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A.G. EXPORTS vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

AHSANUDDIN AMANULLAH
RAVI NATH TILHARI
Pet. Counsel
K. A. S. V. Prasad
Res. Counsel
Y. N. Vivekananda
Suresh Kumar Routhu
N. Harinath

Petitioner / Applicant

A.G. EXPORTS
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 8, 2022
Order No.

WRIT PETITION No.3049 OF 2022

Citation

2022(2) TAXREPLY 5389
Original Order
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ORDER

Heard Mr. K. A. S. V. Prasad, learned counsel for the petitioner; Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents no.1 and 2; Mr. Suresh Kumar Routhu, learned Senior Standing Counsel for the respondent no.4 and Mr. N. Harinath, learned Assistant Solicitor General for the respondent no.3. 2. The petitioner has moved the Court, for the following relief: “….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 Proceedings of the 1st respondent in form GST RFD-06 dated 22.10.2021 (Annexure P-1) in rejection of Refund claim for the Tax period April-2018 February-2019 filed on 12.04.2021(Annexure P-2) relying on the “relevant date” prescribed at explanation (2)(e) of Sec 54 of the Central Goods and Service Tax Act 2017, after issuance of the Show cause Notice in Form RFD08 dated 21.09.2021 (Annexure P-3) without conside....

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