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TMI Blog2024 (9) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... ANDHRA PRADESH HIGH COURT] , where it was held that 'It would be inequitable, to grant relief to those dealers who approached in the year 2019 while denying such relief to the dealers who approached later. In any event, the applications are only for the purposes of ascertaining the eligibility of the dealers/petitioners for grant of waiver'. Following the above said Judgment, these Writ Petitions are disposed of with the following directions:- 1. The Endorsements issued by the respective tax authorities are set aside. 2. The respective tax authorities, shall consider the applications of the petitioners afresh and grant waiver to those petitioners who are able to comply with the requirements of the documents set out in the memos. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchasers in other States as some of the States had exempted the purchase of sale of rice from tax etc. The Government, after considering such representations had issued a series of memos waiving payment of tax at the full rate and permitting payment of tax at the rate of 2%, even in cases where necessary C-Forms was not produced before the assessing officers. The Government, had initially issued a Memo. No. 26197/CT-II(1)/2013, dated 10.05.2016. The relevant paragraph No. 2 of the said memo reads as follows:- Paragraph No. 2:-Government, after careful consideration of the request and in pursuance of the resolution of the Council of Ministers in the reference 4th cited, hereby order to waive the tax payable under CST Act over and above 2% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions: i) The waiver is applicable only to those dealers who remit the tax completely as per the provisions of the CST Act for the period from 01.06.2014 to 31.12.2015 before 31.12.2016 after getting their assessments completed. ii) The waiver shall be subject to production of lorry receipts/railway receipts and CST way bills. iii) The waiver shall also be subject to production of proof of exit through the last notified check-post in Andhra Pradesh or production of ledger account or day book entry relating to payment of charges for transporting the goods to other States. iv) The waiver shall not be applicable to those dealers who have defaulted in payment of even 2% tax. v) Taxes already paid shall not be refunded under any circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Andhra Pradesh) Rules, 1957 [for the short the CSTAP Rules ] do not permit a re-assessment beyond four years. ii. The petitioners would be eligible for waiver of tax only if all the necessary documentary evidence stipulated under the aforesaid memos were furnished before the last cutoff date on 30.09.2018, whereas the petitioners have submitted their documents from the year 2019 onwards, along with their applications for waiver and as such, the documents cannot be looked into by the taxing authorities and consequently, no waiver can be granted. iii. In some of the cases, the taxing authorities also took the view that the necessary documents which are necessary for grant of waiver had not been filed. 8. These endorsements are set out in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0471/2023 2011-12 to 2012-13 31.05.2023 18 NS Reddy Others Mandapeta 19285/2023 2012-13 to 2014-15 19.06.2003 19 Konagalla Satyanarayana Others Mandapeta 20619/2023 2011-12 to 2013-14 28.06.2023 20 Sri Srinivasa Rice Mill Mandapeta 20893/2023 2012-13 to 2014-15 28.06.2023 21 Satyanarayana Traders Mandapeta 21368/2023 2011-12 to 2013-14 06.06.2023 22 Sri Sai Durga Foods Mandapeta 22222/2023 2011-12 to 2014-15 30.06.2023 23 Satyakrishna Modern Rice Mill Mandapeta 21370/2023 2011-12 to 2014-15 06.06.2023 24 Ashta Lakshmi Rice Industry, Mandapeta 26568/2023 2011-12 to 2013-14 12.06.2023 25 Sri Venkateswara Boiled Raw Rice Mill Alcot Gardens, RJY 19197/2023 2011-12 to 2014-15 01.06.2023 07.07.2023 26 Padmasri Rice Mill Alcot Gardens, RJY 20272/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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