Allowed

M/s. G.S.N. Enterprises v. The Commercial Tax Officer

Telangana HC8 Oct 2012WP/14281/2009

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition challenging a withholding of tax refund. Withdrawing the reservation on the refund claim, the Court held the petitioner was entitled to the refund and interest, directing the respondents to pass orders within four weeks.

What did the court decide?

Directing respondents to pass orders for refund of Rs.31,26,035/- with applicable interest within four weeks and communicate the order to the petitioner.

M/s. G.S.N. Enterprises Vs The Commercial Tax Officer — Telangana HC (2012) — LawSathi Research

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THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND

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THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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Writ Petition No. 14281 of 2009

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Dated: 08-10-2012

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Between:

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M/s GSN Enterprises, rep. by its Managing Partner S.M.Gayasuddin.

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…Petitioner

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And

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The Commercial Tax Officer, Kakinada Circle, Kakinada and others

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…Respondents.

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Oral order (Per Hon’ble Sri Justice Goda Raghuram)

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In view of the development after institution of the writ petition and in the light of the amended relief sought (relief is amended as per the prayer in WPMP No. 8595 of 2010, ordered by this Court on 20-92012), the petitioner now seeks challenge to the order dated 27-82009 whereby the respondents recorded an endorsement that the petitioner’s relief for refund of Rs.31,26,035/- is withheld under Section 40(2) of the AP VAT Act, 2005, as the order giving rise to refund is pending consideration before this Court in a revision preferred by the State in TREVC No. 159 of 2009; and that grant of refund in the circumstances would adversely effect the Revenue.

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TREVC No. 159 of 2009 preferred by the State against the order of the STAT, Visakhapatnam Bench dated 3-2-2009 allowing the appeal of the petitioner herein, in TA No. 31 of 2009 was dismissed by this Court, by the judgment dated 20-9-2012. Consequently the petitioner is entitled to refund of Rs.31,26,035/- along with applicable interest as statutorily ordained.

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In the circumstances, the writ petition is disposed of directing the respondents, to expeditiously and in any event within four weeks from today, pass orders for refund due to the petitioner together with the applicable interest as enjoined by the AP VAT Act, 2005 and communicate the order of refund to the petitioner, also within the time aforestated.

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The writ petition is disposed of as above after hearing the learned counsel for the petitioner Dr. S.R.R.Viswanath and the learned

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Special Govt. Pleader for Commercial Taxes Sri B.Venkatadri. No costs

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_________________________ GODA RAGHURAM, J

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8^th October, 2012

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_______________________________ M.S.RAMACHANDRA RAO, J

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GRR

M/s. G.S.N. Enterprises v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/s. G.S.N. Enterprises v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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