Bindu Recepies Private Limited Vs Union of India and Others (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court at Amaravati allowed the writ petition filed by M/s. Bindu Recepies Private Limited against the Order in Original dated 30.03.2026. The petitioner, a manufacturing unit registered under the Goods and Services Tax Act, 2017 and engaged in manufacture and supply of bakery and confectionery products, challenged the impugned order on various grounds. The order covered the tax periods relating to Assessment Years 2019-20, 2020-21 and 2021-22.
The petitioner contended that the impugned order was unsustainable in view of the decision of the Andhra Pradesh High Court in S J Constructions Vs Assistant Commissioner And Others, W.P. No.11028 of 2025, dated 17.09.2025. On that basis, the petitioner sought setting aside of the impugned order.
The Revenue opposed the writ petition, contending that the petitioner had straightaway invoked writ jurisdiction instead of availing the statutory appellate remedy. The learned Standing Counsel, however, did not dispute the decision in S J Constructions.
The High Court found it unnecessary to examine the several other contentions raised in the writ petition. It held that the impugned order was liable to be set aside because it was a composite order covering the tax periods from 2019 to 2022.
