Judgment
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:
1. 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 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased tomay be pleased to issue a Writ, Order or Direction more particularly
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in the nature of a Writ of Mandamus declaring the impugned order bearing Order No..ZH3701220D21786 dated 12-01-2022 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure for the tax period August, 2019as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass such WRIT PETITION NO: 24057 OF 2021 Between:
1. M/s Indorama India Private Limited, (Formerly M/s. IRCAgrochemicals 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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased toto issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No..ZH370621OD86623 dated 14-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure'
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for the tax period September, 2019 as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass WRIT PETITION NO: 24065 OF 2021 Between:
1. M/s Indorama India Private Limited, (Formerly M/s. IRCAgrochemicals 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, Rio.
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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner, (ST) and Appellate Authority (ST), Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased topleased to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No.ZH3706210D49103 dated 07-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period September, 2018as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass
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WRIT PETITION NO: 24116 OF 2021 Between:
1. M/s Indorama India Private Limited, (Formerly M/s. IRCAgrochemicals 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, Kai ikapur Road, Kolkata, West Bengal ...Petitioner AND 1. State of Andhra Pradesh, Represented by the Principal Secretary, Department of Commercial Taxes, Secretariat, Velagapudi, Guntur, Arnaravathi -522503 Andhra Pradesh 2. Joint Commissioner, (ST) and Appellate Authority (ST), Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased topleased to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No. ZH3706210D30177 dated 16-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of inverted duty structure for the tax period June, 2020 as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass
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WRIT PETITION NO: 24175 OF 2021 Between:
1. M/s lndorama India Private Limited, (Formerly M/s. IRCAgrochemicals 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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased topleased to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No..ZH3706210D50615 dated 08-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period October, 2018as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass
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WRIT PETITION NO: 24533 OF 2021 Between:
1. M/s Indorama India Private Limited, (Formerly M/s. IRCAgrochemicals Pvt.
Ltd) Room No. B-1, 16-23-4,2, 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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased topleased to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No.ZH3706210D70848 dated 03-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period July, 2018 as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass
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WRIT PETITION NO: 24538 OF 2021 Between:
1. M/s Indorama India Private Limited, (Formerly M/s. IRCAgrochemicals 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. KishofiChandra Biswal Aged about 38 Years, Rio. 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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased topleased to issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No. ZH3706210D35642 dated 10-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period July, 2019 as being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass
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WRIT PETITION NO: 24542 OF 2021 Between:
1. M/s Indorama India Private Limited (Formerly M/s. IRCAgrochemicals Pvt.
Ltd), Room No. B-1, 16-23-45/2, Ravi Chand Enclave, Sambarnurthy 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 Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi - 522503 Andhra Pradesh 2. Joint Commissioner ST and Appellate Authority ST, Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased toto issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No.. ZH3706210D80559 dated 10-06-202J. rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period June, 2019 as being void, illegal, arbitrary and unsustainable and consequently set aside the same
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WRIT PETITION NO: 24575 OF 2021 Between:
1. lndorama India Private Limited, ( Formerly M/s. IRCAgrochemicals 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 - 1I, Gitanjali Park, Kalikapur Road, Kolkata, West Bengal ...Petitioner AND 1. State of Andhra Pradesh, Represented by the Principal Secretary, Department of Commercial Taxes, Secretariat, Velagapudi, Guntur, Amaravathi 522503 Andhra Pradesh 2. Joint Commissioner, (ST) and Appellate Authority (ST), Commercial Taxes Department, Vijayawada.
3. 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 Court may be pleased toto issue a Writ, Order or Direction more particularly in the nature of a Writ of Mandamus declaring the impugned order bearing Order No.-ZH3706210D24807 dated 14-06-2021 rejecting the refund claim of the Petitioner on the ground of absence of a situation of 'inverted duty structure' for the tax period August, 2019 us being void, illegal, arbitrary and unsustainable and consequently set aside the same and pass Counsel for the Petitioner: VIVEK CHANDRA SEKHAR S Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos: 14348 of 2022 and 24057, 24065, 24116, 24175, 24533, 24538, 24542 & 24575 of 2021
COMMON ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
The issue involved in these writ petitions is similar. Therefore, with the consent of both sides, the same are being disposed of, by way of this common order.
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Heard Mr. Challa Viswanath, learned counsel appearing for the petitioners and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the respondents.
3.
Learned counsel for the petitioners submits that these writ petitions may be disposed of in terms of order dated 16.06.2026 passed in W.P.No.28062 of 2026 & batch.
4.
Considering the submissions made and perusing the order dated 16.06.2026, the writ petitions are disposed of, leaving it open to the petitioners to approach the Tribunal by way of second appeal under Section 112 of GST Act, 2017.
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However, as a measure of protection for the petitioners, a time period of eight (08) weeks is given to the petitioners, from today, to approach the Tribunal, under Section 112 of the GST Act, 2017. Further, the interim
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directions, granted, if any, in the writ petitions, shall continue for a period of twelve (12) weeks.
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It is also directed that the Registry shall return the original orders of assessment or the appellate orders that may have been filed along with the present writ petitions.
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There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
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10 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos.14348 of 2022 and 24057, 24065, 24116, 24175, 24533, 24538, 24542 & 24575 of 2021
Dt. 10.08.2026
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