M/S Indorama INDIA Private Limited (Formerly M/S. Ircagrochemicals PVT. LTD) vs. State Of Andhra Pradesh
Held
The High Court disposed of the writ petitions, directing the petitioners to approach the Goods and Services Tax Appellate Tribunal by way of second appeal under Section 112 of the GST Act, 2017, within eight weeks. Any interim directions granted were continued for twelve weeks.
Facts
The petitioner filed multiple writ petitions challenging orders rejecting their refund claims for various tax periods, which were denied on the ground of absence of an 'inverted duty structure'. They sought a writ of mandamus to declare these rejection orders void, illegal, and unsustainable.
Key Issues
The key legal issue was whether the High Court should exercise its writ jurisdiction to quash orders rejecting refund claims based on an 'inverted duty structure' or direct the petitioner to avail the statutory appellate remedy.
Sections Cited
Section 112 of GST Act, 2017
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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