M/S. Sree Lakshmi Venkata Ramana Steel Corporation vs. Union Of INDIA
Held
The High Court declined to rule on the refund claim's maintainability or entitlement due to the pending appeal against the fresh assessment order. It directed the petitioner to pursue the appeal expeditiously and granted liberty to seek a refund subject to the appeal's outcome.
Facts
The petitioner's initial GST assessment order was set aside by the High Court, but an amount of Rs. 1,16,89,769/- had already been recovered. The petitioner sought a refund, which was rejected by the authorities. Subsequently, a fresh assessment order was issued, raising a demand of Rs. 1.3 crores, against which the petitioner filed an appeal that is currently pending.
Key Issues
Whether the respondents could retain the recovered amount after the initial assessment order was quashed, and whether the petitioner was entitled to a refund with interest, especially when a fresh assessment and appeal were pending.
Sections Cited
Section 64, Section 74(9), Section 56, Section 107(13), Rule 89(1), Rule 92(3), Rule 142(1-A)
AI-generated summary — verify with the full judgment below
NJSJ & TCDS, J WP_21369_2025 1
Date of reserved for orders : Date of pronouncement : .07.2026 Date of uploading : .07.2026 APHC010406572025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.21369/2025 Between:
M/S. SREE LAKSHMI VENKATA RAMANA STEEL CORPORATION,, A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER SRI KOTA SRINIVAS, S/O KOTA SAMBASIVA RAO, AGED ABOUT 58 YEARS, HAVING ITS PRINCIPAL PLACE OF BUSINESS AT PLOT NO. 185, IRON COMPLEX, BHAVANIPURAM, VIJAYAWADA - 520012, KRISHNA DISTRICT, ANDHRA PRADESH, BEARING GSTIN 37ADAFS5154L1ZR.
SRI KOTA SRINIVAS,, S/O KOTA SAMBASIVA RAO, AGED ABOUT 58 YEARS, RESIDING AT 76-6-19/1, BHAGAT SINGH STREET, SWATHI THEATRE ROAD, BHAVANIPURAM, VIJAYAWADA (URBAN), VIDYADHARAPURAM, KRISHNA DISTRICT, ANDHRA PRADESH - 520 012. ...PETITIONER(S) AND 1. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. NJSJ & TCDS
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