APHC010195912023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10095/2023 Between: 1. ANJANI EXPORTS, FLAT NO. G3- BR GARDENS, OPP. OPS HIGH SCHOOL, MANGAMOOR ROAD, ONGOLE, PRAKASAM DT., A.P. REP BY ITS PROPRIETOR, MR CHALLA SRINIVAS RAO ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, TAX, ONGOLE- II CIRCLE-ONGOLE, PRAKASAM DT. 2. THE JOINT COMMISSIONER OF STATE TAX, NELLORE DIVISION - NELLORE, SPSR DISTRICT. 3. THE CHIEF COMMISSIONER OF STATE TAXES, GOVERNMENT OF ANDHRA PRADESH EDUPUGALLU- VIJAYAWADA 4. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 5. UNION OF INDIA, REP. BY ITS PRINCIPAL SECRETARY MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG- NEW DELHI-110001. ...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 & TCDS, J W.P.No.10095 of 2023 pleased topleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Refund rejection Proceedings of the 1st respondent, in form GST RFD-06 dated 06.10.2022 (Annexure P-1) in considering the Refund claim of ITC on account of Export of goods without payment of Integrated tax for the Tax period January-2021 to March-2021 filed in Form RFD-01 dt.21.05.2021(Annexure P-2) without considering the letter of objections in Form RFD-09 dt 20.10.2021 (Annexure P-3) filed by the petitioner, in reply to the Show cause Notice in Form RFD-08 dated 30.09.2021 (Annexure P-4) and without opportunity of personal hearing as arbitrary, against to the principles of natural justice and contrary to the Rule 92(3) R/w sub section (5) and (7) of Sec 54(3) (i) of the A.P. State Goods and Service Tax/ Central Goods and Service Tax Act 2017, (herein after referred to as 'the Act') Hence, the proceedings of the 1St respondent is liable to be set aside 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 grant stay of all further proceedings, pursuant to that the demand of erroneous refund determined U/r 142(5) R/w Sec 73 of the Act in form DRC-07 Dt 18/04/2023, consequent to the impugned proceedings in Form RFD-06 dt 06.10.2022, pending disposal of the above writ petition, as otherwise, the petitioner would be put to severe loss and hardship. Counsel for the Petitioner: 1. K ADI SIVA VARA PRASAD Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.10095 of 2023 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is in the business of export of granite blocks, had exported certain granite blocks during the period January 2020 to March 2021. Thereafter, the petitioner moved an application, dated 21.05.2025, for refund of a sum of Rs.18,23,777/-, on the ground that the Income Tax Credit relating to the goods exported during the aforesaid period would have to be refunded to the petitioner. 2. It appears that, initially, a provisional order and refund for a sum of Rs.15,50,210.45/- was ordered. Subsequently, the 1st respondent appears to have issued a show-cause notice, dated 30.09.2021, calling upon the petitioner to show-cause why the application for refund should not be rejected. The petitioner had filed a reply to this show-cause notice on 20.10.2021. 3. The 1st respondent, after referring to the said show-cause notice and the objections filed by the petitioner, had passed an order, dated 06.10.2022, granting refund of Rs.3,10,830/-, while rejecting the application of the petitioner for grant of the remaining money. 4. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 5. Though various grounds have been raised in the Writ Petition, regarding the manner in which the application of the petitioner has been 4 RRR, J & TCDS, J W.P.No.10095 of 2023 considered, this Court does not propose to go into the aforesaid grounds, as the present Writ Petition would have to be allowed on the ground of violation of principles of natural justice. 6. A perusal of the impugned order would show that the 1st respondent, except mentioning the objections filed by the petitioner, had not gone into all the said objections nor considered any of the said objections in the impugned order of rejection. Non-consideration of such objections would clearly amount to violation of principles of natural justice requiring this Court to set aside the impugned order. 7. Accordingly, the Writ Petition is allowed, setting aside the impugned order, dated 06.10.2022, and remanding the matter back to the 1st respondent to pass necessary orders in accordance with law, after giving an opportunity of hearing to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 21.01.2026 MJA 5 RRR, J & TCDS, J W.P.No.10095 of 2023 177 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 10095/2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 21.01.2026 MJA