Facts of the Case

Krishak Bharati Co-operative Ltd, along with connected petitioners in a batch of twenty writ petitions, had challenged Final Refund Rejection Orders in Form GST-APL-04 (the lead matter concerning a refund claim of Rs.5,92,51,457 for December 2020) after their statutory appeals against refund-rejection orders were dismissed. A further appeal against such orders lies under Section 112 of the AP GST Act before the GST Appellate Tribunal (GSTAT), but at the time of filing, the GSTAT had not been constituted, compelling the petitioners to approach the High Court by way of writ instead.

Issues Involved

  1. Whether writ petitioners who approached the High Court solely because the GSTAT was not constituted may withdraw their petitions with liberty to pursue the appellate remedy, now that the Tribunal has become functional.

Petitioner's Arguments

  • Since the GSTAT has now been constituted, the petitioners sought to withdraw the writ petitions with liberty to file appeals before the Tribunal.

Respondent's Arguments

  • The Government Pleader for Commercial Taxes reported no objection to the withdrawal with liberty as prayed.

Court Order / Findings

  • Recorded the submissions and the absence of objection from the Department.
  • Dismissed the writ petitions as withdrawn, with liberty to the petitioners to file appeals before the GSTAT as prayed for, with no order as to costs.

Important Clarification

  • Where writ petitions against GST refund-rejection appellate orders were filed only because the GST Appellate Tribunal was not yet constituted, and the Tribunal has since become operational, the High Court will permit withdrawal of such petitions with liberty to pursue the statutory second appeal under Section 112 before the GSTAT — without expressing any view on the merits of the underlying refund dispute.

Sections Involved

  • Section 112, CGST/APGST Act, 2017 — second appeal to the GST Appellate Tribunal.
  • Form GST APL-04 — final order of the first appellate authority, here in the context of refund rejection.

Decision – In Favour of

Disposed of as withdrawn with liberty to appeal; a procedural outcome preserving the Assessees' access to the GSTAT remedy, without any finding on the merits of the refund claims.

Case Details

High Court of Andhra Pradesh at Amaravati; W.P.No.31060 of 2023 and connected batch (W.P.Nos.5737, 5739, 5740, 5883, 6752, 25803, 31070 of 2023, 32877, 32880, 36052, 36575, 40334, 40335 of 2022, 12469, 12471, 24282, 24288, 24297, 24300 & 24301 of 2024); Coram: Justice Ravi Nath Tilhari & Justice Maheswara Rao Kuncheam; Order dated 18.12.2025.

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