WP/10032/2019 of Veekesy Slippers India Private Limited Vs The State of Andhra Pradesh

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE ^ PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO_ AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10032 OF 2019 ^ Between: M/s. Veekesy Slippers India Private Limited R.SNo.269/2, Nunna, Vijayawada, Rep. by its Director, Sri V. Rafeeque, S/o. V. Muhammed Kutty ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT-II) Department, A.P. Secretariat, Velagapudi, Amaravati, Guntur District. 2. Assistant Commercial (ST), Seetarampuram Circle, Vijayawada ...RESPONDENTS 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 to issue of Mandamus or any other appropriate writ or order or direction declaring the action of the 2 nd respondent in not permitting the petitioner to file manual application for refund of unutilized input tax credit a mentioned in_^ction 54 (3) of the GST Act, 2017 as illegal, arbitrary, contrary to the provisions of the GST Act and in violation of the principl