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 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), GST POLICY WING, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI. ...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.6798 of 2025 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 1stRespondent 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 IA 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 1stRespondent, pending disposal of the Writ Petition as 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 3 RRR, J & JS, J W.P.No.6798 of 2025 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 1st 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 1st respondent to consider the claim of the petitioner for refund, irrespective of the date of application. However, 4 RRR, J & JS, J W.P.No.6798 of 2025 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 no order as to costs. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ____________________ SUMATHI JAGADAM, J Date: 09.07.2025 MJA 5 RRR, J & JS, J W.P.No.6798 of 2025 300 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 6798 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 09.07.2025 MJA