CNC AND COMPANY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The present Writ Petition came to be filed seeking issuance of Writ of Mandamus to declare the action of the first Respondent in issuing Endorsement Proceedings, dtd. 26/8/2019, rejecting the refund of excess tax of Rs.19,10,799.00 due to the Petitioner as per the Assessment Proceedings, dtd. 25/10/2014, for tax period 2010-11 and 2011-12 under the Andhra Pradesh Value Added Tax Act, 2005, as arbitrary, contrary to the provisions of the Act and in violation of principles of natural justice and consequently to direct the Respondents to refund the excess tax due to the Petitioner, as per the Assessment Proceedings.

(2.) (i) The Petitioner herein is a Proprietorship concern, engaged in business of Works Contract. The Head Office of the Petitioner is in Dindigul, State of Tamilnadu. The Petitioner was a registered dealer on the rolls of first Respondent, both under the Central Sales Tax Act, 1956 and under the Andhra Pradesh Value Added Tax Act, 2005 ['VAT Act'], with its local Office at Naidupeta Mandal, Nellore District.

(3.) The Petitioner is said to have executed civil contract works, as per the Work Order, dtd. 3/4/2010, to the Contractee, namely, Loyal Textile Mills Limited, at Menakur Village, Naidupeta Mandal, Nellore District.