Facts of the Case

This case concerns a foreign-trade export restriction, not GST. The petitioner, Vijayasree Rice Industries Pvt. Ltd., challenged Notification No. 31/2015-2020 dated 08.09.2022 issued by the Directorate General of Foreign Trade, banning export of broken rice under HS Code 1006 40 00, and sought to be permitted to export 13,000 MTs of broken rice under a pre-existing export contract with a Singapore-based buyer. A GST Bhavan address appears in the cause title only as the office location of one of the Customs respondents.

Issues Involved

  1. Whether the writ petition survived once counsel for the petitioner submitted that nothing remained for adjudication.

Petitioner's Arguments

  • Learned Senior Counsel for the petitioner submitted that there remained nothing for adjudication in the writ petition.

Respondent's Arguments

  • No specific counter-submissions are recorded — the matter was closed on the petitioner's own concession that nothing survived for adjudication.

Court Order / Findings

  • On the petitioner's own submission that nothing remained for adjudication, the Court closed the writ petition, with no order as to costs.

Important Clarification

This order records no reasoning on the legality of the export ban or the petitioner's contractual claims — it is a closure on the petitioner's own concession, and has no GST content at all.

Sections Involved

  • Foreign Trade (Development and Regulation) Act, 1992 — export notification power

Decision – In Favour of

Disposed of without any decision on merits — closed as infructuous on the petitioner's own submission.

Case Details

Court: High Court of Andhra Pradesh at Amaravati
Case No.: Writ Petition No. 41986 of 2022
Coram: Hon'ble Sri Justice Ravi Cheemalapati
Date of Order: 21 September 2023

Link to Download the Order

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