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KALYAN JEWELLERS INDIA LIMITED vs. THE JOINT COMMISSIONER GST APPEALS AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Aparna Nanda Kumar
Sai Sarat Chandra
Res. Counsel
N Vivekananda

Petitioner / Applicant

KALYAN JEWELLERS INDIA LIMITED
Respondent THE JOINT COMMISSIONER GST APPEALS AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 27, 2024
Order No.

WRIT PETITION NO. 16144 / 2022

Citation

2024(9) TAXREPLY 11176
Original Order
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ORDER

ORDER The Court made the following Judgment : ( Per Hon’ble Sri Justice R. Raghunandan Rao ) The petitioner is a Public Limited Company engaged in the business of manufacturing and sale of gold, diamond, silver, platinum and articles of Jewellery. The petitioner has registered itself earlier under the Andhra Pradesh Value Added Tax Act, 2005 [for short “the APVAT Act, 2005”] and had been carrying on business in the State of Andhra Pradesh. Upon the introduction of the GST regime in the year 2017, the petitioner had migrated to the new regime and had obtained a registration vide GSTIN No.37AADCK6079K1Z0 and had been carrying on business under the said registration from 01.07.2017. 2. Even prior to the introduction of the GST regime, various States and the Central Government had been experimenting with various tax regimes, wherein taxes paid at the previous stage of manufacture or sale could be reimbursed so that the cascading effect of multiple point....

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