Aurobindo Pharma Limited Vs State of Telangana (Telangana High Court)
The Telangana High Court allowed a batch of writ petitions filed by Aurobindo Pharma Limited challenging rejection of GST refund claims relating to zero-rated supplies for various tax periods. The refund claims had been rejected by the original authority and the appellate authority. The Court noted that the issue was identical to an earlier batch of writ petitions involving the same assessee, wherein a Division Bench had already considered the matter. In that earlier decision, the Division Bench recorded the State’s submission that, in view of the Gujarat High Court judgments in Atul Limited and Patson Papers Private Limited, the Department was willing to reconsider the refund claims. It had accordingly set aside the Order-in-Original and appellate orders and remanded the matter to the original authority for fresh adjudication after granting an opportunity of hearing. Since both parties accepted that the present batch involved the same issue and facts, the High Court followed its earlier decision. It set aside the impugned orders and remanded all the matters to the original authority for fresh consideration in accordance with law after providing the petitioner an opportunity of hearing. The Court directed that fresh orders be passed within four months.
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