2025-VIL-1270-AP
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VAT High Court Cases

Andhra Pradesh Value Added Tax Act, 2005 - Statutory Interpretation of "Actual Refund" – Petitioner seeking direction to the respondent authorities to pay interest on the belated refund amount - Whether the petitioner is entitled to interest on the refund amount for the delay beyond the statutory period of 90 days, as per Section 38 of the APVAT Act and Rule 35(8) of the APVAT Rules, 2005 - HELD - The plain language of Rule 35(8)(c) of the APVAT Rules, 2005 clearly provides for payment of interest if the refund amount is not actually refunded within 90 days from the date of the claim. The liability for payment of interest arises from the date after the expiry of 90 days till the date of actual refund, and not merely on the date of passing the order for refund - The principles of statutory interpretation laid down by the Supreme Court is that in interpreting a taxing statute, the plain and unambiguous language of the provision has to be preferred, and no words can be read into the statute which the legislature has deliberately not incorporated - The liability for interest arises from the date of actual refund, which was beyond the statutory period and the extension of limitation due to COVID-19 would not be applicable to the present case - The statute does not permit any reason as an excuse, for non-payment, within the statutory period. Such period is also not subject to extension on any ground. Once time has been prescribed by the statute for doing an act, it has to done within the period prescribed and if not so done, the consequences provided under the statute shall necessarily follow - the respondents are directed to pay the interest on the belated refund amount as per the statutory provisions – The writ petition is allowed
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