Dismissed¶49

M/S. Krishak Bharati Co-Operative Ltd., v. the State of Andhra Pradesh

Andhra Pradesh HC17 Dec 2025WP/5883/2023

Case brief

AI extract

What is this about?

Withdrawal of GST refund writ petitions with liberty to file statutory appeals before the newly constituted GST Appellate Tribunal; Section 112 Andhra Pradesh Goods and Services Tax Act, 2017; Form GST-APL-04 final refund rejection order 25.09.2023 (December 2020 period); Article 226 mandamus for refund of Rs. 5,92,51,457; batch of 21 writ petitions (2022–2024) before Andhra Pradesh High Court at Amaravati; dismissed as withdrawn, no costs; miscellaneous petitions closed; Government Pleader for Commercial Taxes no objection; order dated 18.12.2025.

What did the court decide?

Withdrawal permitted; liberty to file appeals before the Goods and Services Tax Appellate Tribunal as prayed for; no order as to costs. ¶49

M/S. Krishak Bharati Co-Operative Ltd., Vs the… — GST and Indirect Tax | Andhra Pradesh HC (2025)

[3524]

APHC010601792023

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

¶5

THURSDAY,THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI

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THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

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WRIT PETITION NOS. 31060, 5737, 5739, 5740, 5883, 6752, 25803,

¶10

31070 of 2023, 32877, 32880, 36052, 36575, 40334, 40335 of 2022, 12469, 12471, 24282, 24288, 24297, 24300 & 24301 of 2024

¶11

W.P.No.31060 of 2023

¶12

Between:

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KRISHAK BHARATI CO OPERATIVE LTD, D. NO. 54-20-4/3, PLOT NO. 40. STREET CROSS ROAD, GURUNANAK NAGAR, VIJAYAWADA - 520008. REP. BY ITS STATE MARKETING MANAGER MR./MRS. VENKATESWARA RAO KONGARA

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...PETITIONER

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AND

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THE ADDITIONAL COMISSIONER, APPELLATE AUTHORITY, OFFICE OF APPELLATE AUTHORITY (ST), D.NO. 40-5-19-9B, BACK OF NVKR TOWERS, MOGULRAJPURAM, VIJAYAWADA-520010

¶17

THE ASSISTANT COMMISSIONER ST, AUTONAGAR CIRCLE, VIJAYAWADA-LL DIVISION, VIJAYAWADA

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THE COMMISSIONNER OF STATE TAX, D. NO.5-59, BANDAR ROAD, SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH 521151

¶19

THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT

¶20

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BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

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...RESPONDENT(S):

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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 pleased toPleased to issue a Writ, Order or direction particularly in the nature WRIT OF MANDAMUS one a) setting aside the Impugned Final Refund Rejection Order in Form GST-APL-04 dated 25.09.2023 for the period December 2020 b) directing the Respondents to refund Rs.5,92,51,457/- in full with applicable interest and c) pass

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IA NO: 1 OF 2024

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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 may be pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass

¶26

IA NO: 2 OF 2024

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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 may be pleased to grant leave for filing Rejoinder affidavit in the writ petition No. 31060/2023 and pass

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Counsel for the Petitioner:

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1.LAKSHMI KUMARAN SRIDHARAN

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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The Court made the following:

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THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI

¶35

¶36

THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

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WRIT PETITION NOS. 31060, 5737, 5739, 5740, 5883, 6752, 25803,

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31070 of 2023, 32877, 32880, 36052, 36575, 40334, 40335 of 2022, 12469, 12471, 24282, 24288, 24297,

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24300 & 24301 of 2024

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COMMON ORDER:- (per Hon’ble Sri Justice Ravi Nath Tilhari)

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Heard Smt Maheswari Arika, learned counsel representing on behalf of Mr Lakshmi Kumaran Sridharan, learned counsel for the petitioners and M.Devisree, learned Government Pleader for Commercial Taxes appearing for the respondents.

¶42

Against the orders passed dismissing the petitioners applications for refund, the petitioners filed appeals, which were also dismissed.

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The said orders were further appealable under Section 112 of the Andhra Pradesh Goods and Services Tax Act, 2017 before the Goods and Services Tax Appellate Tribunal. Learned counsel for the petitioners submits that at that time, the appeals could not be filed, and the Writ Petitions were filed, as the Goods and Service Tax Appellate Tribunal, had not been constituted. The said fact was also mentioned in the Writ Petitions itself.

¶44

¶45

The learned counsel for the petitioners further submits that since

¶46

the Tribunal (GST AT) has been constituted, the petitioners seek to withdraw the Writ Petitions, with a liberty to file appeals before the said Tribunal.

¶47

Learned Government Pleader for Commercial Taxes reports no

¶48

objection.

¶49

Recording the same, the Writ Petitions are dismissed as withdrawn, with a liberty as prayed for. No order as to costs.

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As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed.

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___________________ RAVI NATH TILHARI,J

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_____________________________ MAHESWARA RAO KUNCHEAM,J

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Dated:18.12.2025 TM

¶54

¶55

THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

¶56

WRIT PETITION NOS. 31060, 5737, 5739, 5740, 5883, 6752, 25803, 31070 of 2023, 32877, 32880, 36052, 36575, 40334, 40335 of 2022, 12469, 12471, 24282, 24288, 24297, 24300 & 24301 of 2024

¶57

Dated:18.12.2025 TM

M/S. Krishak Bharati Co-Operative Ltd., v. the State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

M/S. Krishak Bharati Co-Operative Ltd., v. the State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

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