2024 (10) TMI 557

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....itanya Kiran, learned counsel representing learned Special Government Pleader for State Tax for the respondents. 2. With the consent, finally heard. 3. In this petition, initially, the prayer was made for refund of the amount as well as payment of interest, but, learned counsel for the petitioner informed that during the pendency of the case, the respondents have already refunded the principal amount. Thus, the petitioner has only shown interest for grant of interest on the said principal amount. 4. Briefly stated, the relevant facts are that on 25.09.2002 (Annexure P-1), the respondents imposed a tax of Rs. 4,07,30,731/- on the petitioner under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"). The petitioner unsucces....

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.... is relied upon to submit that where the Department fails to grant the refund within a period of six months from the date of appellate order, the State Government is bound to pay the assessee, a simple interest @ 12% per annum on amount of refund due from the date, immediately following the expiry of period of six months aforesaid, to the date on which refund is granted. 7. The bone of contention of the learned counsel for the petitioner is that the respondents were bound to refund the amount within six months from the date of the order of the Supreme Court i.e., 02.03.2006. They refunded the amount only on 25.04.2012. The petitioner is entitled to get the amount of interest from 02.09.2006 i.e., six months from the order of the Supreme Co....

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....ading of Section 33-B of the Act makes it clear that when refund is as a result of order passed in an appeal or other proceedings, the amount must be paid without there being any claim preferred in that behalf by the assessee or licensee. In the instant case, Section 33-B of the Act is applicable with full force. Admittedly, the order dated 02.03.2006 was passed by the Supreme Court, pursuant to which, refund was necessitated. Section 33-F of the Act talks about grant of interest, where no claim needs to be made. As noticed above, in a case of this nature, where the petitioner has succeeded in appeal from the Supreme Court, no claim was required to be made. Thus, Section 33-F of the Act is squarely applicable in the instant case. A simple r....