2022 (2) TMI 2

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....ount of interest of Rs. 5,59,253.00 on account of delayed refund of excess amount of tax paid by the petitioner. 3. Petitioner is a wholesale dealer in liquor and beer. For four assessment years i.e., 1985-86, 1986-87, 1987-88 and 1988-89, the assessing authority levied General Sales Tax on the packing material i.e., both bottles and cartons at the applicable rate. 4. Petitioner preferred four separate appeals before the Appellate Deputy Commissioner against the orders of assessment for the four assessment years. However, the appellate authority dismissed all the appeals. 5. Thereafter, petitioner preferred Second Appeals before the Sales Tax Appellate Tribunal, Hyderabad, which were registered as T.A.Nos.37, 38, 39 and 40 of 1994. By or....

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.... the petitioner. By subsequent order, dated 16.01.2006, the quantum of interest was calculated at Rs. 3,68,871.00. The same has also been paid to the petitioner. However, the order dated 16.01.2006, records that petitioner's claim for payment of further interest of Rs. 5,59,253.00 being the interest calculated from the date of expiry of six months of the appellate order of the Tribunal dated 19.02.1999, to the expiry of six months of the High Court order dated 06.06.2002, was not entertainable. Be it stated, that against the order of the Tribunal dated 19.02.1999, State had filed reference petitions before this Court, which were, however, dismissed on 06.06.2002. 8. It is in such circumstances, that the present Writ Petition has been filed....

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....sed by me are contrary to the decision of the Honourable Court reported in 33 APSTJ 231 is also not correct. The decision of this Honorable Court referred to above related to refund with interest under Section 33B read with sub-section (1) of Section 33F of the A.P.G.S.T. Act, more so, there was no with-holding of refund under Section 33C of the said Act. Whereas, in the instant Petitioner's case, the provisions of Section 33B read with Section 33C for Refund and, the provision under sub-section (2) of Section 33F of the A.P.G.S.T. Act for interest come into play. Based on these provisions, the Petitioner who was entitled for interest of Rs. 3,68,871 calculated at 12% for the period from 04.12.2002 to 01.02.2005 under sub-section (2) of Sec....