ORDER :

C. Praveen Kumar

1. Since the issue involved in both the Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. W.P. No. 2498 of 2018 is taken as a lead petition in deciding the issue involved.

2. The present Writ Petitions came to be filed to declare the Order in Appeal No. VIZ-GST-000-APP-021-21-22, dated 30.07.2021, passed by Respondent No. 1 herein rejecting the appeal filed by the Petitioner without considering the endorsement certificates filed by the Petitioner in the Appeal as illegal, improper and incorrect and violative of Article 14 and 19(1)(g) of the Constitution of India and consequently to direct Respondent No. 2 to grant refund to the Petitioner.

3. The facts are as under:

i. The Petitioner is a Company registered under Central Goods and Services Tax Act, 2017 [‘C.G.S.T. Act’] read with Andhra Pradesh Goods and Services Tax Act, 2017 [‘A.P.G.S.T. Act’] within the State of Andhra Pradesh.

ii. The Petitioner is primarily engaged in business of providing Express Courier Services to Units situated in Special Economic Zone [‘SEZ’]. The period in dispute is between April, 2018 to July, 2018 and August, 2018 to March, 2019. T