M/S. Krishak Bharati Co-Operative LTD. vs. The State Of Andhra Pradesh
Held
The Court noted that the GST Appellate Tribunal has since been constituted. The petitioners sought to withdraw their writ petitions to file appeals before the Tribunal.
Facts
The petitioners had filed appeals against orders dismissing their refund applications, which were also dismissed. They then filed writ petitions before the High Court as the GST Appellate Tribunal was not yet constituted.
Key Issues
Whether the High Court should entertain writ petitions when a statutory appellate remedy is available and the appellate authority has been constituted.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
1
APHC010601792023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3524] THURSDAY,THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOS. 31060, 5737, 5739, 5740, 5883, 6752, 25803,
31070 of 2023, 32877, 32880, 36052, 36575,
40334, 40335 of 2022, 12469, 12471, 24282,
24288, 24297, 24300 & 24301 of 2024 W.P.No.31060 of 2023 Between:
KRISHAK BHARATI CO OPERATIVE LTD, D. NO. 54-20-4/3, PLOT NO.
STREET
CROSS ROAD, GURUNANAK NAGAR, VIJAYAWADA - 520008. REP. BY ITS STATE MARKETING MANAGER MR./MRS. VENKATESWARA RAO KONGARA
...PETITIONER AND 1. THE ADDITIONAL COMISSIONER, APPELLATE AUTHORITY, OFFICE OF APPELLATE AUTHORITY (ST), D.NO. 40-5-19-9B, BACK OF NVKR TOWERS, MOGULRAJPURAM, VIJAYAWADA-520010
THE ASSISTANT COMMISSIONER ST, AUTONAGAR CIRCLE, VIJAYAWADA-LL DIVISION, VIJAYAWADA
THE COMMISSIONNER OF STATE TAX, D. NO.5-59, BANDAR ROAD, SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH 52115
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