9911796707
TMI Blog2024 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... s and refund of the same would be the liability of the Successor State in whose territory the property is situated and in the case of any other tax the liability would be on the Successor State within whose territory the place of assessment of such tax had been assessed. This provision relates to the liability of the Successor State, relating to refund of taxes which are been collected in excess of the liability of the tax payer. The tax credit available in the ledgers of the petitioners is input tax credit, which is not tax paid in excess. Consequently, the provision of the Section 56 of the Andhra Pradesh Reogranisation Act, 2014 would not be applicable in the present cases. The impugned demand orders in Form GST DRC-07 issued by the 1st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bifurcation of the State, cannot be transferred from the AP VAT regime to the AP GST regime as Section 56 of the Andhra Pradesh Reorganisation Act, 2014 only permits a refund. 4. On the basis of this audit objection, the 1st respondent reversed the credit transfer to the extent of the credit balance available, in the ledgers of the petitioners, as on 02.06.2014 and raised demands for payment of the said taxes. 5. Aggrieved by the said action of the 1st respondent, the petitioners have approached this Court by way of these Writ Petitions. 6. 1st respondent had filed a counter affidavit, in which it is stated that the tax credit available to the petitioners as on 02.06.2014 could not have been taken into account, as the dealer could have ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitled to receive from the other State its share of the liability, if any. (2) The liability of the existing State of Andhra Pradesh to refund any other tax or duty collected in excess on the appointed day shall be the liability of the successor State in whose territories the place of assessment of such tax or duty is included, and the liability of the existing State of Andhra Pradesh to refund any other tax or duty collected in excess shall be apportioned between the Successor States of Andhra Pradesh and Telangana on the basis of population ratio and the State discharging the liability shall be entitled to receive from the other State its share of the liability, if any. 9. Section 56 of the Andhra Pradesh Reogranisation Act, 2014 deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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