Case Law Details
Vekanteswara Electricals Vs State of Andhra Pradesh (Andhra Pradesh High Court)
It is to be noted here that as per Section 38 (1)(a) of the APVAT Act, 2005, a refund is to be made within 90 days from the date of claim made by the dealer. As stated above, the claim was made nearly a year. But, no amount has been released or credited to the account of the petitioner. The plea urged by the respondents is that they are awaiting fund clearance for refund of the amount.
Having regard to the above, the Writ Petition is disposed of directing the respondents to refund the amount which the petitioner is entitled to with interest calculated therein as per the provisions of Section 38 (1)(a) of APVAT Act, 2005 r/w. Sub-Section 6 of APVAT Rules, 2005, within a period of three (3) months from the date of receipt of this order. There shall be no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
Heard learned counsel for the petitioner and learned Government Pleader for Commercial Taxes, for respondent nos.1, 2, 3 & 5 and with their consent, the Writ Petition is disposed of at the admission stage.
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