The High Court dismissed the writ petition as infructuous after a refund was adjudicated in favor of the petitioner.
Refusal of entitlement to a writ of mandamus or other writ as the matter is already sub judice and resolved.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY ,THE SIXTH DAY OF JULY TWO THOUSAND AND TWENTY ONE
PRESENT
THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR
WRIT PETITION NO:'t3720 OF 2021
Between:
lr//s. Raghunath Agro Commodities, Re p. by its lvlanaging Partner, Mr. Sanjeev Kumar Mrttal, 7-2-5315, National Hig hway 7, Bhuktapur, Alidabad Urban, Alidabad,Telangana-504 001
PETITIONER
AND
...RESpONDENTS
Petition under Article 226 ol lhe Constitution oflndia prayingthat in the circumstances stated in the affidavitfiled therewith,the High Court may be pleased to issue a Wrjt of [t4andamus or any other appropriatewrit or order or direction to order the Respondents to credlt therefund of the accumulated unutilized ITC claims along with interest under Section 56 of CGSTAct into the bank accountof' the Petitioner, on export ofgoods.
Counsel for the Petitioner : M/s. K. UMA
Counsel forthe Respondent No.1: SRINAMAVARAPU RAJESHWAR RAO' ASST. SOLICITOR GENERAL
Counsel for the Respondent Nos.2 & 6:SRIB. NARSIMHASARMA Counsel for the Respondent Nos'3,4 & 5: GP FORCOMMERCIAL TAXES
The Court made the following: ORDER
HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
AND
HONOURABLE SRI JUSTICE T.VINOD KUMAR
WRIT PETITION No.13720 of 2021
OItDliIt:(l'ar [!ott'ble ,Sri .Ju.sricc ,1.5. ]lu tttuc htr tttlr a lluo)
Learned counsel 1br petitioner states that the Writ Petition has
be'cor.ne infructuous since ref'und due to the petitioner has been credit
to thc irccour.rl. ol the petitioner
ln view of the said submission, this Writ Petition is dismissed
as infructuous. No costs.
Consequently, miscellaneous petitions, pending if any, shall
stand closed.
I
SD/.K. AMMAJI ASSISTANTY REGISTRAR 6"
//TRUE COPY//
SECTION OFFICER
To, l. 9n" QQto !ils.K. Uma,Advocate tOpUCl 2. one cc to sri Namavarapu Rajeshwar Rab, Asst. Solicitor General, Advocate toPUCl 3. Two ccs to GP for commerciar raxes, High court for the State of rerangana at Hyderabad [OUT]
,,
HIGH COURT
DATED:06/07/2021
ORDER
WP.No.13720 ol 2021
e 5IATE 11
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DISMISSING THE WP. AS INFRUCTUOUS WITHOUT COSTS.
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2 provisions across 2 enactments
lr//s. Raghunath Agro Commodities, Re p. by its lvlanaging Partner, Mr. Sanjeev Kumar Mrttal
Union of lndia, Rep. by its Secretary, tvlinistry of Finance
Superintendent (Central Tax), Goods and Services Tax, Adilabad Division/Circle/Range, Adilabad
Assistant Commissioner (State Tax), Adilabad Division I Circle I Range, Adilabad
Joint Commissioner (State Tax), Adilabad Division, Adilabad
Commissioner of State Tax, Telangana State, Hyderabad
M.S. Ramachandra Rao
T. Vinod Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
