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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Aurobindo Pharma Limited – Appellant
Versus
State of Telangana – Respondent
ORDER :
1. Sri Kailash Nath P.S.S. learned counsel for petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.
2. Writ Petition No.2391 of 2023 along with analogous Writ Petitions has been filed on behalf of the same petitioner.
3. The claim for refund of tax paid against zero rated supplies for different periods has been rejected by respondent No.2 vide impugned orders dated 04.05.2021 in W.P. Nos. 2391, 2404, 2411, 2412, 2418, 2438, 2439, 2442, 2445 and 2446 of 2023; dated 28.10.2024 in W.P. Nos.24133, 35895, 36000, 36077, 36130, 36186 and 37285 of 2025; dated 31.08.2024 in W.P. Nos.24224, 24500, 24578, 35222, 35228, 35470 and 36078 of 2025 which have been confirmed in appeals by respondent No.3 vide impugned orders dated 19.08.2022 in W.P. Nos. 2391, 2404, 2411, 2412, 2418, 2438, 2439, 2442, 2445 and 2446 of 2023; dated 07.05.2025 in W.P. Nos.24133, 24224, 24500, 24578, 35222, 35228, 35470, 35895, 36000, 36077, 36078, 36130, 36186 and 37285 of 2025. The relevant details in respect of which the petitioner filed individual Writ Petitions indicating the tax period, the amount of refund claim, the date of Order-In-Original and the d
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Taxpayers are entitled to refunds of unutilized input tax credits, including compensation cess, for zero-rated supplies under the GST framework when exported goods do not incur Cess.
Special Economic Zone units are eligible for GST refunds as per Section 54 of the CGST Act if suppliers have not claimed refunds themselves, notwithstanding the requirements of applicable GST laws.
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The court affirmed that exporters under GST are entitled to refunds of unutilized input tax credit for zero-rated supplies as per relevant sections of the Integrated Goods and Services Tax Act and th....
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
The court established that transitional CENVAT credit can be carried forward into the GST regime and utilized for claiming refunds under the CGST Act, rejecting hyper-technical interpretations by aut....
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