IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K.MANMADHA RAO WRIT PETITION NO: 21258 OF 2024 Between: M/s. Naga Sal Oils Private Limited, Through its Authorized Representative Miriyala Nara Hari Rao, S/o.Late Venkateswarlu, Aged 71 years. Having Office at Shop No.2-15-233, Kota Bazar, Sattenapalli Road, Narasaraopet, Palnadu District-522601. ...PETITIONER AND 1. The Union of India, Through the Revenue Secretary Ministry of Finance Department of Revenue, North Block, New Delhi-110 001. 2. The State of Andhra Pradesh, Through its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amarayathi, Guntur District. 3. The Additional Commissioner (GST Appeals), O/o. The Commissioner of Central Tax and Customs (Appeals) D. No. 55-17-3, C-14, 2"^^ Floor. Industrial Estate, Autonagar, Vijayawada-520007. 4. The Assistant Commissioner of Service Tax, Narasaraopet Circle, Narasaraopet, Guntur-2 Division. ...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 be pleased to issue a WRIT OF CERTIORARI or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners case and, after going into the validity and legality of the GST provisions, set aside and quash the Impugned Order in Appeal No. GST/GNT-2/136/2023-24 dated 27.05.2024 and the Refund Rejection Order No. ZD371123006507P dated 14.11.2023 illegal, arbitrary, violative of principles of natural justice and violative of Article 14 of the Constitution of India and contrary to Section 54(3)(ii) of COST Act and consequently to direct the Respondents to sanction entire refund claim with interest to the Petitioner because the Petitioner is eligible for refund under the provisions of Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. lA NO: 2 OF 2024 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 may be pleased to direct the Respondents to sanction the entire refund claim with interest to the Petitioner in pursuant to Refund application No.ZD3710230023980. as Counsel for the Petitioner: SRI SHAIK SHAHEDAZ Counsel for the Respondent No.1: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4: GP FOR COMMERCIAL TAX The Court made the following: ORDER 0 APHC010371562024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 21258/2024 Between: ...PETITIONER Naga Sai Oils Private Limited AND ...RESPONDENT(S) The Union Of India and Others Counsel for the Petitioner: 1.SHAIKSHAHEDAZ Counsel for the Respondent(S): 1.... 2.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The learned counsel for the petitioner and the learned Government Pleader for Commercial Tax admit that the issues raised in the present Writ Petition are covered by the Judgment of the Division Bench of this Court, dated 29.01.2025, in W.P.No.5253 of 2023 & batch. W.P.No.21258 of 2024 Following the said Judgment, the impugned order of rejection of refund, dated 14.11.2023, passed by the 4*'" respondent is set aside and the respondents are required to re-consider the application for refund, in terms of Section 34 of the Central Goods & Services Tax Act, 2017 and without relying upon the clarification issued under Circular No.181/13/2022-GST, dated 10.11.2022. The said exercise shall be completed within a period of six (06) weeks from the date of receipt of this order. 2. 3. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- K. TATA RAO DEPUTY REGISTRAR //TRUE COPY// To SECTION OFFICER 1. The Revenue Secretary, Union of India, Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001. 2. The Principal Secretary to Government Revenue (CT-II) Department, State of Andhra Pradesh Secretariat, Velagapudi, Amarayathi, Guntur District. 3. The Additional Commissioner (GST Appeals), O/o. The Commissioner of Central Tax and Customs (Appeals) D. No. 55-17-3, C-14, 2 Industrial Estate, Autonagar, Vijayawada-520007. 4. The Assistant Commissioner of Service Tax, Narasaraopet Circle, Narasaraopet, Guntur-2 Division. 5. One CC to Sri Shaik Shahedaz, Advocate [OPUC] 6. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC] 7. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 8. Three CD Copies. nd Floor. gi HIGH COURT DATED:05/03/2025 t 27 MAR 2025 ^ . Current aecuon ^ ORDER Si WP.No.21258 of 2024 ALLOWING THE WRIT PETITION WITHOUT COSTS