1 APHC010406462023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21170/2023 Between: 1. M/S MADHAVI ENGINEERING CONSTRUCTIONS, D.NO.7-270, 3RD LANE, SUJATHA NAGAR, ONGOLE - 523 002, PRAKASAM DISTRICT, ANDHRA PRADESH, REPRESENTED BY ITS MANAGING PARTNER, SRI. KALLURI AJAY KUMAR GHOSH. ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, ONGOLE II CIRCLE, ONGOLE 2. DEPUTY ASSISTANT COMMISSIONER STATE TAX, ONGOLE II CIRCLE, ONGOLE 3. JOINT COMMISSIONER ST, NELLORE DIVISION, NELLORE. 4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY, REVENUE (CT) DEPARTMENT, A.P.SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT ...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 pleased topleased the petitioner prays that this Hon'ble Court may be pleased to issue a Writ or order or direction particularly one in the nature of Writ of 2 Mandamus directing the first respondent to refund an amount of Rs.11,13,894/- arising in terms of Application for Refund in Form GST RFD - 01, dated 19.11.2020, filed by the petitioner for the tax period 2017-18 and 2018-19, arising in pursuance of the Intimation of Conclusion of Proceedings to Taxable Person in Form GST DRC - 05, in A.O.No.ZH3711200D70893, dated 06.11.2020, passed by the second respondent for the tax period 2017- 18 to 2018-19, together interest under Section 56 of the CGST Act, 2017, forthwith from 18.01.2021 till the date of payment, and and to pass IA NO: 1 OF 2023 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 pending disposal of the Writ Petition permit the petitioner to adjust the refund amount of Rs.11,13,894/- arising in pursuance of the Intimation of Conclusion of Proceedings to Taxable Person in Form GST DRC - 05, in A.O.No.ZH3711200D70893, dated 06.11.2020, passed by the second respondent for the tax period 2017-18 to 2018-19, towards tax payable by the petitioner from August, 2023 onwards, or to pass IA NO: 1 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 Pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered person under the GST Act. The 2nd respondent had passed an order of assessment, dated 06.11.2020, for the tax period 2017-18 and 2018-19. As a result, an amount of Rs.11,13,894/- had to be refunded to the petitioner. Thereupon, the petitioner had filed an application for refund, had came to be rejected. The petitioner again filed another application for refund, had also came to be rejected. Thereafter, the petitioner filed a third application, for refund of tax, which also came to be rejected. In all these proceedings of rejection, it was specifically stated that the petitioner would be entitled to file a fresh application, for refund, after rectifying the defects pointed out in the orders of rejection. 2. The petitioner being aggrieved by these orders of rejection had approached this Court, by way of the present Writ Petition. 3. The respondents have filed their counter affidavit in which it was stated that the application from the petitioner came to be rejected on account of the deficiencies in the application and the material attached to the said application. Apart from this, the respondents also took the ground that the order of assessment, on the basis of which a refund was being sought, was being subjected to revision, by the 3rd respondent. 4. The learned counsel for the petitioner submitted that the order of assessment had been subjected to revision and an order of revision, dated 4 01.08.2024, came to be passed. However, this order of revision was challenged before this Court, by way of W.P.No.23378 of 2024, and the same came to be set aside by judgment, dated 29.10.2025. 5. The learned counsel for the petitioner would contend that the orders of rejection were passed only for the purposes of delaying refund of the amounts due to the petitioner that there are no cogent reasons or grounds for the said orders of rejection have been passed. 6. The learned Government Pleader for Commercial Taxes would, on the other hand, contend that there is a prescribed format for application of refund, and certain documents are required to be filed along with such applications to enable the appropriate authority, to ascertain the genuineness of the refund application as well as the maintainability of such an application. He would submit that in the absence of such documents, no refund can be ordered nor paid by the tax authorities. 7. This Court does not propose to go into the questions of whether the necessary documents have been attached to the application for refund, or not, by the petitioner. 8. As the only issue that remains for consideration is whether the petitioner is attaching all the necessary documents to the application for refund, it would be appropriate to dispose of this Writ Petition giving liberty to the petitioner to file a fresh application for refund along with necessary documents. Upon such application being filed, the 1st respondent shall verify the application and either take steps for refunding the aforesaid amount of tax 5 or in the event of any defects, set out the said defects or documents required for processing the application, within a period of one week, after receipt of the said application. There upon, the petitioner, would be at liberty to make good the deficit and obtain refund of the aforesaid tax. 9. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________________ R. RAGHUNANDAN RAO, J ____________________ T.C.D. SEKHAR, J RJS 6 44 THE HON’ABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 21170/2023 (per Hon’ble Sri Justice R Raghunandan Rao) 10.12.2025 RJS