BharatTaxGST

Ramcharan Food Industries PVT Limited vs. Assistant Commissioner

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WP/6808/2025HC Andhra PradeshGSTCNR APHC01011725202529 April 2025Bench: R RAGHUNANDAN RAO,Y. LAKSHMANA RAO6 pages
For Petitioner: SRf KAWtHIK RAMANA PUTTAMREDDYFor Respondent: SRI PASALA PONNA RAO, DEPUTY, SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
\ vA F [3536 ] THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) . WEDNESDAY ,THE THIRTIETH DAY OF APRIL f/^ TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RA IN AND THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 6808 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 Assistant Commissioner, (ST), Kakinada Port Circle, Kakinada Division - 533 005, Andhra Pradesh Additional Commissioner(ST), Appellate Authority, Vijayawada. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, 1. 2. 3. Guntur District. Union of India, rep. by its Secretary, Ministry of Finance, Floor, Jeevan Deep Building Sansad Marg, New Delhi-110 001 Central Board of Indirect Taxes and Customs, rep. by its Principal Commissioner (GST), GST Policy Wing, Ministry of Finance, Department of Revenue, New Delhi. 4. 5. ...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 I be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the Appellate order dated 22.04.2024 issued by the 2""' Respondent for the period July, 2021 to September, 2021 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 5^^ Respondent to the relevant extent and consequently direct the 1st Respondent to process the refund applications filed for the tax period July, 2021 to September, 2021 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 6f the impugned order dated 22.04.2024 issued by the 2"*^ Respondent;" - ^ Counsel for the Petitioner: SRf KAWtHIK RAMANA PUTTAMREDDY Counsel for the Respondents to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No 4: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: SMT. SANTHI CHANDRA, STANDING - ^ COUNSEL

The Court made the following: Order

1 APHC010117252025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3536] WEDNE AY ,THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 6808/2025 Between; Ramcharan Food Industries Pvt Limited AND ...PETITIONER ...RESPONDENT(S) Assistant Commissioner and Others Counsel for the Petitioner: 1.KARTH1K RAMANA PUTTAMREDDY Counsel for the Respondent(S); 1 .GP FOR COMMERCIAL TAX

2.

The Court made the following order: (per Hon’ble Sri Justice R.Raghunandan Rao) 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, period November, 2022, by way of an application, dated This application was rejected by the respondent by an order of on the ground that government had issued for the 17.03.2023. • r rioted 25.04.2023, rejection, a^'- ^

Notification No.9 of 2022, dated 13.07.2022, restricting refund of unutilized input tax credit. with effect from 18.07.2022, on account of inverted duty issued by the Central Board of Indirect structure and that the circular i Taxes dated 10.11.2022, had on this account, could be made after and Customs Circular bearing No.181/13/2022-GST, clarified that no refund of input tax credit 18.07.2022. 2. The petitioner had approached the said order and the appellate authority against the same came to be dismissed on 22.04.2024. 3. This Court, had dealt with this i in W.P.No. 5253 of 2023 & batch, would have to be understood to after 18.07.2022 and that the after 18.07.2022. issue, in its order dated 29.01.2025 This Court had held that the said notification restrict refunds arising in relation to periods application for refund could be made before or 4. In the circumstances. this Writ Petition, following the said aside the order of rejection, dated Judgment, is disposed of by setting 25.04.2023, and the Appellate order to the 1 dated 22.04.2024, with a further direction Of the petitioner for refund, refund, if any, shall be subject restricted to input tax credit respondent to consider the claim irrespective of the date of application. However, to verification and the said refund shall be accruing to the petitioner, before 18.07.2022. 5. Accordingly, this Writ Petition i order as to costs. IS disposed of. There shall be no 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed G HELA NAIDU ASSISTANTREGISTRAR //// I SECTION OFFICER / ^ ; ; To,

1.

Assistant Commissioner, (ST), Kakinada Port Circle, Kakinada Division - 533 005, Andhra Pradesh

2.

Additional Commissioner (ST), Appellate Authority, Vijayawada.

3.

The Principal Secretary to Government, Revenue Secretariat, Velagapudi, Amaravathi, Guntur District Pradesh (BY SPECIALMESSENGER)

4.

The Secretary, Union of India, Ministry of Finance, 3^" Floor, Jeevan Deep Building Sansad belhi-110 001 (CT-II) Department. State of Andhra

5.

The Principal Commissioner (GST), Central Board of Indirect Customs, GST Policy Wing, Ministry Revenue, New Delhi. (Addressee Nos. 1,2,4&5

6.

One CC to SRI KARTHIK bAMANA Taxes and of Finance, Department of BY RPAD) PUTTAMREDDY Advocate [OPUC] - TAX, High Court of Andhra

7.

Two CCs to GP FOR COMMERCIAL Pradesh [OUT] • -

8.

One CC to SRI PASALA GENERAL OF INDIA [OPUCb

9.

One CC to SMT SANTHI CHANDRA,

10.

Three CD Copies I -b PONNARAO, DEPUTY SOLICITOR Standing Counsel [OPUC] gsg

high court c \ DATED: 30/04/2025 ORDER i WP.No.6808 of 2025 I i DISPOSING THE WRIT PETITIION

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.