BharatTaxGST

Veekesy Slippers INDIA Private Limited vs. The State Of Andhra Pradesh

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WP/10032/2019HC Andhra PradeshGSTCNR APHC01022677201911 March 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR6 pages
For Petitioner: SRI SINGAM SRINIVASA RAOFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE ^ PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO_ AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10032 OF 2019 ^ Between: M/s. Veekesy Slippers India Private Limited Vijayawada, Rep. by its Director, Sri V. Rafeeque, S/o. V. Muhammed Kutty R.SNo.269/2, Nunna, ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT-II) Department, A.P. Secretariat, Velagapudi, Amaravati, Guntur District. 2. Assistant Commercial (ST), Seetarampuram Circle, Vijayawada ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue of Mandamus or any other appropriate writ or order or direction declaring the action of the 2 may nd respondent in not permitting the petitioner to file manual application for refund of unutilized input tax credit a mentioned in_^ction 54 (3) of the GST Act, 2017 as illegal, arbitrary, contrary to the provisions of the GST Act and in violation of the principles of natural justice and consequently direct the 2 nd respondent to allow the filing of manual refund applications for the months July, 2017 till July 2018, amounting to Rs. 1,21,34,501/- to accordance with Circullar 94/2019, dated 28th March, 2019 and process the same as per the provisions of GST Law. , p l- f;- lA NO: 1 OF 2019 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 direct the 2"'^ respondent to consider the representations of the petitioner Dt. 30-5-2019 and accept the manual application for refund of unutilized input tax credit pending disposal of the writ petition. _ ¥ ■■ Counsel for the Petitioner: SRI SINGAM SRINIVASA RAO Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

% APHC010226772019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) »' [3529] WEDNE AY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10032/2019 Between: ...PETITIONER Veekesy Slippers India Private Limited AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.SINGAM SRINIVASA RAO Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX (AP) The Court made the following Order: (per Hon’ble Sn Justice R. Raghunandan Rao) The petitioner herein, who was registered as a registered person, under the provisions of the Goods and Services Act, 2007, became entitle to refund of input tax credit for the tax period from July, 2017 to July, 2018, to an extent of Rs.1,21,34,501/-. The petitioner sought refund of this amount by uploading necessary forms on the GST portal. However, the assessing officer pointed out certain deficiencies in the forms, which had been uploaded. The petitioner sought to fill the deficiencies by uploading additional documents.

Unfortunately, these documents could not be uploaded and the petitioner sought to present the said documents manually before the assessing officer. Upon such production, the assessing officer refused to receive the same contending that all the documents would have to be uploaded on the portal and cannot be received physically.

2.

Aggrieved by the same, the petitioner has approached this Court by way of the present Writ Petition. Sri Singam Srinivasa Rao, learned counsel for the petitioner, would submit that, a Division Bench of this Court, in a similar situation, by Judgment dated 01.05.2024, in W.P.No.14108 of 2020 had permitted the dealer in that case to obtain refund by filing applications and requisite documents manually.

3.4.

Following the same, this Writ Petition is disposed of with the following directions:- Considering the aforesaid, but without entering into the merits of the claim of the petitioner for refund either way, we dispose of the writ petition finally by providing that the petitioner shall be at liberty to file an application for refund completing the requisite documents making good the deficiency pointed in the deficiency memo, manually, within a period of two (02) weeks along with the copy of this order before the Competent Authority. If any such application is filed or/and deficiency is removed, manually, the petitioner’s claim for refund shall be considered and appropriate decision would be taken as 3 in accordance with law by the competent authority within a further period of six (06) weeks. It is made clear that the claim would not be rejected on the ground that the same is made manually. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. M.RAMESH BABU DEPUTY REGISTER //// s^erroN officer To,

1.

The Principal Secretary, Revenue (CT-II) Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati, Guntur District^

2.

The Assistant Commercial (ST), Seetarampuram Circle, Vijayawada

3.

One CC to Sri Singam Srinivasa Rao, Advocate [OPUC]^

4.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]

5.

Three CD Copies. ssb

HIGH COURT DATED:12/03/2025 ORDER WP.No.10032 of 2019 & fc 2 5 MAR 2025 ★Current Section . DISPOSING OF THE W.P. WITHOUT COSTS

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.