THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10763 of 2010 Dated:06.12.2010 Between: M/s.The Krishna District Lorry Owners Mutually Aided Co-op. Stores Ltd. …Petitioner and The Commercial Tax Officer, Krishnalanka Circle, Vijayawada, And another. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10763 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner, namely, the Krishna District Lorry Owners Mutually Aided Co-operative Stores Limited, is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005, on the rolls of the first respondent. For the assessment year 2004-2005, on the eve of commencement of the Act with effect from 01.04.2005, the petitioner submitted a claim in Form VAT 115 claiming refund of Rs.58,12,336/- towards the credit for the tax paid on the stock as on 01.04.2005. The first respondent rejected the claim on 13.09.2005. The petitioner’s appeal before the Appellate Deputy Commissioner, Vijayawada, was allowed on 03.12.2005, and the matter was remanded to the original authority with a direction to verify the purchase bills in terms of Rule 37(f)(i) of the Andhra Pradesh Value Added Tax, Rules, 2005. The first respondent then passed orders on 28.02.2006 and allowed the credit for tax to an extent of Rs.43,65,680/- . The petitioner accordingly filed an application on 20.12.2007 for refund of excess input tax credit amount. By an order dated 28.03.2008, the first respondent accepted the claim for refund of the amount mentioned hereinabove. The amount, however, was not paid. Complaining about the inaction, the petitioner has filed the instant writ petition. At the time of preliminary hearing on 08.09.2010, reacting sharply to the indiligent manner in which the respondents dealt with the matter, we directed the concerned Joint Commissioner (Refunds) to appear before us. He appeared on that day and informed that the matter has been sent to the Government for necessary approval, as the amount exceeds Rs.40,00,000/-. Therefore, we requested the learned Advocate General to appear in the case. He appeared and took time. Subsequently, when the matter was listed on 29.11.2010, the Special Counsel informed the Court that steps are being taken for refunding the amount. Today when the matter is called, on instructions, the Special Counsel submits that pursuant to the directions of the Joint Commissioner, the first respondent has issued a show cause notice to the petitioner crystallizing the amount of refund, and the petitioner has already submitted an explanation. He also submits that necessary orders for refund will be passed and cheque will be issued by the 13th December of 2010. In view of this, it may not be proper to keep the matter pending. The Writ Petition is accordingly disposed of directing the Deputy Commissioner, Vijayawada, to pass orders and issue cheque to the petitioner by 13th December of 2010 as submitted by the Special Counsel on instructions. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 06.12.2010 Note: Issue C.C today. B/o. vs