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TMI Blog2022 (8) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... T), Bapatla. The Learned Government Pleader for Commercial Taxes also placed on record the Endorsement dated 30.06.2022 wherein it is stated that though the dealer is entitled for refund of Rs.44,66,069/-, but he did not furnish any purchase invoices and unless the tax invoices in original are placed, it is not possible to process to claim for refund. To this, learned counsel for the petitioner submits that all the invoices were infact furnished to the Department and in spite of the same, there is no response. Having regard to the fact that the issue of refund is pending for a considerable period of time, the present writ petition is disposed of, with a direction to the petitioner to submit either original purchase invoices if not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent under Andhra Pradesh Value Added Tax Act, 2005 [for short, APVAT Act ] and Central Sales Tax Act, 1956 [for short, CST Act ]. The petitioner is engaged in business of Processing Raw Cotton Seeds for manufacturing of Cotton seed oil, Oil Cakes, Cotton Linters and its allied products. According to the petitioner, he has been discharging the taxes @ 5% of inputs and 12%, but as the most of the output transactions are inter-State, it has been claiming refund of excess ITC, by submitting prescribed forms. It is said that for the period ending March-2015, March-2016 and March-2017, the total claim is about Rs.4,52,66,381/-. (b) It is said that the first respondent passed the Audit proceedings in Form VAT 305 dated 20.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase transactions for the period prior to the bifurcation. Hence, it is not possible to adjust the above dues from the ITC accrued pre bifurcation of the State. Therefore may claim the amount as refund separately following the due procedure under the provisions of the APVAT Act, 2005 . (d) Thereafter, the first respondent issued the revised notice of refund due from the department in Form VAT 351 dated 05.02.2019 for Rs.4,07,52,776/-, duly adjusting the tax arrears of Rs.45,13,605/- from the refund claim of Rs.4,52,66,381/-. The petitioner is said to have approached the first respondent for release of refund of Rs.44,66,069/- as it is confirmed, after refund audit duly verifying the ITC with the other end, through proceedings in AO N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44,66,069/- [excess credit]. But, technicalities are coming in the way of returning the excess credit. In fact, it would be appropriate to refer to the Endorsement dated on 05.02.2019 issued by the Commercial Taxes Department, Office of the Assistant Commissioner (ST), Bapatla, wherein it is stated as under:- In this regard, it is hereby informed that the said available ITC relates to the period of the pre-bifurcation of the Andhra Pradesh State. As per the Circular instructions No.AI(1)/12/2014, Dt.28.07.2015 issued by the CCT, AP, Hyderabad the provisional Net 28 NCCF not availed by the dealer by the end of March, 2016 for any reason, the same would be quantified and refunded on conducting refund audit as per the request of the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.06.2022 wherein it is stated that though the dealer is entitled for refund of Rs.44,66,069/-, but he did not furnish any purchase invoices and unless the tax invoices in original are placed, it is not possible to process to claim for refund. To this, learned counsel for the petitioner submits that all the invoices were infact furnished to the Department and in spite of the same, there is no response. 9. Having regard to the fact that the issue of refund is pending for a considerable period of time, the present writ petition is disposed of, with a direction to the petitioner to submit either original purchase invoices if not submitted earlier or copies of the purchase invoices if the originals are already submitted within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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