Cause title — parties, addresses and appearances
t
APHC010117242025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE NINTH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HON’BLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 6798 OF 2025
Between;
M/s. Ramcharan Food Industries Pvt. Limited, rep. by its Director, Mr. Rajeev
Agarwal,
#Revenue
Block-43,
40-1-102/24,
North
Side,
Near
Diary Farm
Centre, Kakinada,
East Godavari, Andhra Pradesh - 533003.
...Petitioner
AND
1. Assistant Commissioner (ST), Kakinada Circle, Kakinada Division
- 533
005, Andhra Pradesh
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue
(CT-II)
Department,
Secretariat,
Velagapudi,
Amaravathi,
Guntur District.
3. Union of India,
rep. by
its Secretary,
Ministry of Finance,3
rd
Floor,
Jeevan Deep Building, Sansad Marg, New Delhi-110 001.
4. Central Board
of
Indirect Taxes and Customs,
rep.
by
its
Principal
Commissioner (GST), GST Policy Wing, Ministry of Finance, Department
of Revenue, New Delhi.
...Respondents
T'-
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 to issue a Writ of Mandamus or any other appropriate writ or order or
dirediJn setting aside the refund rejection order dated
16.04.2024
in Form
RFD-06 for the period October, 2021 to March, 2022 as being void on account
of lack of DIN reference, covered by the judgement of this Hon’ble Court in W.P
no.5253/2023 which struck down Circular dated 10.11.2022 issued by the 4th
Respondent to the relevant extent and consequently direct the IstRespondent
to process the refund applications filed for the tax period October, 2021
to
March, 2022 without reference to the Notification No.9 of 2022 under Circular
NO.181/13/2022-GST
dated
10.11.2022
and
grant
refunds
as
per
the
applications within a time-frame, along with the applicable interest.
lA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased to
suspend the operation of the impugned order dated 16.04.2024 issued by the
1®* Respondent,
pending
disposal
of the Writ
Petition
as
otherwise
the
Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY
Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX
Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY
SOLICITOR GENERAL OF INDIA)
Counsel for the Respondent No.4: MS. SANTHI CHANDRA (SC FOR CBIC) ^
The Court made the following order:
/
.tr
.
APHC010117242025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3541]
WEDNESDAY, THE NINTH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
I
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 6798/2025
Between:
1.RAMCHARAN
FOOD
INDUSTRIES
PVT
LIMITED,
REP.
BY
ITS
DIRECTOR, MR. RAJEEV AGARWAL,
REVENUE BLOCK-43, 40-1-
102/24, NORTH
SIDE, NEAR DIARY FARM CENTRE, KAKINADA,
EAST GODAVARI, ANDHRA PRADESH - 533003.
...PETITIONER
AND
1.ASSISTANT COMMISSIONERST, KAKINADA CIRCLE,
KAKINADA
DIVISION - 533 005, ANDHRA PRADESH
2. STATE
OF
ANDHRA
PRADESH,
REP.
BY
ITS
PRINCIPAL
SECRETARY TO GOVERNMENT,
REVENUE (CT-II) DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
3.UNION
OF
INDIA,
REP.
BY
ITS SECRETARY,
MINISTRY OF
FINANCE,3 RD FIOOR, JEEVAN DEEP BUILDING, SANSAD MARG,
NEW DELHI-110 001.
4.CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY
ITS
PRINCIPAL
COMMISSIONER
(GST)
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI.
GST
POLICY
WING,
...RESPONDENT(S):
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
2
RRR, J & JS, J
W.P.No.6798of2025
pleased topleased to issue a Writ of Mandamus or any other appropriate writ
or order or direction setting aside the refund rejection order dated 16.04.2024
in Form
RFD-06 for the period October. 2021 to March, 2022 as being void
on account of lack of DIN reference, covered by the judgement of this Honble
Court in W.P
no.5253/2023 which struck down Circular dated
10.11.2022
issued by the 4th
Respondent to the relevant extent and consequently direct
the IstRespondent
to process the refund applications filed for the tax period
October, 2021 to
March, 2022 without reference to the Notification No.9 of
2022
under
Circular
NO.181/13/2022-GST dated
10.11.2022
and
grant
refunds as per the applications within a time-frame, along with the applicable
interest and pass
lA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased
pleased to
suspend the operation of the impugned order dated 16.04.2024
issued by the
IstRespondent,
pending disposal of the
Writ
Petition
otherwise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner:
1.KARTHIK RAMANA PUTTAMREDDY
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX
as
RRR, J &JS,J
W.P.No.6798of2025
The Court made the following order: The petitioner herein, who is dealing with edible oils, had applied for refund of unreleased input tax credit, on account of the inverted duty structure, for the period October, 2021 to March, 2022, by way of an application, dated 17.07.2022. This application was rejected by the 1®* respondent by an order of rejection, dated 16.04.2024, on the ground that government had issued Notification No.9 of 2022, dated 13.07.2022, with effect from 18.07.2022, restricting refund of unutilized input tax credit, on account of inverted duty structure and that the circular issued by the Central Board of Indirect Taxes and Customs Circular, bearing No.181/13/2022-GST, dated 10.11.2022, had clarified that no refund of input tax credit, on this account, could be made after 18.07.2022. 2. This Court had dealt with this issue, in its order, dated 29.01.2025, in W.P.No. 5253 of 2023 & batch. This Court had held that the said notification would have to be understood to restrict refunds arising in relation to periods after 18.07.2022 and that the application for refund could be made before or after 18.07.2022. 3. In the circumstances, this Writ Petition, following the said Judgment, is disposed of by setting aside the order of rejection, dated 16.04.2024, with a further direction to the 1®’ respondent to consider the claim of the petitioner for refund, irrespective of the date of application. However,
RRR, J&JS,J W.P.No.6798of2025 refund, if any, shall be subject to verification and the said refund shall be restricted to input tax credit accruing to the petitioner, before 18.07.2022. 4. Accordingly, this Writ Petition is disposed of. There shall be order as to costs. There shall be no order as to costs. no As a sequel, pending miscellaneous applications, if any, shall stand closed. J SAROJA ASSISTANT REGISTRAR //// pr SECTION OFFICER To.
1.The Assistant Commissioner (ST), Kakinada 533 005, Andhra Pradesh Circle, Kakinada Division -
2.The Principal Secretary to Government - Revenue (CT-II) Department, ecretariat, Velagapudi, Amaravathi, Guntur District.
3.The Secretary, Union of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. The Principal Commissioner (GST), Central Customs, GST Policy Wing, Ministry Revenue, New Delhi. Board of Indirect Taxes and of Finance, Department of 5. One CC to Sri Karthik Ramana Puttamreddy, Advocate [OPUC] ^ A'ldfra Pradesh
7.One CC to Sri Pasala Ponna Rao, Court of Andhra Pradesh. [OPUC]
8.One CC to Ms. Santhi Chandra
9.Two CD Copies Deputy Solicitor General of India, High (SC for CBIC), Advocate [OPUC] TF
HIGH COURT DATED:09/07/2025 ORDER WP NO. 6798 OF 2025 <9 -o »Vc„' . X""ew ’} e,^ n disposing of the W.P., WITHOUT COSTS
