M/S Lndorama INDIA Private Limited vs. State Of Andhra Pradesh
Held
The High Court, noting the similar issue across all petitions, disposed of them by directing the petitioners to approach the Tribunal. They were given eight weeks to file a second appeal under Section 112 of the GST Act, 2017, with any interim directions continuing for twelve weeks.
Facts
M/s Indorama India Private Limited filed multiple writ petitions challenging orders rejecting their GST refund claims. The tax authorities rejected these claims on the ground of absence of an 'inverted duty structure' for various tax periods.
Key Issues
The key legal issue was the validity of orders rejecting GST refund claims based on the absence of an 'inverted duty structure'. The procedural issue was whether the High Court should intervene or direct the petitioners to avail the statutory appellate remedy.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
APHC010199362022
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 10th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 14348 OF 2022 Between:
M/s INDORAMA INDIA PRIVATE LIMITED, (Formerly M/s. IRC Agrochemicals Pvt. Ltd) Room No. B-1, 16-23-45/2, Ravi Chand Enclave, Sambamurthy Nagar, Kakinada, Andhra Pradesh.Represented by its authorized signatory Mr. Ashutosh Biswal, S/o. Kishore Chandra Biswal Aged about 38 Years, R/o. Flat No - 3B, Dream Tower II, Gitanjali Park, Kalikapur Road, Kolkata, West Bengal ...Petitioner AND 1. State of Andhra Pradesh, Represented by the Principal Secretary, Department of CommercialTaxes, Secretariat, Velagapudi,
Guntur, Amaravathi - 522503 Andhra Pradesh
Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
Assistant Commissioner of State Tax, Kakinada Circle, Andhra Pradesh. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Co
The judgment continues below.
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