https://www.taxtmi.com/caselaws?id=757130 Section 56 of the Andhra Pradesh Reorganisation Act, 2014 concerns refund of tax or duty collected in excess and the corresponding liability between successor States. It does not extend to unused input tax credit standing in VAT ledgers, because such credit is not excess tax collection. On that basis, an audit objection relying on Section 56 could not support reversal of the transferred credit or the resulting demand, and the demand was set aside. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757130 Section 56 of the Andhra Pradesh Reorganisation Act, 2014 concerns refund of tax or duty collected in excess and the corresponding liability between successor States. It does not extend to unused input tax credit standing in VAT ledgers, because such credit is not excess tax collection. On that basis, an audit objection relying on Section 56 could not support reversal of the transferred credit or the resulting demand, and the demand was set aside. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757130