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RK INFRACORP PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
A.V. RAVINDRA BABU
Pet. Counsel
Karthik Ramana Puttamreddy
Res. Counsel
---

Petitioner / Applicant

RK INFRACORP PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 9, 2022
Order No.

W.P. No. 16262 of 2022 W.P. No. 16278 of 2022 AND W.P. No. 17958 of 2022

Citation

2022(9) TAXREPLY 6334
Original Order
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ORDER

1. Since the issue involved in these Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. W.P. No. 17958 of 2022 is taken as a lead petition in deciding the issues involved. 2. The present Writ Petition is filed assailing the Endorsement, dated 28.05.2022, issued by the Assistant Commissioner (State Tax), Kadapa-I Circle, Kadapa, rejecting the request of the Petitioner for refund along with interest, as illegal, improper and incorrect. 3. The facts, in issue, are as under: i. The Petitioner was engaged in execution of works contract having its Registered Office at Kadapa, with registration under Central Goods and Services Tax Act, 2017, [‘CGST Act’], and State Goods and Services Tax Act, 2017, [‘SGST Act’], with effect from 01.07.2017. ii. It is said that, the Petitioner availed Input Tax Credit and adjusted the same against an output liability in its monthly returns. It is further stated that, i....

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