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SRI LAKSHMI VALLABHA GRANITES vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
K Adi Siva Vara Prasad
Res. Counsel
Y V Anil Kumar

Petitioner / Applicant

SRI LAKSHMI VALLABHA GRANITES
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jul 29, 2024
Order No.

Writ Petition Nos : 7268, 7314, 7333 & 7343 of 2022

Citation

2024(7) TAXREPLY 10514
Original Order
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ORDER

COMMON ORDER:- The batch of four Writ Petitions is being disposed of by way of this Common Order as all the Writ Petitions raised the same issues. 2. The common issues in these cases is that the petitioners who are dealers registered under the Andhra Pradesh Value Added Tax Act, 2005 [for the short “the AP VAT Act”] had certain outstanding credits in their account when the Andhra Pradesh Goods and Services Tax Act, 2017 [for the short “the AP GST Act”] was brought into effect from 01.07.2017. The dealers who had credit balances, arising out of unused input tax, were permitted to transfer the said credit balances under the AP GST Act and the said credit so obtained could be used by the dealers for adjusting against the tax payable by them. The petitioners, along with other dealers, had applied for transfer of credits available in their ledgers under the Form Tran-1 and the said Forms were accepted and the tax credit available in their ledgers under the....

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