2018 (1) TMI 1352

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.... (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) Heard Sri I. Ramana Reddy, learned counsel for the petitioner, and Sri J. Anil Kumar, learned Special Standing Counsel for Commercial Taxes, and with their consent, the Writ Petition is disposed of at the stage of admission. The proceedings under challenge in this Writ Petition is the demand notice in Form VAT 202 dated 8.1.2018 ....

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....ears from 18.6.1998 to 17.6.2012; Clause 11 of the said Final Eligibility Certificate stipulates the conditions for availing incentives and under sub-clause (i) thereof, in case of deferment of Sales Tax, the total sales tax deferred in a year should be repaid at the end of the 14th year without interest; consequently, the amount due for the year 2003-04 is liable to be repaid, in terms of Clause ....

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....AT Act, 2005 and under the Central Sales Tax Act, 1956, is only one month and not one year; and, in such circumstances, the Commercial Tax Officer was justified in demanding payment of the balance amount due, for the financial year 2017-18, in January, 2018 itself which is just a little more than two months prior the end of the financial year ie, 31.3.2018. We must express our inability to agre....

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....of the year to do so, would not justify the Commercial Tax Officer insisting on payment of the entire amount before 31.3.2018. While the petitioner is still entitled, if they so choose, to repay the entire amount even before the end of the financial year 2017-18, ie before 31.3.2018, the authorities can take coercive steps, for recovery of the said amount, only thereafter and not before. The....