submissions made, directed the respondent to refund the amounts due to the petitioner within four weeks from the date of the judgment. The writ petitions were disposed of without costs in light of the circumstances.Conclusion:The High Court of Andhra Pradesh, in a common order by Sri Justice Ramesh Ranganathan, upheld the petitioner's challenge against the respondent's refusal to grant the claimed refund for assessment years 2003-04 and 2004-05 under the APGST Act, 1957. The court ordered the respondent to refund the excess tax paid by the petitioner within four weeks, emphasizing compliance with the law and concluding the matter without imposing any costs on the parties involved.