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SEMBCORP ENERGY INDIA LIMITED vs. THE STATE OF ANDHRA PRADESH AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
TARLADA RAJASEKHAR RAO
Pet. Counsel
Raghavan Ramabhadran
Res. Counsel
Suresh Kumar Routhu

Petitioner / Applicant

SEMBCORP ENERGY INDIA LIMITED
Respondent THE STATE OF ANDHRA PRADESH AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 26, 2022
Order No.

Writ Petition No.11194 of 2021,Writ Petition No.11198 of 2021,Writ Petition No.11206 of 2021,Writ Petition No.11263 of 2021,Writ Petition No.17275 of 2021,Writ Petition No.28836 of 2021,Writ Petition No.30292 of 2021

Citation

2022(8) TAXREPLY 6403
Original Order
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ORDER

Heard Sri Raghavan Ramabadran, learned counsel for the petitioner, learned Special Government Pleader for Commercial Tax, for respondent no.1 and Sri Suresh Kumar Routhu, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs [for short, “CBIC”] for respondent nos.2 and 3. 2. The issues involved in all the seven (7) writ petitions are one and the same. It is to be noted that W.P.Nos.11194, 11206 & 11263 of 2021 came to be filed against the order of Additional Commissioner, (GST Appeals) and W.P.Nos.11198, 17275, 28836 & 30292 of 2021 are filed against the order of Deputy Commissioner of Central Tax. 3. W.P.No.11194 of 2021, which is filed, against the order in Appeal No.GUN-GST-000-APP-001-20-21 GST, dated 30.04.2020, wherein the order rejecting refund was upheld, is taken as a lead petition for the purpose of deciding the issues involved. 4. In a nut-shell, the facts in issue, are that there was a Memorandum of Understanding ....

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