LAWS(TLNG)-2020-11-38

M. K. AGENCIES Vs. DEPUTY COMMERCIAL TAX OFFICERI

Decided On November 12, 2020
M. K. Agencies Appellant
V/S
Deputy Commercial Tax Officeri Respondents

JUDGEMENT

(1.) Heard counsel for petitioner and Sri M.Govind Reddy, Special Counsel for Commercial Taxes appearing for respondents.

(2.) This Writ Petition has been filed petitioner for a Writ of Mandamus to direct the 2nd respondent to refund a sum of Rs.8,60,697/- after reducing the CST liability of Rs.5,849/- along with applicable interest under Section 38(6) of the Telangana VAT Act, 2005.

(3.) Petitioner was engaged in the business of trading in skimmed milk power and ghee and was a registered dealer under the provisions of Telangana VAT Act, 2005 and CST Act, 1956, on the rolls of the 2nd respondent. Petitioner discontinued its business w.e.f. 30.06.2016 allegedly due to operational reasons and continuous losses.