2026-VIL-572-AP
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VAT High Court Cases

Andhra Pradesh VAT Act, 2005 – Application for opting for Composition scheme, Time of filing of application – Petitioner undertakes infrastructure contracts commencing in 2004-05. Upon introduction of the VAT effective from 01.04.2005, the petitioner filed an application for composition of tax under the statutory provision on 01.04.2005 and paid tax at the concessional rate – Rejection of composition claim contending that the application was filed after contract commencement - Whether a taxpayer is entitled to the benefit of composition scheme under the tax statute when the application is filed on the date the law comes into effect, even though the underlying contract had commenced prior to such date – HELD - While the statutory provision ordinarily requires applications to be filed before contract commencement, the special circumstance here is that the provision itself comes into effect after the contract has already commenced. The taxpayer has substantiated the filing of the composition application with documentary evidence bearing the official stamp, and the earlier assessment order recognizes the filing and grants composition relief. The subsequent officer cannot reject the claim merely on the ground that the record is unavailable when the earlier assessment conclusively establishes that the application was made and accepted - Further, since the law comes into force on 01.04.2005 at which point the petitioner filed the application, it satisfies the legislative intent as the taxpayer could not have complied with a requirement to file prior to a law's enactment – The impugned assessment order is set aside and the writ petition is allowed
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