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COROMANDEL INTERNATIONAL LIMITED vs. THE DEPUTY ASSISTANT COMMISSIONER II AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Lakshmi Kumaran
Sridharan
Res. Counsel
Gp For Commercial Tax (ap)

Petitioner / Applicant

COROMANDEL INTERNATIONAL LIMITED

Respondent THE DEPUTY ASSISTANT COMMISSIONER II AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 14, 2024
Order No.

WRIT PETITION Nos. 41570, 32062, 35425, 41361, 41365, 41367, 41430 &41568 of 2017 and 2457 of 2018

Citation

2024(8) TAXREPLY 10961
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ORDER

COMMON ORDER: (PER HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) As a common issue of law and procedure had arisen in these cases, they are being disposed of by way of this Common Order. 2. In all these cases, the goods of the petitioners were transported across the State borders, in and around 2017-18 when they were seized by the Commercial Tax Authorities, on the ground that the said movement of goods were not accompanied by proper documents. Thereafter, confiscation orders were passed, in some of these cases, and the petitioners had paid necessary penal amount/amounts and the goods of the petitioners had been released in all the above cases. 3. The issue before this Court is whether the said penal amount/amounts paid should be refunded to the petitioners or not. 4. In the year 2017, there was a changeover from the earlier sales tax regime, under the Andhra Pradesh Value Added Tax Act, 2005 [for short “the APVAT Act”] and the Central Sales Tax Act, ....

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