APHC010216512024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

TUESDAY,THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13638/2024 Between:

1. T RAFIGURA INDIA PRIVATE LIMITED, THROUGH ITS AUTHORIZED REPRESENTATIVE SACHIN AGARWAL S/O. SUBHASH CHANDRA AGARWAL, AGED 36 YEARS, TAX MANAGER, HAVING OFFICE AT SHOP NO.-11, D.NO.- 36-46- 90/7, CNM SHOPPING COMPLEX CUM APARTMENT, MAIN ROAD, KANCHARAPALEM, VISAKHAPATNAM ...PETITIONER AND

1. T HE UNION OF INDIA, THROUGH THE REVENUE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001

2. T HE STATE OF ANDHRA PRADESH, THROUGH ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI.

GUNTUR DISTRICT.

3. T HE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-

468-4, ADJACENT TO NH16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT 522501.

4. T HE ASSISTANT COMMISSIONER OF STATE TAX, DABAGARDENS CIRCLE. VISHAKHAPATNAM- I DIVISION, VUDA UDYOG BHAVAN, GANDHI PLACE, SIRIPURAM JUNCTION, VISAKHAPATNAM, ANDHRA PRADESH- 530003 ...RESPONDENT(S):

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 of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and, after going into the validity and legality of the GST provisions, set aside and quash impugned the Impugned Rejection Order issued vide FORM GST RFD- 03 dated 05.02.2024 by Respondent No. 4 as illegal, arbitrary, violative of principles of natural justice and violative of Article 14 of the Constitution of India and consequently to direct the Respondents to sanction entire refund claim with interest to the Petitioner because the Petitioner is eligible for refund under the provisions of Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017 and to pass IA NO: 1 OF 2024 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 pleased to dispense with the filing of the certified copy of the Impugned Rejection Order issued vide FORM GST RFD- 03 dated

05.02.2024 by Respondent No.4 IA NO: 2 OF 2024 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 pleased to direct the Respondents to sanction the entire refund claim with interest to the Petitioner pending disposal of the above writ petition IA NO: 1 OF 2025 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 Counsel for the Petitioner:

1. SAI SUNDEEP MANCHIKALAPUDI Counsel for the Respondent(S):

1. O UDAYA KUMAR (CENTRAL GOVT COUNSEL)

2. GP FOR COMMERCIAL TAX The Court made the following order:

(per Hon’ble Sri Justice R Raghunandan Rao)

The petitioner imports coal and non ferrous metals from various foreign suppliers to sell the same to domestic industries. The petitioner, while importing the said coal and non ferrous metals, had paid for the transportation of such goods and also paid 5% of the amount paid towards ocean freight. Thus, the petitioner for the period from January 2018 to November 2018, had accumulated credit of Rs.2,47,09,661/-, towards the payment on ocean freight. The petitioner initially filed an application for refund of the aforesaid amount under Section 54 of the GST Act. This application had been rejected, with liberty being given to the petitioner to file a fresh refund application.

2. At that stage, the