Krishna Sai Granites (India) Private Limited Vs Joint Commissioner, Central Tax and Others
Date: February 25, 2026
Subject Matter
Orders Demanding Refund Recovery Based on Omitted Rule 96(10) Without Saving Clause Are Set Aside
Summary
The High Court has allowed the writ petitions, setting aside the orders in original demanding recovery of GST refunds for exports. The Court found that the impugned orders, which were based on Rule 96(10) of the Central Goods and Services Tax Rules,…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As both these Writ Petitions raise an identical question of law, they are being disposed of, by way of this common order. 2. Heard Sri Anil Kumar Bezawada, learned counsel appearing for the petitioner and Sri Y.N. Vivekananda, learned counsel appearing for the respondents. 3. In W.P.No.8499 of 2024, the petitioner has approached this Cou…