Andhra Pradesh High Court - Amravati
Pushpit Steels Private Limited vs State Of Andhra Pradesh, on 1 August, 2024
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT of ANDHRA PRADESH AT AMARAVAT! (SPECIAL ORIGINAL JURISDICTION) THURSDAY, THE FIRST DAY OF AUGUST TWO) THOUSAND AND TWENTY FOUR : PRESENT: THE HONQURASLE CHIEF JUSTICE SRI DHIRAU SINGH THAKUR AND THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO W.P.No.24882 of 2023 along with W.P.Nos.7084 of 2099, 5610, 5845 of 2020, 20270, 23875, 272158, 30234 of 20214, 33208, 35709 of 20223, 14787, Tay7S, 14806, 14047, 1775S, 17756, 20786, 21031, 21639, 21k 14, 24883, afora, 27548, 28381, 30788, 20780, 31527, 31889, 32184, 83500 of 2029, 2240, 34146, o478, 3482, 4428, 9956, 9957, 74838, 14419, TSP, T1748, 14029 and 144230 of 2034 WRIT PETITION NGO: 24882 of 2023 Detween: . Mis. Sree Varrisi CHE Mil, Plot no. BT, Industrial Estate, Mydukur Road, Proddatur, Kadapa District - 846360, Andhra Pradesh, Rep. by ts Proprietor, YA! Channa Reddy. | . Petitioner AND . The Deputy Cornmissioner of Central Tax, CGST, Kadapa Division, 10 rioar, LKR Towers, beside Rajiv Park, Rav Marg, Kadanpa, YSR Kadapa District, Anchra Pradesh. 2. The Assistant Conunissioner of State Tax, Proddatur-! Circle, 24/586, Rameswaram Road, Vasanthapeta, Proddatur-Si61d4, YSR Kadapsa Distinct, Andhra Pradesh. 3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance North Block, New Delhi - 170007. . Respondents at Bunldine x ay = a ~ ecret ~ .8 AP 2 rs : ariment, is Shy ee ge ; SO PRY met SN Ne ore EH SUE arly : iy R i eased to insue an ap RES bend OFS & # ca the First Re . 023: ¥ 4 the afi ant sta a AF ". 4 af § x e f X cs ysaed v ¥ y . < * % eased io Vit; 29 : y N ? 3 fA NO stated | p FYE & tipo The petifion coming on for hearing, upan perusing the Petition and the affidavit fled in support thereof and the order of the High Court, dated 26.09 2083, 20.11.2023 & 16.03.2024 made herein and upon pearing the arguments of Sri G. Narendra Chetty, Advocate for the Petitioner and Ms Sanihi Chandra, learned Standing Counsel for the Respondertt No.l and GP for * Commercial Taxes for the Reapondent Nos.2 & 4 and Deputy Solicitor General for the Resnondaent No.3. WP NO: O84 of 2079 Seiween: Mis. Siva Parvathi CN Ml, 7/1388, Korrapadu Road, Proddatur, Kadapa 'District, ALP. rep. by fis Proprietor P. Maheshwar Raddy. Petitioner AND 4. The Commercial Tax Officer - 1], Kadapa, Oop: YSR Guest House, Smith Road, Kadapa, Kadana District, AP. No The Commercial Tax Officer - 1, Praddatur, Vasantha Peta, Praddatur, Kadapa Oistriat, AP. 3. The State of Andhra Pradesh, rep. by ihe Principal Secretary to the ou Savemment, Revenue (CT) Department, AP. Secrelarial Burdings, Velagapudi, Guntur District, AP. Petition under Article 226 of the Consiitulion of india is Hed praying that in the ciecumstanees stated in the affidavil fied therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Asseasment Order passed by the First Respondent vide A.O. no. 159535, dated Q0- 00-0719, for the Tay Period 2044-15 and 015-16, Is barred by limitation in so for as H x ro February, 20 bee see ge ; + "4 ts Sexe coon 63 % eee . 7" o 4 . thy Saad bts : oh 2 GO aes em i ge 4 be a Be OY bw ££ Co we Be O50 EG . * Cy Son My O ud "mo ans ee ' we om % a oan Fo fh SER , "3 ch th de £5 ae ae me e m ET os. MS ed ee oR 4 ee o a, GR oy A So CCA cos . a , TC tS cal See & 2 om ft. eee TH OG 3 see ea Gm ih. eg as Sy teat a a srs a an oe The we @ " Oo & nn aa re % 4% BB & wc Ba m th 3S ns Bo ge & me ae 5 fo S ; i & rn a he £4 bow ane eo "a %. i By as , yor £05 " vheoe re a ee ms ign teen, Cas con Pate io cgebe Seer ne e073 ae ve aL [<3) ed ow hen bed cn: 03 Woop oe Cn me 5 Ly : Oe " cas a fh. tn wf ea i '% © &@ BES, oe 5B ee Be ay % . ' a A aes Fe *! a Boo eG ao og a % ye ee se = ne vai ww me EO fo 7 mG Fa ety ws cee * a or os ee OE oh, Of mw % my B Cb te , £& 6 a a cs on) ane ey, 0 to oh. rans) x "CS " . ee vt ES o i oN ot BAe oS . 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Seve eo ene where ' fe, bene ern to ie og, mG ou. OG . 8 we ee ph fm 4 a whee te 4 nee oy oy frre m3 fo Syn. 7 te) ra qo ot D Hh, " x wo oe . & apeve os OS a = . 2 re C2 ar part 2 be " ihe e5] rite, bees van rom 3 3 rs Sone eee wy niece fs ae i on an Me we) TS gts CF oo a < OS wa ioe fas) n/a: ; a we ra TH SO fae ae MF te a eet £ 4 beeen pee Nowe! boon f cers vege * ras x ge Fyne Me on ans a Oe "A ek ie TR oe whe AA joa 3 & ts ¢ rr a > cn es cae. -- coor Bes a anor Bom 2 OR eB ge « © B 'oy mw ft @ pe wo . ae OF a os i ifs GB wt or io a MS fe tS a mee , em TG aa «ee Gs sek te fk Gk Sure 24 wo eee wy a . ge fy ee BE nn: a nono c% em 68 OK ", a we O at ts TR RO re ns hed a ae an i 4 bee aed Ho fe Magee oF £% x we Wes or Ae am a5 pe a me oa eo wG Re ° oe co ED aa 03 So we i cd & ; OD $5 se" 4 at 4 iA *e% i" it. "s wore co Me ot . : vod GC He ee no ® 2 & 8B KR RK thon 6 gg HE es, = ad ad ms uc og, ee eS fs Oe as "TB ey ae ped Me gage ; "bert See ene ie ar rn es: a fs bead con = oe on oS pe eed 3 mo ay: "7% an 5 foe. fe va 6 , Go om feed eg SB np & S wm & Od "a oo & > "5 BD ee tee i ® Boe , & © 2 iw m uy oa 7 and a os oS gra fee <5 we a rap a a - when Pom s| a or ar a Cy ee we ED ew bo Y me pes . . . . Dore " we £3, ss seer C3 en S 63 ry xe gen i ge "4 "%S 5 3 et a OC 3 a he pe % + we ', 4% by Se 4 oe . cm + beeen . ny » ce Che. a @ van am a 25 fe a Ipeees em he gy "TR gree rye 4 os m % bean 7 heonin be ee » gy me 8 es . 35 % DB : es ef EE fad Ye adtn <3] La nae on oc Sy ae a e oapee xa) Sr 653 Sn. Mee aed [os ar a a hoe eve Ow a 2 BG BO. @ ge Me a rs ae i So & o ~ & 7% f, 6 GB Bt mo MCR ae Oo sve : BD Sri Venkata Sal Media, Private Limited, O. No 8-2-502/1/4'B, Top Flo Sowbhagya Adobe, Road No.-7, Banjara Nils, siyderabad-50004 3 The State of Andhra Pradesh, Rep. by iis Principal Secretary io Goverment, Revenue (CT-I)) Depariment, Secretarial, Velagapudi, Amaravathi, Guntur District. Respondants Patifion under Arlicie 228 of the Constitution of India Is fled praying thal in ihe circumstances stated in the affidavit Hled therewith, the High Courl may be pleased to grant following reliefs: () To issue Writ of Mandamus and/or any other similar/appropriate Writ, declaring that ihe provisions of clause ©) of Sec. 48 (2) of the Act, particularly the words "the tax charged in respec fF such supply has been actually paid to the government', Hlegal and | reoperative in law to the exfent it is prejudicial to the interest of the Pelitioner anc subject 3 ey matter of present Petlion. iConsequantly, to declare that the Order No EN ch O2/2018, di. Q6-G8-2019 (Ex-P 1) passed U/s. 71) and FAQ) of Ihe APGOT Ac Ny of 2017, for the tax period from October 2017 to August 2078, passed by the 4 s Vw Respondent, Hegel and in-aperative in law. IA NO: 1 of 2028 ~e Ey N Petition under Section 791 CPC is fled praying that in the circumstances stated in the affidavit fi Hed} in support of the writ petition, the High Court may be pleased to grant stay of collection of the disputed tax amou into? Rs.7, 34, 188l- and disputed penalty of Rs.73, 119/ for the tax period from Ontober ed? to pending disposal of the Writ Petition, Pending di sposal of WER 5816 of 2020, on The petition coming on for hearing, upon perusing ihe Patiion and the affidavit fled in support thereof and the order of the High Court o rder dated oS is ej Ny t VA ? SV Patitioner ¥ 3 FS j : N AND S888 of ZNS0 * a s * Betwean WRUT.PETITION.NO: Son e ow hed 4 rhece ne , wee ee ben weeer % Gh ere coed tier oo i ae be wa. ©2 & ae a eo sheet a Ch ee. wet, Ie en, ea ; Gee. Seve we 3 z oe ted % ie) a td ns a wing re te os i i oe m rvs, ae on £3. San. fone pe os 7 a4 neon. ee wre peeee pene a ogy a a aie oO ae wh Sm te Z Mt . aa On, ead " a3 rt i "ior "apeee ow becee Sneed? oa "Yen oh "5, fe at * a . pt Sed BR cee ie £4, Oe 43 ted ve hs i one 0h, pe a ay a ep PF oR me vend po oy a a os oo ce mn ed pm 3 [a as aS mo a ae ead Fyeses 4 "k, a on a" 'Soe k . i? PES ince LG oe ben "y snten ore s gens Li Here, od phen 4% * "4 aaaee : "ei "_ be a vo % i "hee 4 7 we oy OES pam f wi | 6 & By cttn om a a rns sf) mm 3 EE o ied "3 won ox ge Hs sede aloe 4 . oO 8 ~-- wy om "oO Ws ES Le tp a a a Oo a iy EDR is, te = OS me a eer G OY a Ee we "%, 5 Z., oo 57 cloth wens a oe ae toe ih LA beset Ls / "heen fey 4s era om on ae, gr ak oh, ca £4 js res A oh. . ee , eS Bw up Soe fbn steel" ay ee ity oe oA nae; we soben. i] £7". pyr aoe. a we 5. as ~~ "tn & 3 bebe oo $k "em, . ae mente Roca - an ie, f g , o hee. beded "hon ke at " £3 en °c 0G ne ; fy ee "3 ie % x ty Gee Aa fe £5 fms ve bedee ame , Sse we wn OE ~ 'og BD fb, a ee 3 OS boas eo eed te the ie 3 Me fe. oes vnoed . 4 3 cy be M4 % fee ee of y weer fa, 43 Soden beret hie See? aos & % , ee as eed as Yebeee , Cet ° bee oe 6 ke Uh o age = Fes) og "~ ft A . na, eo on . oe a es CZ ® Boe me wi 2 mn wt ner ee Le fer a ange fers owen weene, Aopen, ¢ pyeees heed tere . + ie rm det 3 fonwe tA 4 PALA x ut yn eae teow ence th rea oh 1G oo teh ah, Ld leas a oS eS i nn) manos oo ee eg os fay Saft Soe fy i) a aired ew i "3 Ch peo vor eoea Y on . ~ is a a rs Sooo we - ae i, Sat A eg s oe won eh on as ue) (TL 7 ce hove . ON ner oe gn te we 8 & > te ng a, we «8 wy a or a ae a a 2 & & an eo: cs Sree a) a ES Z nee Ee a rrr: oe yp ee wed vate ASE ; ras ae rae "ot, yr raeee bene ir ww Seve show tyes o, 3 Ned vat ton "4 e chine 7% weeres Seem 4 borel veeg q weeds tf wit one com ae : Wom A oA tes SS ia: ae © a os te wf. "on mw ee Oo FF @& Cn ¥ Woks oO oe my es p Us ms) fore £2 - ler fis Mz ; ra we OS ae fe OD OG & fe 12 ws ' a Mm ws , s few ee aoe yo eee uS fo Qn, we wm bo OS Be er we OE rn re we Feet Pas don ras ge ry bane me my os ae. an a ket ca "fo ped 3 a eae @ 4 vd ben . ~ % mn £5 Br eS on oo fn feng how a On Ze ape 4 "s " yi pense Z mim A Ae Me Oo te eS 9 . . . eR " on i oy oy sy me oe . a bf Act. parlicularly the words "the tax charged In respect of such supply has been actually nail io the government', legal and | operative in law jo the extent it is prejudicial fo the interest of the Pettioner and subject matter of present Petition iH} Consequently, to declare that the Order No. O5/2018, did0-05- 2079 (Ex-Pl) passed U/s. FOCI} and Fa(@) of the AP GST Act of 2017, for the tax period from Octuber 2077 to August S018, passed by the ist Respondent, Hlegal and in-operative in law. LANG. of 2020 The petlion coming on for hearing, upon perusing the Petition and the alidavit fled In support thereat and the order of the High Court orcer dated 03.03.2020 made herein and upon hearing the arguments oof SRLA SARVESWAR ROW Advocate for the Petitioner, GP for Commercial Tas for Respondent Nos.1, 3 & 4 and Deputy Solicitor General for Respondent Rio 8, 4 WP NG 20270 of 2027 Between: Vis Venkateswara Cable Network, Represented by Hs Proprietor, Mr. Narsinga Rao Nagal u, D. No.-i4/G0/8, Pedhakornati pew, Saluru, Visianagaram DietrictS35591. | Petitioner AND 1. The Deputy Assistant Cornmissioner (S17), Parvathipuram, Vizianagaram , ri Venkata Sal Media Private Limvted, D No -8-3-S02/1/A/B, Top Floor, Sowbhaagya Adobe, Road No.7. Banjara Hills, Hyderabad-500034 SS neeed ¢ weet "ope % . a ts a a 45 : 2 , ra & Gm B we & Be & 8B LB we we ee s fee & 8 @ 2 Be 6 BZ E - & BL ee te és pod be you AR iy teen bs wa * Pre ye a nn te r% a vs ra & dea ae Mee pene es po "0, ty aon bened pt Aree! SA oer pet * ; g eet eee y . " "£4 : on oe A @ ee Wy bee then mem © ros x Pg heoe aeees, sort je? er ef) a = ope peti, Pt Lom asd fowe rs oe on as a Sm Fe EE aS a 5 See of RG ea . [a 4 a } ar i seaad ges Sener? eee, 3 owe a A 'A a zm Sy Oy eh my OB ae? | . 8 BO Mg Be rc Ans) on, ~ 7 pier nn elo! teh ; vent veers, ; fend X, fades oe OS cam - nn a +) j nr mo ao ral te "3 th BB - B&B EB ow @ - & be £3 aa me oI Gow nm i ; i an anes go a as ne re ns a ann ja soa - A " por eget os test te res "et m pom, hy See are ey cal 3 een ¢ Kb ood ood ae; "Me A cia % py Re NES Sl . Zo G3 nee hs opoe re eer. ra yr saath * aed es if " a cc whey aes vy, 3S Senet oe ae ded can a - ap Yok Ane yen copes eee sheet ' Ux th, Ay ws Q Ge ee CM ee Ree pe aT aed o z feat % . £7 wwe yes we. pr, % reer a anon bene ft bene 4 She ~ Gb cae 1d ~- i TR OF CD ey sae 4 z 4 75 ? omen ho <3 oo so rele ¥ we Sh iH wee Sf £ & so ke » Be he ee doo ce 6 @ fe = He yy OO ED wy cas tee i} weed wr oon cy 3 2, ke a as hoes oh. £3 -- wens . ans) ea Se oh. ee we , a ngee 3 "Ney x 4 oy hdeee 1% wey tae ed . oeeat 4. nb Fag' i a 6 Be Be ¢ a eh ry ce "eB fe ~ Uo a EB me ay Oe me 5 gS Ser ra Scott vom, 63 he 4 3 Go as po anton is os, a tote o86 poees 4 4 rae. 7", £t3 , women Meg % % ios g. a % Ge we i Be BS FZ BS me 'nd m § ' nw ee "4 ae fhe et 'aK alooe ea oh. Won "5 on is bedee vont fee ne Ws ae - Sad itt Teed fy ene teow boot at iam Be oe OF ow " f my i fa. tet OS we Oty ~ " 5S a Or wy ee aro "i it a a eS Oo a od TE res * ey fi m oO om nn. a 7 x a whe fee mace fod nc ed sn an ca ne Cars f ae ' ny % * oe sR z pan ¢ ? hd i " song i w& 4 ro ms OS pe ee a an ce bade id Fae fad 4 hed an lieve a 6% clove wee ahi pee ne wn Nena ard ee 4 tS ns pre : < et Ls "poo 'ped. go teen kod Beces "2% or oe ty ea gi ory g it , ope aa 17 ; tad fen. 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" ent Upon Soe th tft sheet Sooo , ad _ rs Pen, 3 bee Oper. © ry an thpen Pas tien ee oe PB & % & » F£ 2 &. ; jo OG a gs ay ce seen o "£4 L baa ie Sy if Some peoos od er iw itd oS Sr ON} Oa * . ee "OR ge mo tf 5 oa ~ ok 6 we Bo tk eS S 4 a non pan o. post fan! Bok oO ay ow, ts agen pm oS adeet ee ry : cs a (5 EO) wy gts at 5S an ee A rg or Cn oan a ted OS Be ae , 4 02 £ Be fo, on jon es oo OY us 6B Mp ge ee Pn) Sr 0) a con "s ps i i a ebect b. ecw am i Saves - odors Sew "4 ts ro oe Swe 24 "--~ ry "ipod vtewe eft lw Sono, rag i i a: Oa a rr a i> fd an Sok pe Es 50 oy 3 rn i ees AZ Se ee mo a 97 OF OR ON egy ¢s Kon £% C4. MY ES tn pened ee naaed Speer Sad ih : oN} i ond ae at ete % besa! £% a4 3 we [59] neeee oy . te wee is aw when % det pe Le3) oo ter gon o Fi Bee "Ke os we eR Go ewe Gp ee x a oe a3 owe bas '3 feb, 4 ae) 24 aad 4 wa Oo in po Oh ; eA GR com wo oy ew 3 ge "3 en goer ad cE se Ch. ha ny anaes nd w ewe ri SS CS mE we en ieee wove rae oon ine wetee & oren, woot ay os " te ond . . gy 4 "4 & ©@ SB ke ¢ ws ©, ~y «6 oe 3 ve co rey Sn ns a? rs eS Gs BEE rs f "f AE. a oo ™ ot, uss C3 a a ev ve oer zs whet 2 Oe a cd G yee f * CG oe te usd "fe 5 ea nn 4 one % A. s. - $ ; ne : vs genre of Ch. eee o a we a a ae en to oe 1 64% te fe a, is wm Fh 6 oe EL £G ry Advocate for the Petiioner Government Pleader fer Commercial Tax, for Respondent Nos.1 & 3, Depuly Solichor General for Respondent No.4. WRIT PETITION NO: 23878 of 2024 Soiween: Mis. Bheemas Agra Tech, rep. by its Managing Partner, Mr. V. Ramesh Kumar, Mr. $0-25-2, Bheemas Complex, Main Road, Adoni - 878301, Kurnool District, Andhra Pradesh Paiitioner AND istant Commissioner, (CT) LTU Kurnool Division, Kurnool Andhra ote oo A A Pradesh ~ 2. State af AP, rep. ° ames Secretary io Government, Revenue (CT-N) Respondents ae Petition under Aricle 286 of the Constitution of India is fled praying that Co in the clrournstanices stated In the affidavit fied therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other appropriate writ or order oo or direction declaring the amendrnent made to Section 13(1} of the Andirs Pradesh Value Added Tax Act, 2005, in imposing the addificnal obligation that the seller must have paid the tax charged for the purposes of availing Input tax credit as unreasonable, arbitrary beyond the coniral of the Petitioner, unconstitutional and ultra-vires and violative of Article-14 of the Constitution of india and set-aside the assessment order of the 1 Respondent passed in AAO No. 181552, dated 19.3.2019 for the tax period Apri 2074 fo June, 2077 anc consequential penalty proceedings thereta, in so far as it relates to denial of input tax credit, based on the amended Section 15, and Input tax credit under other heads which the Petitioner had no contro! over inher: IANO: 2 of 2024 LETSaAncas ~ Rath Ro ree N N eye eamne atih NS : he alfick ; x hay > ot} tater in " S s * v ation and ne mad ; a, yekanand VA x + mo oof Mey. Government | WRIT PETITION NO ° Retween eames Proprietor M/s.D § O04 a OPED mA "3 ay F Road Ananiapuramy Patiioner AND "~ & Joo) Range Bed Sree atest wee Yene ~. LS 3 } The Cormmssio " sas SVT wet £ ry Eg paren "SY "iM tary, (De wheat veden e, North Binek Newde Financ . > Ministry of Respondents Petition under Article 226 of the Constilution of India is fled praying that in the clrcurnstances stated in the affilavil fled therewith, the High Court may he pleased fo issue a Wirt of Mandamus or any other appropriate writ or orcer or direction (A) declaring the action of the ist Respondent in passing the Proceedings dated 04.06 2027 for the tax perio' July 2017 to December 2020 under the CGST Act, APGST Act and KSST Act 2077 as arbitrary, contrary fo- the provisions of the respective Statutes, without authority of aw, whhoul iisdiction, vitlated by procedural irregularity, violative of principles of natural justice and Articles 14 and 285 of Constitution of india (B)Deciare clause (5) of > Sub-section (2) of Section 16 of the Central Goods and Service Tax Act 207/ and the Andhra Pradesh Goods and Service Tax Act 2017 as ullra vires to the orovisions of the said Acts being violative of Articles 14 and 200 of Constiution af india (C}Declare ihe action of ist raspandent in invoking Gection 50 (3) of the CGST and APGST Acts, 2017 in the absence of any proceedings under Section 42 (1) (3), (4) and (5) as arbitrary, unsustainable and without jurisdiction (DyDeclare that Section 122(2\a) of CGST and APGST Acis, 204, ¢ nas no application to the present case as the alleged ineligible availlment Ofire is within the permissible margin under Rule 3604) of GGol Rites andiE Consequently set aside the Proceedings of the ist respondent, dated 04.08.2021 for the tax period July 2017 to December 2020 under the CGST Act, APGST Act, and IGST Act 204 ae f as null and voi IANO: Lof 2024 Patition under Section 151 CPC is fled praying that in the circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased fo suspend the operation of the Proceedings s of the ist respondent, dated 04.08.2021 for the tax periods July 2017 fo December 2020 under ihe GOST Act, APGST Ant, and HAST Acis 4017, as s othenyvise, the Fettoner would be pul to severe loss and hardshin., Pending disposal Of VP 2721S of 2027, on the fle of the High Court, . Soe. ve vee z i "howe . oy, weet @ Sasa i ot 2 8 © 2 os fee ay va ™ & aoe an £4 " (4 z ms me a xi mon & . Oe ak eel . rap nn aS See & 'Sea oa er. Ee 3 La - 'nt et a as reas or Sine ben a ope eed a re woe : Ren "tee ut om & & Ls D @ & Ge "s "2 #3 ae eg & f. a ; one i o ie e booed ae at v ey 4 tte) pew en a tre es 1. ses be oe oa LL? wd 7 oa % 4 ' aye recon tees a wo tm A / . 2 sntte rat oon . rs ", A we vd See yer on. et we 5 eee a ere QA me 8 oe oo on Se oS i Bais , : - ve m O, & es me mS % & S Ban By Seg "g % . cw Ae a hy Te fF 2) eo Sree we ans we MOY ea i ewe? "4 Raa eo , on oe ay ; iA 1G _ wm ALS nm im) a ha Looe 2 io Wt ef a we ESS oe io) a5) ren) cn on se, . oh. fo nee wy Om poe tent 2 pen cee finn oe aad eee ae Cy reed ioe won, ws bees boo Got wo freee " [an a $60) . Pao ane, oy tf vena ive) Bowe, cael fax] C3 seed ws Sis wot teed By w% pent i 4 oad i . Sem as van] shoes one us Ko kee Chew oe CG me GS a Sele Gs wy OE oe oe a re) de fore it Sona ZB 5 OO oe 05 ho ty tebe, 5 ae, 4 on ¥ cere oped, Ma an onan 2 Bt feb Dm a go OY w fon ron OD ae iD eye i ig 6 fe Sad [, Pane: m2 of 2 ea freee Daked es CoP a Oa a OS ® a Maes) abd ae Cond fnwe vaeek Sau we tee ; boone rn) a a Me a Aan tee ee bee . a 2 fh. ao oo oy es ae vl yo a ¢ weve iy . re ee Be oe gore freee A ger ied its & Co we ost oH, Ge vo tf peeve ¢ ry bes viwoe 1 en r, 2 ab pon he or best nas oP tel Sone bees we odoee oe op, oh '"%, ro ec ? A 5 ee hace bee as) NH thet ath wo EG ad * oe te, 'eden Z ee senee ; a is bow en he GY oe cee - " bee wm Oo ete eg 3 oy 'fe, = B i & ie Ey ee ae oy rvs aad oa feed Le 24, $s oe ae rn ne a ad a a ae om Jd te Oo ee We iD Onl P vy ff Ge ut cy ae ed Sere "az ee, ia here Syawe here aoe rags' as ¢ nanos itt ene "ne 4 ant tS Mews 'e go ee nee eee No had Sat igh ey "a wee ~ £ 8 B Q ot GG BG fo Pas i 2 ce ££ @ Oe e © & ie me es comes "3 te ee Co en won eo naeee Lo bebe aed on pel me Son a@ en od. Oy Ae UA wir Ph taeee Fan oo pon whose pees an gen wees, shed ripen Po ies 2 ets Fasd '¢ ts i, aia a awa i tl eg oe ae to, ng Beg mB be on. i p " " " ate oe ra D wt 4 Poses o xa, 4 Koos vooss hao %h 5, ON ame oben a Sent "5 & £3 a on ot 5 ee me ane : td ; a & & te & " et @ & Bu EE Bm m be le OS ee , om on yoo ¢ bs aE od hoe. pan ' veal dave Sine ps Sg & BOE & Ee a2 .3 6 % 2 & a3 it eget ok as cs ford hi v bole pon 4, aed ra rn an) A are) 'oe oy te Sm OE 3 OR oo a nn) : as e-- S re eo he oF nS yr weet GO fo Nye 3 or ape) aed wm 5 Pad ete ap a aeten C3 Ne te . v4 fees we on $ steed Sas 44 Ried nor: Ke a4: peas wee a. An om G ro Son bee SG we 6% By em, 0d wa ae oo ed 3 rt ibn (oe: i] ne commun a oc nee fa 33 2 oo fae a7 he ners gen : 2 st wh tere a oy Ree ae Sat ae i43 Sp DL we & co "em CBR Bo eo we & Be a a mB Bee fron fet Mm hb O Bow DH . ee eee ne 6 . . a Pree ith aa RY gore anes aon tie 13 a" 2B a & us S 8 i - ni i alten a tee fe ss so 82 ee £22 io ? es Late ne Peo "fh as > a ne?! ge fe x "OT es OD eee Ee von "fh 7 ea th wee {Pp m th f ty fe Nets Led Respondents Petition under Article 226 of the Constitution of India is Med praying thal in the circumstances sfated in the aNidavit fled therewith, ihe High Gourt may be pleased to issue an appropriate wrif, arder or direction particularly in the nature of Wril of MANDAMUS declaring section 16(2ie} af the APGST Act 2047, OST Act 2017 placing onerous conditions on the recinient persan to aroave ar establish an impossible act of payment of tax collected by the supplier beyond the comprehension of the recipient person as diegael, arbitrary, uniust, moroper, invalid and ullravirs Articles 74, 19¢1Ma) and 265 of the Conaiiution of india designed to benefit ihe erring supplies to retain the tax collected iro the recipients as agents of the State fo their undue enrichmen?!, in the teeth of the order of the Hon'ble Supreme Court in SLE No. 367502017 dated 10-01- 2018. Preyer arnended as per orders passed in LANo.1 af 2022 in WEP.No 20234 of 2027, dh21 02 2022. IANO: 1 of 202) Petition under Section 1571 CPC fs filed praying that in the circumstances stated in the affidavil filed in support of the writ petition, the High Court may be pleased to stay all further proceedings pursuant fo the impugned order of the 4th respondent dated 07-14-2021 in A.O.No ZHO7I12760D8e283 in DRC-OY ncluding interest and penalty, pending disposal of the Writ Petition No 30204 of 2021, an the fie of the High Court The petition coming on for hearing, uoon perusing the Petition and the affidavit Med in support thereof and the order of the High Court, dated 28.02 20282 made herein and upon hearing the arguments of Or. WALK Murthy, learned Saniar Counsel appearing for SRLBATTU SRINIVASA RAO Acvosale Fe f mom © Bm o & B Y wee "ge teh bys oe fe we > ay ae Ce cd a % we 7. ny ed hes 5 aes a a ar ne, oe seeee ger rs % cd aoe [aa eee ane nape bate ahert eed see? Bon % tf , nn a é a on oes eng {G hod - es ey oR et yon go ae me ep ors CC owe res, e wed "eS ey coed - i Nad 7) a a "y oh " "pe & Seo gy hi we E can a a oa ire ca} be papee hon ten nei ie ss) res ie sss a, son ST Me % He Sek ath na) heed Gt we BS oo i nn 6, nn a) 63 ° het oad, of ee i a sone, ven, awd fesse £%h hod Seve boa ay od ; pate eat ee wed Nowe. 3 pa, t r% "fs pec eed bh ih ees oh. t , ' doce na 1 ? te i £4 A "ns fe £s ° 1 oo GS oh. ces % woe ht oe ion "~ if of on of £95 * cod > i Th. pen wong Hie eve Bat * oS " het 7 ia: my Aon ee a bee as OM . boa Apoet 's % 'a 5 £4 t is ' 4 > 2 , OE w Bae te DF = mB - 2 we fea ate, ; 4 ae 4 steed pont e she a x & ms ne wpe ee NJ ri i ne R sapere, x ran "9 hate @ 3 @ Me tie GN Ge OD u hy ae) - & Gp egy Cn 8 Oe beee, toto ne ene i Md "tt ani; we Sr rn i 2 OG fee acd 3 Goo. moe TE gr 6G, iO wo Ko - ae sa a - 28 "Ss & fe cap WG vile ogpee . m a a ae 's ¢ Fou . M. x 4 "4 4 Sn, g a ae a44 as teen, Son oe os, o ret pas poten, fooe pe bee we - beee were "a pe ay ee --~ £4 ee tae eee ¥ th > ' ce ~ pean es iat 38 o6% San Neath " LA won aw e '2 baw '. io ae a tht ot g ee) * wo a eee er an Cy . wh nye vee. t oad oy if oe ee Mee Gs se vie, ye uy D> on f yen ry: > 'en, ¢ # on eee ' fee. ae tes Ledeen rm LAP Sues co oa ben tis Be] bon te o, weed ies a Ge ee teow ee ee othe a er 5 a 6 So oA ao . : peor we pore bow £% cc ae toon £F% ra "re we "ty eee ry 03 A . Ks aa ed 2 RE (ae fe Md d peed fete ta ; bee % #2 JS Bo t 8 oo FF 5 a5 fade *, 4, ae ' e Pers badd 4 ee wee we Ls wee en oe £f3 , es ae, we © - 3 % = OG @m gg 8 m Bos m & ihe fA Sapee cc "oe ese $3 $s "5 By La. a steed Sere feewe. oc % me OT ae en CH it m4 ae 15 w es: GR weet seoee He We wy eh ; x mp 3 yy fe me sooed nny ae ee "8 a3 4 iy BF Bt rap oP 4g Lk Oo ws BB x NA OG Se Seve Ld "pes, a ined aa eemel" 1% fy as pee Tan ft we vag ge "te nn, is, A «43 LA EM fe re, a4 ©} i # Fy a a a ao "ep DP we PO i m0. fe ee a ge bo Go Need ae "ee 4 were a Fae on, pen we Sno dees th wn co eek pot ast 1% Fale End Soot % we pad pw; rae eee: ra shee' nt 4 % pase on as Ree bee eg mS 3 nr a ae hee tae ¢ te oT wf we Boge . ; meee oa f fon aes "ee gt a iy a 1 a ry op iy oe ma mo 2 oe te YH Oth Sed "ined om ee os a "it we £ hove ts pent attg oe nd 5 a ne 27 oe 3 by, Se boo pees ry wire ei ty on a CF hee ; fee geen tee gem oy den "ot 5 an a a arr ala am 1 * vee, yer pe. wh ge 4 - "e ~~ a yn we 9 wed a rr! O FA ae OR 4 nr cs tf Th. "3 a oad (e 'hpon, Ea pores z of. $3 rs tm, i wy wh wn SNE ane r we , 4 " 69 aS or on bon Gog Bt OLE gt wae Ce vod ee i 4 $e eed oe po a he, Qo Ch Te ge fp ial wae = wm # AO oe ke we ag Se ep th om toy, A ot hoo hde e ue 6 ca) ped ot choot . en, reek oh rn te aS 8 we te can ar Sr a ns a eo © wm 3 a & pes me ZB 6 & Ge oA LE A oy ake os oe i me esa A oe ne en ee ee Ga OR "tee ps wa we ey {% a <b, vA w, ve 45 53 a. ve wed 'aah on bid iad nen ube ' 3 ft ae % 4 aah fewe a : «ut Bee : zo oe : t a eas im ft o SG as ey FF ee & 6@ 4 © © & & 2 B hee we 5, ES poe oe tb CERRO a= «@ ee a ° Gime Bt 8B Dat 6 Bow go & 6 BS = £ © BE & Boe ED mT Be ee we me YO Se a or mw & SO v3 mh & & 6S ft wm & Be ge Ee Ge 2s od way Gh a nn + a nn? oo fe i Goa i Joon: wae we fee yee . hee go" ot Ct igo e Fi CL thet vowe Ye wen fh Meee Jerr @ wy me, Fae oe wed bad ae won h tS pan nie? warn Z "es Par 63 nee ae ay pres 3 wo bed 5a a , .@ fone a OE ve & re 1 ga D® pes * ~ e ny P ma ~ = © BR a Sn a, a << <> > ae id Be mA @ Oo can y, aan 7 ann nr 4 "CRS fe A SE open 'om Ls nd eh ee a) ee se doe - "a @ © &@ % 2 2 wW Bm - HB a 5 we Ss pr an) ae Maret Sad eg: rg tore 48) eve ss os US os eG eo Ss © . we th me 8 mm f & ehooe ee hE hong 'et Loos is, re chore nod ~ See rans ae) oo faves Em eae y: f 3 eee a , oe no os. fee, A gee ee te 5 & 2 4 4 GB & , 2 ees bf ES '5 7 % , ' ee, de bseed ', B® & "ho hf Zz 4 2 ran input tax credii which the Petitioner is eligible legitimately In respect of tax suffered purchases due to the non uploading of invoices as alsa misrnatch of the Invoices af the hands of the supplying persans as also consequent levy of penally and interest under APGST and COST Acts 2017 as illegal, arbitrary ay unfair, unjust and violative of Articles 14, 19C1/ Ng) and 265 of the Consiiiution of india and consequently direct the authorities to take effective and correct action ay} the interest of ravernue. IA NO: Taf 2022 Patition under Section 151 CPC is fled praying that in the circurnsiances stated in the affidavit fled In support of the wrif petition, the High Court may be nleased fo stay all further proceedings pursuant to the impugned proceedings of the 3rd respondent dated 28-08-2022 in AAO No, ZHSTOH220D99800 in Ref. No. S7ACLPLE243K 126 including interest anc penalty, pending disposal of the Writ Petition No. 33208 of 2022, on the fle of the High Court. The petition coring on for hearing, upon perusing the Petition and the afidavit fled in suppart thereof and the order of the High Coun, datec 34.10.2028 & 19.03.2024 made herein and upon hearing the arguments of SREMV.JRLKUMAR Advocate for the Petitioner, Deputy Solictor General of india for Respondent No.1 and Governrnent Pleader for Commercial Taxes for Respondent Nos.2 & 3. o Sah S809 of 202. v a x ° WRIT PETITION NO Setween on & i $3 sheet Niger . any 'a See, wee * ' ie wees Pree " ° Seen 3 es % Sees en, ext " (7 ' ae 4 mn i ies tone ee ah oe $3 os he % Dg OD Be ef ge Go 3 % we mo» 3 & A es a a a we ee ' ale tha on cc tte po yA hee on ' mn ch Sas © bn % oF a a wm Gs Le ie a. @ i om, OS e yy 0 Aan ant upte ove oa tn, ae oa " pore ry f aa me . vas i mn fs e 8 ©§ @ & oe Bo = Be eg Pb ,. . a: a wa te ge oe oa ett enn, £0, fae weer ay Seobn pees oe Poa see. mee org fn3 Boor, a eer veere, Bites bones Ka chee iosee WG ani gece bad a et : fee i ie % sa tS Oe go Ofh oe Oy fy ome EDL fers Ly ° ie Nn, oer " thy loo cc a4 * tee "ove ¢ i ws ee i SR @ Be ay ; oe Cc Pi Sd eB rs, Pi sore ios y is ieee Sed peeee leo i' wn <3 fe Ch wee 'Aen - op bon ag ap Se a £0: Wigene : Roost we, x snoviee th " 4 See foal we Cts ' 193 oe ; mm rad oe og 2 fo ee te 5 wen :. 4 wae en er » A t Hy e0e Gf a vi fee ES oS OE oe rn: wegen, me, 4 goer wees 4 F ; brews ony C3 , . ~ mn on : Ke eee be me We So % yw co 1 @ oy oe 4 . xs Qo tee (a co fad at lan nen Pa * ; 2 3 gg Mo £3 bees ee eat % 2 & % Ge = 2 8 @ 6 By BO lee * OG food 'yf nee ey <3} 44 a poten iee7 yo tio fe os te ee nn a ' a yD ve SS ox, Bo. @ y je » tb Eg ™ ee ee 2 th & ee oat i ep Oe Ot oe z ee OS my ES ge OnE gee Bowe "vt , Ee x eS ia wo qo Je . . nt wet lhe eG £3 i Bo, ee OG ff om qn EEE eo & © & oo 6 © Bo % fe ote a toe ar . Be & S & a a oS A Boe i na fe a Ss ue ce iy ns Sf WY 2 o a 2S fo Me a es ' brevet A cea on -- eee KS yo ~ . bebe a? " : woe i OE C3 oa nn ae: oe ; 4 : 4 oe £4, - ts ie gon bf : ead an mc e we 3 56 EE Cb 4 8 % a a ai a oe 'e m wm os wow ae Gy an, Fi 2 co pion ogee vee. wee Ss + dete A oG wy and beowe Pie EN} , ea fo bene ay, ; " tee ay tet 43 fh, on rr mony at oboee oe oe id pot Pac ro) aa oe ¢ i ud iH a, PE item yoo Ee is need we te wien As oo 4, bee lew eee . Mod t is Fai' ow eters ' . eee rs yn, Sree gee trees fe a "tes ae ay ws Ke Leber tee Sheed we, saeed bebe Bk r% ¢ me) m4 oF a a "hoor of nee at Som, ' ad BE Ne : or eA HE ee deve . . $ 5 : eee w) fd ve, toes ¢ a 4 er a Sb hen ne Hh mm ub wb i es we we te a . re - ix] co i 4 Pa ye pam a Son on & ob) Ch eee gn tage * : a fn YS oi a "Zy 4 "ned oy rin 4s ry ex 7 weeds : ve pe ed Gj wm' O. ra & A th pi cin oS os on of fa 2 a nn , tb ae oe ek Mh £ a ann oe ao 6 twee Se A oh Ts an cn ass $y 43 choo. 6B ws , ry is Pad e fond Os wm eg) eee La cia a os % Toth aa toon baton. We pra bit. tere we Be : eo & < 5 Gs wo Gg OO Bom oe 8 voles ie deer ww ae heed te as er we ae ae wa e obeoe a ° " eee en ce we ed where Pog ie) Fas i we thet Y @ rs on 4 res [ae a me. 2S fever F5 eww : a rs a we wa ood Lf. 1 % ¢ 5 go i | OO Ui em yo at " ie 4 ; "Con ", - a, 6 a 'eee, " . ke " gy fe B. S 6 & GO 8 & GR we g g & Co og © vee ' ae ow fs ww 2 & mw DY + foe mB FP FS x oS o Pra , et ' tee theo eee fees Cc ton ; po Crd "> % sane ifn go PT <8 & OB mo. me BE ae OMe ea a anne: 4 a or a 8 46 se , a MESO £73 oe ©. ie & wm © & ROU #& & & ge Bm Gm o 3 S i ge Yen ceee £ S ee benee : Ly . "e, ne 4 Paws Sp a ne & Ee - tf ras we co Oe w Se ay Xe £23 tS ye at yee ean UES a8 "yn feew. o ELS oO : i 4 w A nn oon a Z i é coe) ioe 4 an; a sis Sinee cS yet Gon o : nn we OF Oe Faas a G3 5 et cae ; wk, : . Ba en * ni wt Reco whee Ae: aa raid arc! a a as 7 ty, eg Ra - : OR : ten ie a << hed ee Gh ge pod a o 4, oy apo > 2 yo sy) we a i. beset 19%, we ron ft aa OE 0 g 72 re go roy bbe, ars pay , od & @ ww & G 1 ®@ FB bh £ i we la 'ede yok tt a -7 face Bee Seed wees To ae gS od om 8 4 on % wee ib ee iad iad £3 oh heroine m3 mn bod all bon eG bead ef cS a mw & oY wot ceed "CS mae hee steed anne 3 'tn en we CL MW Ne The petition corning on for hearing, upon perusing the Petition and the affidavit Tier) in support thereof and the order of the High Court, dafed 03.10.2023 & 19.03.2024 made herein and upan hearing the arguments of sri JN Venkata Suresh Kumar, Advocate for the Fellioner and GP for a Carnnercial Tax for the Respondenis. WRIT PETITION NO: 14767 of 2023 Bebyeen: Mis. Vilay Traders, Sy. No. S41-A, Plot No. 34, Mydukur Road, industrial kstats, Proddalur, YSR Kadapa District, Andhra Pradesh 516960, Rep. by us Proprietor Mr. Chintakunta Subba Reddy. Petitioner AND 1. The Superintendent of Central Tax, Proddatur-| CGST Range, D. No. 3/918, ld OSP Office Building, YMR Colony, Proddatur S16260, YSR Kadapa District, Anchra Pradesh. 2. The Additional Assistant Director, Directorate General of GST intelligence, Visakhapainam Zonal Uni, Door No. 28-14-17, Suryabagh, Beside Melody Theatre, Visakhapatnam 530020, Visakhapainam Pystvict Andhra Pradesh. The State of Andhra Pradesh, Rep. by the Princ ioal Secretary to the tas Government, Revenue (ST) Department, A.P. Secretarial Buildings, Velagapudi, Guntur District, Andhra Pradesh. | 4. The Union of india, rep. by iis Secretary (Finance), Ministry of Finance, North Block, New Delhi 1770007. Respondanis Petition under Article 228 of the Constitution of India is fled praying that in the cirournstances stated in the affidavil filed therewith, the High Gourl may be pleased fo issue an approm righs Writ, Onder or Direction riore particularly in the nature of MANDAMUS declaring that Section aleve} of the GOT Act, aur', is ultra vires, violative of Arilcle 74 af the Constiutien of India and consequent tly quash the same or in the alfemative declare that ft should be read down in so far a8 if imposes obligation on the recipient fo ensure payment adentssibility of ITC availed by the supplier: and consequently set aside the impugned Orden Org No. Y¥LOdO2-04-2023-24, dated TQHO-2023, ano B2, Sad, passed by the First Respon under the CGST and S6ST without considering the detailed objections, case laws and evidence submitted ings BY cpiox boa tivoes £ tes Mrnsiniac ety gy Rryees artery by the Pellioner is violative oF Ie principles of natural justice, arbitrary, eden wyfi hist Bee ntiaee anel Reead » eet e meas - capricious, unfair, unjust, baseless ang peseq OF mere assumoions, presumplions and conjectures, unreasoned and diegal and consequently set aside the same. Prayer amended/substituted as per © "ourt Order dated 09.10.2029 Vide IA No.2 of 2023 In WP. No 14787 of 2022. iA NO: 1 of 20238 x Ny ~ Pag ae ~, raying thal in The cimmunstances 7 Petition under Section 1ST CPG is stated in the affidavit fled in suppert of the writ pelitian, v © High Court may be oleased to grant stay of all further praceedings, including collection of the disputed tax, penally and interest, iny posed by the First Resmandent vice the impugned Order-in-Original No. YL HAQd-04-2083-24, dated 19-05-2023, for ine ~ * Pe wet aay VEN > ay een ey Tax Perlocs April, O78 to Maren, The petition coming on far Reanng, Upon PEMUSING the Petition and the Reeds Sse ; . ' bh wf oasyed % ~t mt Sieh ™~ ; Aatos affidavit fled in support thereof and the orcer of fhe High Court, dated it Sefer? ae mo FYAy "yy Q sey Sed MYO 4 - AOR 8 i ony 46 40.9023 11.16.2083, G2.01 2024 & IGLOS 20es made herein and upan hearing the arguments of SRIEG.NARENDRA CHETTY Advocate for the Potitioner, SrhY Avani Kumar, learned Oentral Gavernment Counsel for respondent Nos.7 & 4 and GP for Commercial Tax for Respondent Nos. 2 & 3. WRIT PETITION NO: 14775 of 2023 Rehveen: M/s.Prathima Ol MI, Sy. No. 80, Prakash Nagar, Kothapalll Post, Proddatur, YSR Nadapa Cistrict, Anchra Pradesh -8163680, rap. by iis Propritetrix smi. A. Prathima Petitionsr AND 1. The Superintendent of Central Tax, Proddatur| CGST e, D No SiSis, Qid DSP Office Bullding, YMR Colony, Prodeatur - 16260 YSR Sadapa District, Andhra Pradesh. 2. The Additional Assistant Director, Directorate General of GST intelligence, Visakhapatnam Zonal Unit, Door No. 28-14-17, Suryabagh, Reside Melody Theatre, Visakhapatnam - 30020, Visakhapatnam District, Andhra Pradesh. | 3. The Assistant Commissioner (ST}, Kadapa Circle, Proddatur-1, 24/558, Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District, Andhra Pradesh-3 15764. 4, The State of Andhra Pradesh, Rep. by the Princlpal Secretary io the Government, Revenue (ST) Department, AP. Secretarial Bulidings, Velagapudi, Guntur District, Andhra Pradesn. 5. The Union of India, rep. by is Secretary (Finance), Minisiry of Finance, North Block, New Delhi -1 710007. . Maespondenns Petition under Article 226 of the Constitution of India is Med praying thal iy the circumstances stated in the affidavit filed therewith, the High Court me e pleased to issue an appropriate Writ, Order or Direction more partiouiarly in oa mn Pree. ws 03 ty on 1% wo or soon ' a . eas " % "ts rane Me ogee, ¢ eee boos Pa ad 4 ce one, "4 fn AB b: Se gs Be ee Y i we BY % Le ae re wierd ices sn 'ems tae teen ce ; m & & -~ & me Rm & SE w oe re , aye ye GM es rn mp mp OM ge fo me ey, pen ne "td, . Bo te te 1 eR, ao mR we tt + fede "ie ae we bed we nree 4 a gm, £3 eee peed a Kena , oy, i" te 7% torr % Snot : ft ne % oo fs ond aa wh, Need w $ Sew Fe ¢ fy nt me "nd, bane hove iy eee, 3% Pak , ot sere. peer C5 edt laced ted ass 3 ad if aad Sead tf, oye et a 'we hy a OES a Ms 4 an a ae eM ' Co. m OG on Mw nn oe rae) nt A) fied on we ° Fo es [ite aad s ne cea See. bebe . oes wes es "agnnt on Dea ® ae fen fee od nae iA aft w isa on i mo sO 2 So gm Bs o 2 a2 hare 6 $e G2 a aoe ae pone We, ae 4 > weed ty ay al ae 76 seree nog Ay . teal 4 & xo ry Sonn a . o 9 ony recor A <3) Cy ey BO we OB i a a) 3 . 2 2 gy DR we a ar or oo Meee on as a ne an o 7 D6 oe ze 3 & & ££ 6 &@ ¢ FE rs " oo "ey ee O va " KH <f Seow soon 0% "S oa 4 ON, fas a fh fan) ts ah rae ion seene yes oNd ge Ey . Lb ey ; rn SS eM en Fy ore hy fess e ree x. eg ews Ch oy Soo 7 45 1% Lae C04 e oe Me, a. 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Oe Gi 8 8 2 Bo me ond ey So te on ot en rn yal pa a gy wd 5 5 9 & me 2 OS & me % z rant stow steed " few 4 2 Ly see , ne kane YW seen. eras a Bs 63 5] Sino tome ag ced 90 wo + i me i een H A trot a oy ': v4 7 Cs 2 fe B @ & ge BON 8 & © Q re | og as if (nn Bowe ge thd : be " foe ? , 7" O4 ng on wdeve & eg a nes a te ocd an i - taowe fh Ms a, , oon na 43 ee "hr ay ions ee wae Ye rod wo tA RS ED oA we Ry om C3 tL BoA Son Teck on o. & cS on. ~, pe read x pd 2 > # @® = @ & B & & 1 & @ A En» = 8 BB & 8 2 2 8 8 & ey eet as a a <r oe . woe vows EE ce The Petition Coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and fhe order of the High Court, dated 49.10.2083, 20.41.2082 & 19.03.2024 made hersin upon hearing the arguments of SRIG NARENDRA CHETTY Advocate for the Petitioner and of SRL SURESH KUMAR ROUTHU (SR SC FOR CBIC), for the Respondent 98.1 & 2, and of GP FOR COMMERCIAL TAXES for the Respondent Nos.2 & 4 and of DEPUTY SOLICITOR GENERAL of INDIA, for the Respondent No.4. WRIT PETITION NO: 14805 of 2023 Sehween: Mis Sri Padmavathi Venkateswara Trading Company, Door ne. 5/528, Madhur Hoad, Prakash Nagar, Proddatur 516360. YSR Kadapa District, Andhra Pradesh, Rep. by its Proprietor, Mr. K. Surendra Reddy Petitioner AND 1. The Superintendent of Central Tax, Proddaiur! CGST Range, D. No. 3/916, Old DSP Office Bulld' YMR Colony, Proddatur 516360, YOR KADAPSA District, Andhra Fradesh. The Additional Assistant Director, Directorate General of Gs Cf y intelligence, Visakhapatnam Zonal Unit, Door No. 28- -17, Guryabagh, Beside Melody Theatre, Visakhapainam 930020, Visakhapatnam District Andhra Pradesh The Assistant Commissioner (ST}, Kadapa Circle, Proddatur-1, 24/08, fan Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District, Andhra Pradesh-5 10164 The State of Andhra Pradesh, Rep. oy the Principal Secretary tn the by. overnment, Revenue (ST) Department, AP. Secretarial Buildings. Velagapudi, Guntur District, Andhra Pradesh. -§. 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WS A ie A oat fs od oe we oe £" x yee 4 o. 'nel Pa @& gh 7 ioe ms us [a ond Gnd oO. 4 8 Lo ras Cpe rae Soy pet ' Sead pe AE we, we mM Pat "4 Se geet ? > ne a a Ce a or rr aan" ne an ? mobs Cs a 2 & nn a a' we gS a Sy a gs s oS Fm VM & Bok at £3 4 pees re ", we co paces tooo ° + we OTR Gg Me ey "a 3 mn 6 s Re yd oc nS wo eee $53 Son Bb pera m head fs , 4 4, re "a gen % aM ~~ Seve 47 2 & © 5S » 3B PF pep & & ™ & S OS © sx Be sat ab & Go i 6 @ @ B & 2 © 6B 2 mp ~ gg BS fk ss vam fo, fo oY "au Bos Be ye 4 & be Roe FS By 63 er 2 & ee pe oe Sa RSE ica mee OR £ oa. wo © ff ¢ Spey = tS my 2 to ra a Os 2 ons Se "ES ; cee) » : & 4 oo, ee wegen, os aX] one Tne hen, oS, t ie one See. eval $ a te ee pe s 2 4 & Pssst Ba EG Qed as love o ia vane oh. wed S> bot 23 Sede Si womee - Neat fed eens for ~2080 3 ¥ ~ o x *, gO * ce ed 4 v N x 3 . De o Dae GOST and SGST Acis, 2017, pending disposal of WP 14805 of 2022, on the fle ef the High Court. The Petition Coming on for hearing, upon perusing the Fetihon and ine ra affidavit isd In support thereof and the order of the High Court, dated 19.10.2023, 20.11.2022 8 19.08.2024 made herein and upon hearing the arguments of SRIG NARENDRA CHETTY, Advocate for the Pettioner, and of SRI SURESH KUMAR ROUTHU (SR SC FOR CBIC), for the Respondent Nos.1 & 3, and af GP FOR COMMERCIAL TAXES, far the Respondent Nos.3 & 4. and of DEPUTY SOLICITOR GENERAL of INDIA, for the Respondert No.5 WRIT PETITION NO: 14847 of 2023 Selwean Mis.Sree Vamsi CH Mil, D.No 5/050, Sarvireddypalle Vilage, KMothapalis Panchay: at, Macur Road, Praddatur, YSR Kadapa District, Andhra Pradesh, Rep. by iis Frognetor Mr. YY. Chenna Redely Petitioner AND 1. The Superintendent of Central Tax, Proddatu - COST Range, DO. No. 3/818, Ol DSP Offic ce Building, YMR Colony, Proddatur 816360, YS Kadaga Distnct, Andhra Fraciesh. 2. The Assistant Commissioner (ST), Kadape Circle, Proddatur-], 24/560, Rameswaram Road, Vasanthapeta, Proddatur, YOR Kadapa t Distniet Andhra Pradesh-515164. The State of Andhra Pradesh, Rep. by the Princinal Secrelary to the 7 Government, Revenue (ST) Department, AP. Secretanat Buildings, Velagapudl, Guriur District, Andhra Pradesh. 4. The Union of india, rap. by iis Secretary (Finance), Ministry of Finance, North Block, New Delhi 1700074. PR ot ft th z 225 OF uy Batition urder Arichs bo , Respondents 2 Wd o 4, Be oa B fe ot ® in the circumstances stated {n the affidavit filed therewith, the High Court may he pleased fo issue an appropriate V the nature of MANDAMUS declanng B(2iic} of the & 7 2047. is uftra vires, violative of Anicle 74 of the Constitution of india and consequently quash the same or in ihe a Hive declare that { shouls be se react down in so far as B imposes obt of tax by supolier fo the Government anc further obfigates the recipient fo very acmissibility of (TC availed by the supplier: and consequaniiy set aside the impugned Order-In-Onginal No. 4 LO408.03-20288-23, datad Q1-e20e3, passed by the First Responder for the Yax Periods Novernber, 2017 to January, 2018, under the CGST and sc Y Acts. 2017. which is alsa Hiegal as i was passed withoul considering the deta fed oblections, case laws and evidence submitted by the Petitioner and on grounds not mentioned in the shew cause notice is vidlative af the principles of natural justice, arbdrary capricious, unfair, unjust, baseless and based on niere assumMpuons vvesurntion and coniectures, unreasaned, anc egal and carsequently set Prayer amanded/substituted as per & No.2 of 2029 in WPR.No 4847 of 208 eEey » ren IANO: T of 20e0 Patition under Section TST IPC: the afidavil Me grant slay of ae ec stated pleased disputed fax, penally and Imougned Orderin-Origin s fled orayil f the writ petition, the H art Order dated 09.10.2023 Vide 1A the igh Court may be yg thaiin circumstances SSS Tax Fenods November, 2077 to January, 2078 under the CGST and SGST Acts, 2017, and pass, Pending disposal af WP 14847 of 2023, on the file of the High Court, The petition coming on for hearing, upor perusing the Petition and the atidavil Ted in support thereof and the Order of the High Court, dated VA LO0eS, 11.12. 2083, 02.01.2024 & 19.08.2084 made herein and upon hearing the arguments of SRIIGNARENDRA CHETTY Advocate for the Petitioner, MY V_AnH Kurnar, learned Central Government Counsel, anpears far respondent Nos.1 & 4 and Governmert Pleader for Carmmercial Tax, for Respandent Nos.2 & 3. WRIT PETITION NO: 17785 of 2023 Cetween: M/s Bharati Airtel Limited, Next to Rarur Vyshya Bank, 30-15-150/1 Wards No. oF 2?, Dabagardens, Visakhapainam, Andhra Pradesh 530027, Represented by its Authorized Signatory, Mr. Raieev Fraveen. _ Petitioner AND i. Union of insia, Represented by fhe Secretary, Ministry of Finance Deparment of Revenue, Government of Indie North Block, New Delhi 110004 e. Stale of Andhra Pradesh, Represented by fs Principal Secretary, Revenue CTH Depariment, Secretariat Velagapudli, Amaravatt Goods and Services Tax Council, Through tis Chairman GST Counnil td Secretarial Sth Floor, Tower {], Jeevan Bharti Bullding, fanpath Road Connaught Place, New Delhi-? 10 0014 4. Gantral Board of indyect Taxes ard Gusioms, Through its Chairman, North Glock, New Delhi 170 004 Ti, ponoe Y L CS " Sece Fad " Ay Pe © ay a age van oe Ge a3 ££ 8 & & te i yo DP tH A me & BS Bog eye : i foe Pt aes So ES ae Ls oe ¢ 4 MEE cn fas te gy fe a # my eer come EY wo OT 5 rn rt mre nn re Fis so sg 0 re ae wip Soe ht . ¢ Bs 6 ToT . po ' ne: eat at i soe on dl bon % % Cc & oo a7 Qs lene ae oan Sree Ay, 'anaes hong "f, pre Sw. peer oo yet % tb we. " teed ceva wn bee, . oo ye 9, oa a $s Tee 1G ae we feee. 'S Y a neee wpe oe fai fee ech 57 hod b $e Feed \ nee eeeee ard ted a eo ttt 7 : Aeot odoee wae an £ be yen M4 aon % he, % ded ¢ Sees or a 'ee ve, Oe Bob Es Lo EA ae n\n O06 aso @ & bee oc so era iG o oe 3% Ch een EB Y frome TS 43 on rs 3, AB vere gee & oA & & ns pn ne oO £ go fr Ue ie oa Tr were yee eho 1G Ge see aot Nabe tba % ry os A < ad pe rr Or a ee com eter a, iA use a vison, Ae) £4 oye ore 45 DA phe 3 ao "2 fen chee ae fg tt ed oom fest oo etn oY * ne wae ye pe a , Be Go. Gow s 4 [on i poe To i @ ee ee EA cece 5 Oe GS oi) en ee ees fe 'padre é sone "A x - we " thd Meee eee uh deed i, eed pote aoe tbe " Feces ' apece et oe apeee ae on, "Ct pad 7s % ig ae eens, , bees 7 oh ye ied Led " A a5) ead 3 faeeeg ' oboe z , tp 4% eee see. oe pane oo ee feewe ine CL ae oon , te ye, ME ee BY a peo OG wa oon Po y Os tee od lee SA % % a3 Bi 4 er We eat ne C4 tA wr be cai ib G a . rs 2 6 8 OY G6 BA DB rn A oan ns. bebe Soe CATR. 4 ry cee thenet eo poo te np tee [e8) tat bees © we cee , "ot . woos vein tC nie i |G " oR ce or EE ok fo + T SF Be ye 6% Se, steet ee oS an ts "Ee rhe wy? Ned Seve shot "or Sere Meek oft 4 ~ bees (% caw) reso ra 4 "Ee. x ¢ hee es Oo ] Fe © gf 4 me a a baat here ; mo - fd 5 es @ € toe @ ™ 6 & at ee & 2 © a) a & 0 , : j ; cf , wae iy So oh % 2 ae & & & mS 8 CE fo wm, be ans? 3 ee SS pon, eer nn OF men eS &s ay fed ty gC 2 ao, ae " F . whew " yet pnt . 'eed re A 7 tA nb Sab 'a i ome pe é 4% S Sn nc nn ce $ £5p oe a : Sa wh | rye, =€3 mn wy om , Se . a2 nat ca! Lm + Ce Aro ee Sadi poe cr oa boos Co oo E53 ro es ae ~ , 1 ce 4 i ny Sone a fase t% "se Lt ae 4 Sooo vow sea oe Save Lf y (oe) C3 ad bape ad the on mh, 5 555 ye tf fa) or om 63 a ocmmnaerr pe EN et ron > ra woes --e iw Lo rr on pers % roann aed & verre aot uo) fece ee te {3 a: ia eS Eee eg ee BES a oye Boe OO EO, OR OB gg Go 8 Ds Bo os te - ween ve we "eo vrene e. ee Apot t Lo eens 59) rr 3 Ge - ys <e ced a BB 2 @o 2 6B 2 2: ee ee RES So ns as a "eer pera veod, Note thy 4 sere wot 4 ood, Fag pee 30 Pg 43) "pres. - ge Bok GD c oe sree CG [) sect aes sy yo a vet " ogg " lesan whens = creat f% toate? % isos : oo Sade on a ae ad ti iM % eens LA $4 » wn teteee us ' whe Naat is : font tee bees 3 Godbe oe Sale ESS ea oy mm A Oe co or an er: ey 2 6 be tke az ig 8 & _ cE Bow mo te & a Sree. we ott, 2 aie Cs ihe oo \ . rai ie bee. An cS 'bs pes i Seve f a? mr a ~ " Gg "~ 2 8 & ew goof & oe me mR & ry OB RM ry SC co - ue uo ES A en tpee (<p a eau os ns «a Fp tee Boa; bide, hp othe freee. th 4 ae oh ae ae is) thn bern £38, f "pee ey vad Ss oes 5 i? vag ae Lhd pesados % ab 4 iS $ fay) i 1 el tA ee eed oO i "ye A; ms noo "4 ht ot £3 ae a rs on Sa a Hs 48] trod 6B of a rn a? " Fe cn eS or '4 i ie 2 wee YS weed - pea ne none ONS on a id bo on ye he Cy nai ie eS yore ~ Af ceed eS oo weees A 2 tb ; £4 . an 2 we in a loon oe ie he re a aed a : oe We gn rn in sed 48 a <A i ee ee TEE sagem oo L oO ow Stee CE en tt wom OD or tes o3 6i3 ye an wm wey we Af a cy Cy So eyes tes, oh gp xg whe soapy ra m5 es ry Sesed Love atece oon a8 tr in xr po ot Gee raed o Neer d pa ton, wy tat we us re ft te i) is A ce Sr = we "o3 he, wm fe a 'ws Pas ee ene -# rm " % me *, eae vs wom 3 BP gop 8 Ie Rm o«@ 2 se Be Pw OC ne. , ea ' bewe %y ad 7 's on Z in en paeren 2 are i a 54 ui ee & he, ia A, Be eee Ny is a ney C3 ad a 6 anh 3 "eee ee aa oe ae . ut 6G 1 tate bees Bolt nen 60% nr irae oo a oes yer frome agree eevee ed io nen EY ; od g ve 'ane fogs or San ne an t < Cy EG 4 , um ae ie dove bow £4 wen " ry a et ed Y xo yo choco ne ae oS La Mtg ca C4 wet ood a) noob at z ' re "ry ' ede wonoe Seve $45. Seas. 4, oo a3 wes gs HS weet hoo aotee be f3 reve A) a ¢ fs ny BO mm ber vote » " Soe em Oe 7 ln " tb od GS ¢ Eo. ie % Y a a nn a rs oan aoe & "oe B&B & % 6 2 € & &§ £@ Ss ¢ eo "- BE « fb Mm a mi, tebe ' "e Ben hey a a aS beg fe ~ ie : ' me ey a: nd ee me fs ~ 1 ff 6% et wee "4 a rs Ee fe. A ne "ot 1 ME BS " pas wi , ord ; che kd oS OO a ae a co fo ty OE hee a "ta - 0 ah x4 oad bee ben fo ae Oh, ao - : ew TY CoO L 3 id OF YE 4 a e fy 2 er a H lex, £ oN 2 5 cr ° hee % 2 fee. a j Y B os whe - res rn a oO en a re OC, oy ue ne ae cee roy) - on age aw? wor oe 5 05 ~ "on, " 4 7 Ee at ap. os ce ate oe en ween de Spee ae) th io es ae see oo pm oe teed fre one ee us Fan pe ft et tm 4 Se EER te ee egy ws a5) w & A, ' we wan) 4 a 4, me -: Phe * . g ts as aie) fades rs OA OG nat we Co fo &> a5 (eee gen i a B > i Apart 2 & af A Fa Mi % cl Co " MS Is ' 3 ¥ x At, & CS g 3 ¥ Q 8 Act, oo a 5 g Fy n q a a 204? cay 2u}4 ig '3 i Ys CNS § LANo,.? of 2823 RB a sunt may be pleased to stay the operation of the order passed by Respondent No vide CTD Order No DIN 3771042443522, dated 11.04 2024 and dire Respondents io not take any coercive action, pending disposal of WOR_No. 17755 of 83023, on the fle of the High Court, EPEC PIED IDET ODED ODE TOPE PO aS a affidavit fled in support thereof and the orders of the High Court dated , 26.07 20238, 24.08.2023, OG.10.2023, 27.71.2023, 23.01.2024 & 19.05. 2024 made in LA.No.2 of 2023 and upon hearing the arguments of Si. P Badrinath, : Advocate for the Petitioner, Sri Jupudi V & Yagna Butt, Depuly Solicitor General for the respondent Not and of Advocate General for the respondent B Nas.2 io 7. Between: Mis Bharati Airtel Limited, Next fo Karur Vyshya Bank, 40-15-150/1 Wards No. 2?, Dabagardens, Visakhapatnam, Andhra Pradesh $30027, Represented by its Authorized Signatory, Mr. Rajeev Praveen. | _ Petitioner AND 1. Union of india, Represented by the Secretary, Ministry of Finance Department of Revenue, Government of India North Block, New Delhi? 19004 @. State of Andhra Pradesh, Represented by its Principal Secretary, Revenue CTH Department, Secretariat Velagapudi, Amaravat 3. Goods and Services Tax Council, Through its Charman GST Couns secretariat 5" Floor, Tower i, Jeevan Sharti Building, Janpath Road, Connaught Place, New Delhe 1] 10 90% 4 Central Board of Indirect Taxes and Customs, Through ts Chairman, North Block, New Delhi 110 007 a Ls 4 , Bf "+ eet : oan ¢ rea" Shee $3 ~ ah 4 : me co i Be & 2 6 & t @ Coy nano ie cc beene ee pe i Sas om vot "re (4 % 4 % a £ - * A % vape? , 2 aan on fe eg gO ae mS me ve, & ai rr? rn oe SS © sr or i a an on fone Fook ger gree hove ot ats ae ee we ae 6 tos Bo OTR ea, ES a j " een % on nod ocr a. nr on % 0% iG Ve apee vapen wu, Son Sado dad re Cf an LJ oo va d C5 ae ty as Wigon ies] 0% ei weed Sag . is "en 8 am as shoot er on ws bron med whet " ae 3 uy ie OE : Bon oo fa) rn tong Luh otne wl open 2G m ts fe y a nn a oy te on at aes wlhes in ft eheee £5 nel Cs fat a4 shock fo. G Gi tae 9), © oe ; "we = ay ae wel ee ns 2 i goo" Og ER Ee GG oe be Mn gm we wl ns Be 1 Bow . Cho ogg Bs ae os we ee seaie we $e 5 pe . 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Ay en £6 '. 4 iy aan ooo SS oe @ au tS a or ee $3 wey te ard tees Oe wok ies % hott Ct co oe rs oo ben yen we Soe Lt om Be rd YP oe = be Fy -- OM me Oh 2 Bee 63 i oA . hn . ® as Pa xo3 a % wh aad fs an ie Soar wee 4 ih nod a "Bs = wi & Sa ee oS G3 68 & 3 (3 Se & be Ge " ied ie 1 nn or 4 x ne if & ke é% tt *« "ORG , re eo mm ? as Bo" ee ee me pO ETS in a nr ano) £ - ay lexi 4 Ce mh, wa pees KS aad Jd " "< SS $57 vo 'ned on a ag GS . % we ohect , reg 1 Heo " i ° =f eet ioe, an oe bee eden . fe if 3 poet ' See ; ' 'nl, oP ry on no se, ifs ar a an am 2 Y ms 7 L & *# & eae CR org a @ & & © & x Se we OO Seem so, = G8 © moet as GS fo pe te wf rs. id a i © Sco 3 Cy ee oy ns nn ee ceed 6 ce 3 me Ce el me ef C2 Lb bee a © > a res es mB 6 « & on HS ~ $8 @ - 2" we ee oF 6S 2 oe S . : a ae eeee wa 7" ~ ot ra F geeg rs 1% eh wo I mR 8 &¢ o B® ©» € Se Ew Be eR S Q & ee a3) "a iad ove ra Maas Pd ~ m7 fou rg o a > @ "ke cd on "a vs m ve ne rhe hee toda wad oo. peooe tn ad tS mG -- ah S34 rae aad Fea fens ce @ @ AS 68 ee SeegeE BER SB oe 4 ie we pos f A en i Fo oder 7 os : ke Gt tb mM YE HW i A.No.2 of 2023 atition under Section 181 CPC is fled "ne that in the clrcurnstances stated in ihe allidavit filed In support of ihe writ pet tion, the High Gaurl may be oleased in stay the operation of the orcer ese °y Respondent NOY vide OTD Order No.DIN 3771042343522, dated 14 04.2023 and direct Rospondents 778 ta not take any coercive action, pending dispo osal of WLPLNo. 17756 of 2025, on the file of the Nigh Court The Peition Corning on for hearing, upon serusing the Petition arr the affidawt fled in sugport thereaf and the garier arder of the High Coun dated. 26.07.2023, 24.08.2083, 03.16.2023, 41.2086, 23.01.2024 & 49.03.2084 made in LANo.? of 2023 and upon hearing ihe 'arguments of SR} BD BADRINATH Advonate for ihe Petitioner, and of SRL JUPUDI VK YAGNA OUTT (DEPUTY SOLICITOR GENERAL of INDIA), for the Respondent No.1, ADVOCATE GENERAL, for the Respondent Nos 2 to 7 WP NO: 20186 of 2025 Between: Mis Arhaan Ferrous & Non Ferrous Saiutions Pvt Lid, Nog, High Road, Santhapeta, Chitioor - 547001 Rep. by ite Director Mrs haik Rigwan . Petitioner AND 4. The Assistant Director-3 & Adjudicating Authority, Directorate of Revenue intelligence, O.No. 59-3-8/2, Musunuri Narayana Street, Mogalraiapuram, Vijayawada, Krishna CHetrict, Andhra Pradesh > The Agsistant Commissioner (Central Tax), Gh iMor-1 Range, Trupath: DHVISHON. Led The Principal Commissioner of State Tax, Government of Andhra Pracash, Kunchanapalll, Andhra Prades gh 822901. Amaravat LA.No? of 2023 8 0 idavit & disputed tax v 3 & Th Pattioner af Retween g og 47% oy bee FRovod we fovwe oe ot aL od en ewe a 4 teen : a 8 OLS A on fe a OG iY tae Mon her & we MG, ge ¢ us ners bed yen, $ me % o Oo RB << £ Me Patitioner AND Gaganapail, LEPC PEE ITPE IEP OR EE ETTORE SOIT ISS ISS ODDOOSED toy Lae 7. Urdon of india, Represenise by ts Secretary, Depariment of Revenue North Block, New Defhi- 1700014 Central Board of indirect Taxes and Customs, Represented by Gnrairman, North Block, New Delhi- 170004 3. Deputy Commissioner of Central Tax, Central GST Sub- Commissionerale, Nellore, GST Bhavan, D.No 24-7-205/27 Plot {3 B isth Road, Magunia Layout, Nellore-5240093, Andhra Pradesh, 4. Deputy Director, Directorate General of GST Intelligence Visakhapatnam | éonal Und, Door No 28-14-17, Suryabagh, Visakhapainam-5S0020, Andhra Pradesh. 5. Senior Intelligence Officer, Directorate General of GST Intelligence Visakhapatnam Zonal Unil, Door No 28-14-17, Suryabagh, Visakhapatnam 950029. Andhra Pradesh. & Assistant Cornmisioner of Central tax, GST Shavan, Surnool Divis Near Ghidrens' Park, NR Peta, Rurnogdl- 578 G01, Andhra Pradesh. Y. Mis Panyarm Cements and Mineral Industries Limited, 30/725, Bommalasatram, Nandyal, Kurnoo! Dist, Andhrapradesh 518502, Represented by S. Sreedhar Reddy, Managing Director. §, BDO Restructuring Advisory LLP, interim Resolution Professional BDO india LLP, Level 9. The Ruby NW Wing, Senapaltl Banat Marg, Dadar (4) Mumbai 400028. Reoresented by Bhrugesh Rarneshchanedra Amur Respondents Pattion under Article 226 of the Constitutian of India is fled praying that in the circurnstances stated in the affiidawil fled therewith, the High Court may be pleased fo issue a Writ, order or direction particularly one in the nature of WRIT of MANDAMUS declaring section 18 (2) (o} of the Central Goods and Services Tax Act 20717 and AP GST Act, 201% ee the impugned praceedings 27.04 2023 in CNO Ne NUR-DC-01-2023-24-GST passed by the 3" respondent as illegal, arbitrary, unjust, improper and violative of Articles 14. Tet Xo}, 271A, 265 and 3004 of the Cansttution of india. Main prayer amendedisubsetituied as par Court order, t223. 99. 2023, vide iA. No.2 of 2025 in WP No 27081 of 2025. IA NO: T of 2025 Petition under Section 181 CPC is fled praying that in ihe CUCUMSTANCES x sated in the affidavit fied in support of the writ pelifion, ihe High Court may be leased to suspend the aan ings of fhe 3° Respondent dated 2? 84 2025 in ORDER IN ORIGINAL No NLR-DC-01-2025-24-GoT on the pe etifioner, pending wt tow eye y ~, bal BST IAW ae TES . ti =e if give LEAH a + disposal of the Writ Pelition No. 290384 of O28, on the Ne of the Migh Goure. 34.49.9023. 2G.77.2088 & 19.03.2024 made herein and upon hearing ie arqumenis of SRUM VOLK. RUMAR Advocate for fhe Pastifioner, Deputy Solicitor General of India for Respondent No.? and Mr Suresh Kumar Routhu, Standing Counsel, for respondent Nos.2 to S. WP NG: 21639 of 2025 Rohe: Ro & my Mis. Delta Steel Structures Private Limited, Sy, No. 83 io 89, Tadigotia, Mrignapuram, Kadapa 519003, YSR Kadapa GO "istrict, Andhra Pradesh, Rep. by fis Managing Director, Mr N. Rajasekhare y Reddy, Petitioner Petitionar AND 1. The Sumerintendent of Central Tax, Kadapa OSST Ranges, O. No 1i8553-1, fo Floor, LKR Towers, Rakv Marg Road, APHB Colony, Waciapa, YSR Kadapa Districl, : Andhra Pradesh. po oat Cree % "> ae ft wipe soe say Fa 3 ¥ o~ ' RAY ~y rhe Linton of india, rep. by iis Secrelary (Finance), Vim istry of Finance, Ry ? North Block, New Dethi 770007. . Raspondents/Respondents atition under Ariicie 226 of the Constitution of India is fled praying that n the croumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a wri, order or direction in the nature of MANDAMUS declaring that Section 16(2Mc)} of the GST Act, 2017, is ultra vires, violative of Article 14 of the Constitution of india and consequently quash the same or in the alternative declare that if should be read down in so fer as & imposes obligation on the recipient to ensure payment of tax by supplier to ihe Government and further obligates the recipleni to verily admussililily of PPC vailed by the supplier and consequently set aside the impugned Order in Original No. YLO4(4-24- 2023-204, dated 31-07-2023, passed by the First Respondent for the Tax Periods April, 2078 fo March, 2079, under the CGST and iGST Acts, 2017, which js not valid and Hegal even on other grounds. LANe.7 of 2023 Petition under Section 151 of CPC is fled praying thal in the ircumstances stated In the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all fivther proceedings, inciuding recovery of fax, interest and nenalty. pursuant to fhe impugned Order Criginal No. YLO401- 24-2023-204, dated 31-07-2029, pas sed by the First Respondent for the Tax Periods Apri, 2018 to March, 2079. under the IMSST and HSST Acts, 2077, Pending disposal of WE No. 21639 of 2023, on the file of the High Court. . The Peltion Co ming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court, dated 24.08. 29023, 24.08.2023, 20.11.2023 & 19.038 2024 made herein and upon hearing the arguments af Sri.G Narendra Chelly, Advocate for the Fetiioner, SMT CHARLA SANTI for Respondent No.1 and the Depuly Solicitor General for the Respondent No.2. stweean: WRIT PETHION NO: 21714 of 2023 . Petioner . Respondents rict, Andhra Pradash. Bt. by ncihra Prades! ry OHTHS vision, | ~ " g at x %; arn, D kart Fane fonal oN ws ret " red 3 ah 2 IPCEA DUS x fate of Andhre NTR Destrict, $ Kakinada Oi The Acid Re raray mi mh rant ay Saly AND 4, 8 be AS Rie ne afk < x ny ty wot tok x & stat rey Ne Surriatar rs x the cir nN oar 3 £ AUS % ¥ i of MANDIAR io The department and adds the y OF & SS fat Ne tracts the - at 3 " * a rh sf OP aa . against te the taxing principles and violative of the Principles of Natural Justice and the scheme of the Act and consequently fo declare the same as ullravires and fo set aside the impugned order dafed 37-10-2022 iMain Prayer amended/substituted as per Court Order dated 16.10.2023 Vide LA.No.g of 2023 In W.P.No. 21714 of 2029) IANO: tT of 2023 Petition under Section 151 of CFO is fled praying that in the circumstances stated in the affidavit Mled in suppart of the petition, the High Court may be pleased to grant interim stay of Rs. 8, 99, 990/ (Re.11, 40, 455 - Rs. 1, 40, 456/-), Pending dispasal of WP 21714 of 2023, on the fle of the High Caurt The Petition Coming on for hearing, upon perusing the Pelffion and ine affidayif Aled in support thereof and the order of the High Court, dated 45.11.2028 & 19.05.9024 made herein and upon hearing the arguments of SRI Mo J K KUMAR Advocate for the Petitioner, and of GP FOR COMMERCIAL TAX, for the Respondent Nos.1 to G, and of SRI JUPUDIV K YAGNA DUTT, DEPUTY SOLICOTOR GENERAL of INDIA, for the Respondent No.4. WRIT PETITION NO: 24883 of 20293 Satween: Mis. Sri Lakshmi Bhavani Traders, 0. Ne. §/263-A, Dwaraka Nagar, Proddatur-A16360, YSR Kadapa District, Andhra Pradesh, Rep. by ls Proprietor, S. Chinna Narayana Reddy. Petitioner AND : a ; 'et Yom ns ye eee DD th 2 St ow wy «6% as Gg # i we & Hh & 8 me te ew Se Oo teen of, oe f thes "e of fore ae ee 'ews sted it Se ye 'een vaeed ia. oe 2. a3 wa De bee ie a OR oe O° 5 oS) Reet , ae wa om ke a SR he 2 & 2 a we " t bes . , cs : ao 6 ae © BS % Po Be £ BP 4 B ik A mn Pies mnnoes * Senwe reg ie o¢% ~ OS Nad ie yon * Ae gy 'ag boned ~ roa See ees wot we OT @ ad ue Ot & ae ; -- bh. ames (2 ao 92 8 (hE & ann a we tne " 7 a Toy , wee ve 4 go wee oleate we oe ao pre OF ee in er me coe ® ee Fa £2 i rs th a a is a as ee % £2 ef: a aes w where oe Ye &3 " A "% a Mpthy ws "yee m va sen bon is} mi pee Gedte -- eberwe ft ee an 44 the £34, " weds Wed wen "3 oaaee a "C4 cat eee tees ge % 5s Moi 4 _ ?% Shon a Ay aosea ays en a Seow £, 3 . i ve Sn oe ao QB gs wen Men ee AS fy oe Ka cas ee re ae peeee, otien Sone Sona gy aloes Ae ea hoe, is¢) yee id on _ aye ed ut rie Gree An 0% LA we vaeet - one pot "py ted [ae er t "i, feve al in ts en weed *, " bene " m % me e ane Bog Soom 2 op & BG. G Ye TS wa ngeee oe & ed ~ poe aa ; ee "ee "ect shee " ca % ; we EG aes z oy ms . ard So & ee B BB & OT wm or lg Ot pee, £5 ft ee or, re vas tte, he eo =o 4 4 y at yt ov ve ed wee Veena? oon ot on, iy " bee et on " my 13 as ke ; ic a <r a © nn a a/c a a Ot fe et. ~~ € Ge Go UG & e 2 wo i DS "oye n © & 8S és ey ae fbn "Oe ig a» Hi Sh et ke s i ; ' . ee so as a a ns Bs 5 CE ; (on nan fee oa oe x 2 "mS wo Sal i Aa ss <= ze we preeewn <3 fs eer be 'ateoe wy ad Co? bee oe "ee er pon es] pees bee Lp re en, 'we th, pees at ris on ber. vo ® Che aden? ae : iad Was ns Se ae ent eh) foe rd iach fee a oe Toy be ys oi Son Oe me snr? s " Fo, od rea teed. fee By We ane we "peor teow. re meroe 49) iA fees Sen WA Jrheee rac "fe ee Shae 83 a Bg ae % - $F oe # a Rm co mB &E the vn - Be 4 ove ¢ et on mee 0 se een oa Som ro8) £4 ie fee 0% Cy tae oy ven saeae pert pet. as See 5 Gnd of, rom "egy, Saat! yee - Psa de LI oe £4 ager £4 SF; re $3 te 0 z oe 34 wee, nie jon" aad on ge kt i Be vad . fa ft oy OS Bp A a ES on as th ve oy i in +s fad ce eg * " % : ween ye wires ee rhb g% re eter, wre see! eee oe fa ne thee bet Sb agen 0% Mee at son tee CI, a Jett Ga KG a Coad a ~ SS baad ve J bac 0h nad Cond or a Oo eet os ae: a rs a a ne a, aon A en , wee Be Ge OF ss ns coe > ree OS) CS % ne Go ie Be ime a, OF Be ™ w G SES tabee y we "a nas : " , ed wit , as F we root , ce enn: ant nee is oo recs oF fe an . 38 op a ane rn, wy Ra em yo tape Lath Fa] . : ied "gm ie ere Sad hy wh ee ro - cr a ES ee Ln, gen : seri and cc 0 ar a! 4 ia ome aco a hon OCT oe emg mh a, 7 g oad rn on © rcs) 63 @ fs a if " i Jas "- he £fp ond LA "w booe £4, ~S "14 weed sean +4 ; Pads 3 ce "A sleet seeees eve ' an 4 - S y '. yer Be Bg Ce - OR ee om go 6 & "we & = & & Son i nr; nn ne os) Gao te a wi Km OS OE we ae os . soos os , $ " en i hee wee ., stone ; eee Bess ee - bg 8 be 8 8 g 8 & S Ss 25 © BS ee" € & eg Z oo Ry ES pes "Se ge eg m fore fe A Ch 3 ve ce i) fone 3 ras wr xf rae thew ' ad 94 bee y % et fs toe AS fe OX. om re kg Dad ~ a re ween So Ros ~-- & Mt ft 3 nr ae " "3 oy 4 . . te ts hee Ge ; ke " on " rs a rr ar OF, Go 8 wR rn ae ae me fren os : iG Sane fon Ce _. "x3 "en 7 "th 3 as ae wa , vheee fone vie tioer "oF tee ae fat he fete feed ge gh oot, ane baw : Ty te or © G&G & & cc 8B we » Ken Ri aah oy G i a ; a od bd soon id {S$ ey we heew it "tet "s af" " wey X co) Siew eed ~~ ord . ek . napeed o LA m se "LG & ee ~ mo o. mo <f rs @ i a ee: S om it < cee gh me Sh Co " 02 OK, ry £3 ~" eed x ey ae boost woe nee om 7 ES geo ss B Rcd wh Ge Le ew "a BG 6 mm tt + @ to a @ a roe QB. dd & Oo & G6 #2 £ 2 £ 8 @ Me oss ge oe cS ben EL ee es en 0 ee th. ey & % iy 2 ee d M 3 be gleased to is: read down in so far the mature of N admissihilty impugned Ord ad wi R Respondent for H i 3 4 in the Nat Of PRS a a ee tga 23 IA NO: 1 of 2038: Petiion under Section 157 of CPC is filed praying that in fhe clrcurisiances slated in the affidavit Hed in support of the petilion, the righ Gourt may be pleased io grant stay of all further proceedings, including recovery of fax, interest and penalty, pursuant to the impugned Order in Orginal No. No. 04/2023 (Adin-GST) (OC), dated 34-03-2023 read with Recitication Order, dated 12-07-2023, passed by the First Respondent for the Vax Periods July, 2017 lo March, 2080, under the CGST and SGST Acts "es O17, pending disposal of WP 24883 of 23025, on the file of the Hi gh Court. The Petition Coming on for hearing, upon perusing the F Petition and the aftidawil fled in supmort thereof and the order of the High Court, dated 29.09.2023, 20.77.2025 & 19. 03. 2Us4 made herein and upon hearing the arguinenis of SriG Narendra Chetty Advocate for the Petitioner and of MS. SANTHE CHANDRA, Standing Counsel for the Respondent No.1 and of GP FOR COMMERCIAL TAXES for the Respondent Nos. & 4 and of the DEPUTY SOLICITOR GENERAL of INDIA, for the Respondent Noo WRIT PETITION NO: 27374 of 2023 Between: M/s. Pushnit Steals Private limited, No. 303 AB. Industrial Estate EXPN Merlapaka Village, Yerpedu Mandal, Chittoor District, Andhra Pradesh, Rep. by fs Dyector, Si.Navaratan Gaur, Sio. Satyanarayana Gaur, Aged about S& Years, Petitioner AND 1. Siete of Andhra Pradesh, Rep by its Principal Secretary, Revenue GT} Deparunent, Velagapucl, Amaravathi, Guntur District, Andhra Pracesh, Union of india, Represented by ifs Secretary, Mind istry of Finance, 4th Moor, A-Wing, Shastri Bhawan, New Deihi- 110007. Sy x oN 7 LO 3 t ¢ 3 z RES . Orr < ~ fant c OE SSES Andhra Pr Ayr " 4 ro bf 'nee Ww " ce eo 4 mn " " ee i £ ¢ bene nee' oder eter? fe A Be > G & "oss @ io 7 @ choot B on aed sa Sf ae: tok sf TG Raat 3 tA " 13 £4 eon Med os = © £ £ * 35 Ze bY ce aw: - We, near) ews bee My, we peers ere oi 7) ee co ae ty Be 6 UR Ge fe MP, Te Oe yd ca; et om G@ © & Mm fe ge gk; es ; " 18 on f mr oye - fe oe S & 2 ip & & B&B oS 2 TF an aes! Go 2 oo fo fo a mw AE wat a {* % -- = URS 'rete rey open wh Sa oo cece cme Yon ed a an --s Mev vee, be, rs tae a me r% econ re aa a Aes ; 'pen $4 "ee on bow $ eee he 5, i i? oy: Ch ye wa vy tS iA pe 5 a gy a a CS re we a chee ws eat S ca ery . [a o OF wr Se oe i sa ey sg van ye ep Le 'eon? tot 597 'e ies % ce) Se oon ee ra) Sah fe is a a a © oe CP je & Gh me pee hee £3 Ga 1% oe ton we at fedew on are feet RI pe ike wow rh nn ns w i a wae 5 a a re oo i ws rs, va peed ee the qatd rere ot ee po we ' ft 2 fo BS Boom we Ee a a a: wm ® "ee nn Li Epes vee Sem oes s 5 Topsy a be ChE os so . i) ke fs =m ¢ G@ © & EF G a SF ee ~ a © fs ae re ped ae oy ~ OS] Tee LG woes wo w ins e% oe, , "oak er Oo we '; Pegs [a atte ~ . see eed on oe ue a wet 'here Se wee ES Zon "a m OC 5 tee £3 een oe So. fiers boa ty homed Son - a ~~ Ar oe on vee an thee Shee to ue % ae ie ieee ps aan a oo est 63 ry % bees se rae ceacd " 143 ' eek : tee hee? ions nace ee, . an be. 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S > Ot or a a eae 38 2004 we far weak { g a arguments of SRLM.V.ALK.KUMAR Advocate for the Pet Honer, GP for Garmmersal Tax for Respondent Nos.1, 3 & 4 and the Deputy Soliciior General for Respandent No.2 WRIT PETITION NG: 27548 of 2023 Between: Mis Vagdevi Technocrats, Represented by Naveen Nalla, its Proprietor, Plot No. 8, 1O-27-17/1/2, Jagannath Nilay, 3° Floor, Walter Uplands, Visakhanainam, Andhra Pradesh - 830003. . Petitioner AND 1. The Additional Commissioner, (ST) (Appeals), O No. 40-5-19/9b, Back of NVER Towers, Mogalralapuram, Viiayawada 530010 42. The Assistant Commissioner (ST), Chinna Waltalr Circle, Visakhapatnam | Division, Ravi House, D.No 1-106 13, Sector 8, MVP Galony, Visakhapatnam - 530017. S. State of Andhra Pradesh, Through the Principal Secretary, To Government Revenue (CT Desartment Secretariat, Velagapudi ee District, Guntur, 4. The Assistant Commissianer of Central Tax, Visakhapatnam North {GST Division, D.No.10-50-82, Sinpuram, Besides Hote! Vivana, Visakhapatnam S350 003, Respondents Petition under Article 226 of the Constitution of Incia is fled praying that in ihe crcumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a writ of Mandamus, direction or order holding the Fravisions of Section 16(2kc} of the CGST Act, 2017 as well as Section iS(2he) of the APGST Act, 2017 is arbitrary, without jvisdictian, unconstiutional, against to the principles of natural justice and as ulfra-wires to 4 "7% we tS es oo n "a ty " rsh) wbeoe bee as oe 4 ae a itd Fae be a oy ) one: 0 Ee eB ths Pas i+ ees oc ode hb seen, : £5 a it soc a ' Pee ws ot 8S nf Nese ie ee eA Bot pet tee if? we pe o om ty ced Be, in OR arn a See . poe Bead % oe, pers, ad a iy Par ied & a 2 a ee fas my ar an " Se og oF & oS w " oS 8 Go # oa oo my ty 2 8 f & ae ta ge hae 'te ee bes Sen ee Ly oa i og nA ied oe B me OG oceans co th wan 73 Led % ft oo See @ wt a me 'ie as ay 5 ry . 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Vilay Nirman Company Private Limiled, Represented by A V VV Prasad, is Viee-Chairman, Door No 11-82-16, Dasapalla Hits, Visakhapatriam -- $50004 Pothionar AND }. The Depuly Commissioner (ST), Special Circle - VSP 01, State Taxes Coriphex, Ooo Star Pinnacie Hospital, Chinnagadhall, Visakhapatnam - §30040. 2. The Assisiant Commissioner OST}, Kurupam Markel Circle, D.No.13-26- 315. Grd floor, ARBN Complex, Dandu Bazar, Jagadambe Jn Visakhapainam ~ 830 008. S. The Assistant Commissioner (ST), Gaiavaka Circle, D.No. 7-9-27, Near Pantulagart Meda, Gayathri Bhavan, Old Gajuwaka, Visakhapatnam - SS0026 4. State of Andhra Pradesh, Through the Principal Secretary, To Governnent Revenue GOT-) Department Secretariat, Velagapuci, Amaravati District, Guntur. The Assistant Commussioner of Central Tax, Visakhapatnam North CGS8T Division, OF No. 10-50-22, Sirisuram, Besides Hotel Vivana, i " Visakhapainam ~ 530 003. Respondents Petition under Aricle 226 of the Constiution of incia is fled praying that in the circumstanoss stated in the affidavit Hed therewith, ore, hy ' ; Th . a ab % % we oe & bor os . Ye & tw 4 am ¢ © ©& fee GR hoe op pole By A id ie eeeee " oteet Led ~~ ee te ge ca sa oS SY oY COR SY £4 tes a, ga oy £3 ee to < te C4 cs . C33 bined Ape? ed obped VA rae as "a on nae "£5 cs . te a M . we ve 3 a teme gn x Pe 7 a er a mo ih pe a &2 . *fh Mee ft "pen oO . wee os 7 ed Bo py ee ie - a an Oo ff hen ty Pee wre ye we us foo 0 rete ~ B gm 50 nt) ro bee Eh rad ee os a ~ 4 Ac OY oy AS G .¥ WEY hans as v FAS. M3 a Ga ao XN } ni au Ou ice . 8 n he B = ~ kee og tye x fed armed of rs me er a 5G fer e "f we ee os Z 1 6% a, oh "Ts aa e 4 3 % fh. ee ae we ea f. Oe . ; on. Bie é , we, oA & 2 QS 8 a G * i um EG Le os a OS <a e moo oo Si ile 2 SS Ge up "e %5 i BOS id go BP BF ow & G a as Snr? e) Ke aes y whee . 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Te ee ES ns a ay SP gm 5 oS wm ke & oO i a oo A tp Mee} eZ ee i wa ct 5 nn an + nr a5) pS 4 $04 per aroe i) on my : ; ' on ee > neon . ee trod 5 BS me Oe 5 Z Roe " OB an BS o po OR an Seow 5 . on ; we i, , oO no a m2 i ; Es f it oa we, se ; Sw aaa Oy ee Pet Ee Sy on 0S cate in oe w ee ey C2 8 , ae Ss S& % es) Pe ae pe ie bosses whew é kane wesas eth ote a3 a pe aren ra) it re) 3 £9% 004 pow bead "es a od we th a.) ee as Z ae a a eatery no a eo nes Ci fh Fe [& be Sek G& & £4 «4 Me ie wen " 7% fy 0h pails poee' sped cree See 5 Ae, % an weg OB oe 2B eB oe SG ey , is hI oe . an nn ana ee ee ee 7 bene be pe pas tgeee aos "C3 a need, £3 pee ay Seve 4 Government Pleader for Commercial Tax for Respondent Nos. fo 4 and srSanthi Chandra, Standing Counsel for Respondent No.5. WRIT PETITION NO: 30788 of 2023 Ratween: . Mis. SLVG TRADERS, 35. No. SSM AZ, Sandreddypalli Vilage, Rothapalli Past, Proddatur - 576360, YSR Radapa District, Andhra Pradesh, Rep. by us Proprisior DO. Venkatarami Reddy. Pattioner AND 1. The Superintendent of Central Tax, Froddatur-] CGST Range, 2. Ne. S/Q18, Oki DSP Office Building, YMR Colony, Proddatur-51Gae0, YSR Radana Distnot, Andhra Pradesh. 2. The Senior intelligence Odficer, [Nrectoraie General of GST intelligence. Visakhapainam Zonal Unit, Door No. 28-44-17, Suryabagh, beside Melody Theatre, Visakhapatnam - 530020. 3. The Union of India, rep. by iis Secretary (Fu , Ministry of Finance North Black, New Delhi - 170004. 4. The State of Andhra Pradesh, Rep. by fhe Principal Secretary to the Government, Revenue (37} Department, AP. Secretariat Buildings, Velagapucl, Guntur District, Andhra Pradesh. Respondents Pattion under Aricie 826 of the Constitution of India is Med praying that inthe circumstances stated in the affidavit Hed therewith, the High Court may me pleased fo issue an apprapre ais Writ, Order ar Direction more particularly in the nature of MANDAMUS S declaring that Section 76(2c} of the GST Act, stitution of india and consequently quash the same or in the alternative declare that f should be a 2017, is ullra vires, violative of Article 14 of the Con sa read down in so far as i imposes obligation on the recipient in ensure payrneni ne it - ee TE @ tS beet vg senor, z eee oon , wy RA % So m 8 ¢ ce ae oo OTS ws ey a3 nn + ne Cy OR ty ie hn sar bowed veh oy Wd Fe mo Oe {% a ot oh & &£ 8 . an an nro a £ & Eh am Wy ps ir en Se ma = es fan hs ; aa 1 heat as wen py - 05 te ae 6 eNO gin ae fon hee o BS ft wy EO gt OB oy Eom ge SS va oO yn te ee " oes tae OL Be aa i oo 73 OY a, ; ve Lh epee ', - . ee o ee , we re. eee i . vt *% . 0 oe eo 8 a is aioe bh 8 (fy et pose wr from cal wes ve o H Mw ow ee tf XK n 3 a Manns vont ved, : t, a ip i i aad Ch . o3 vo ONE 2h aa bey Pia as "4 tn wd Sad of ae fro, ped cone Khon we ge ee a x ee sod aoseg r% xt heeal feeew oe ms peal o howd ae Fi age 4 * te Seno nee onete "ager. ain nt ote or. tee a} Go os ey a: a Son. ii ' 87 Wh tere ity Se " head wD pond viet od 7 con . oe at Be O @ mm bw a 7 op ee 4 7 nen ko BO 18 an "a "4 wo apes pat a) 4 Men ra a CL he ty viwee a re . : "eed when 5 . . ines eS : Fara Coe ae oo Bo 8 nw i © Oo SF ee vs ane 4 C3 tt oy eres 'i ts Set es od vgn os i eas 4nd veeee. w% £4 het on Piiey , "hen Paes . 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By mt "gees id 7 tn ques 7) o ne Zs . i pene roy, ee neces 'Fe A a Es a ik ns eee oc mt ry conrad "i apes tay "§US Soe SK a mB Ze . 2 RIT PETITION NO: 507909 of 2023 Senvech: Mis Sree Veerabhadra OF Mil, 1/1828, Yerraguntla By-Pass Road, In the oremises of PMP, Sornulavar pall Panchayat, YSR Kadapa Distinct 576200, Andhra Pradesh, Rep. by iis Proprietor, P. Veera Reddy Petitioner AND 1. The Union of India, rep. by its Secretary (inance), Ministr y of Finance, North Black, New Delhi 770004. The State of Andhra Pradesh, Reo. by the Principal Secrelary fo the hn Government, Revenue (ST) Department, AP. Secretariat Buildings Velagapudi, Guntur (istrict, Andhra Pradesh. Eas The Assistant Commissioner, (ST), Proddatur-] Circle, Kadapa Division 34/586, Rameswaram Road, Vasanthapela, Proddalur, YSR Kadapa Cistrict, Andhra Pradesh 5107164. . Mespondeants Patiion under Adicie 326 of the Constitution of India is Med praying that in the circumstances stated in the affidavit fied therewith, the High Court may be pleased fo issue an appropriate Writ, Order or Direction more particulary in mb pos ed # ms Hh "tr, £3 rede the nature of MANDAMUS declaring that Section 16 \c 2017, is ultra vires, violative of Arficle 14 of the Constitution of india and cansequentiy quash the same or in the altemaiive declare that Ht should be read down in so far as it imposes obligation on the recipient io ensure payment of tax by supplier fo the Government and further obhgates the rec iment to very admissibility of ITC availed by the supplier and consequently set asi ide ihe impugned Assessment! cum Penalty cum interest Order CHNS FSGS PSS390 TT, dated 03-07-2023, passed by the Third Respondent for the Tax Periods July, 2027 and August, 2021, under the CGST and SGGT Acts, S017, which js alsa legal as being violaiive of the principles of natural justice as i WES passed Y ering : maid isi a ' Hy * went ar Spe RL iary m x A, ed in 3 a y iPSh i iy dayit fi 4 3 3 i mierest, g 3 H id Ni i tof 2025 7 the aff iy 3 i i x ard rw g IANO stated cial T PrHYeY ~. - mo » qed ry " Rehveen mS yt nT per MS agar Sak - Ne pd ES " x _ ARKaYYaDp e Road Fic Q ner Petit AND oO eee secre nd Yr PES pe Ar PS dy Tas epg peaitaal fie Camrmrussioner (ST) (AC), Chimawalair Circie "4 nat iP "te wf g. ee $33 es pea Visakhapatnam. aed . The AddNional Cammissioner (57), } Appellate Authority (S57), Meyers Lod Stale of Andhra Pradesh, rep. by ifs Princinal Secretary to Government, Ravenue (CT-I)) Department, Secretariat, Velagapudi, Amaravatl, Guntur District. 4, Union of india, rep. its oes {Finance}, Ministry of Finance, North Block, New Delhi P10 06 Mis Concast Steel and Power Limited, 5-166, Near Railway Station, Dusi ost Vilage Snkakulam, Andhra Fradesh ~ §82464 GSSTIN SPAAHCSESSBT 22 1 _ Rasponcdents Petition u inder Article 226 of the Constitution of India is Mled praying that in the clroumstances siated in the affidavit fied therewith, the High Court may be pleased fo issue a Writ of Mandamus or any other appropn late writ or order or direction: . fa} Declaring Sectian 16(2)c) of the CGST Act / SGST Act, 2017 as violative of Article 14 of the Constitution of India in as much as H imposes ihe abligation that the supplier must have paid the fax before the Peliianer can avail input tax credit, which is arbitrary, unreasonabie and beyorkd the contro! of the Petitioner and also violative of Article 14 of the Canalltution, and ib} consequently, set-aside the impugned arder of the oe mn APL-O4, dated 12.06.2023, denying the benefit of Input fax credit io an extent of Rs. 14, 17. 348% for the Period July 17 to Augusf2019, by applying Section 18(SNo) af the COST and SGoT Acts and also directing the 1 Respondent for consequential 'postion nf interest as apolicable under Sectlon 5O0(3) of the COST anc SGST Acts and penalty as applicable under Section Tec read with Section 73(9) of the CGST and SGOT Acts. [ya 9 oe mC 5 oa 5 ' & & @ ee YB @ is, <f, a a! * rode np yer poe yo ae ee e4 £75 ce % a ¢ : a Boy So ft 4 'eet Sox fe we Sige wey Op oh. pean ed aes a ier Cp tes a oN more . a3 Feed i533 6 a de TS 2 eo Ro Me et io is op ce ord 4 a; head ok cy as ser) oe es ae oo ; <a wm fee a EL on --_ (ea Be on oa rh rcs th} oe f%., co % 2 w= & a3 % ed ag wa ben om me Bie 3 <i Be ke GO BR oe peas ' te ro a ar + ad cs oe ton 34 eee coeee % oad Meee ; 2) Bo & Ee ee aa Wen ka? 2 ae ae oe 2 ree 0% a? pee ~ toons £% 3 : odie per as a & 1% Pe Neat 'A t, - vee ae ¥ a ¢ to Aug ; } arquim Between 43 TS a a B 3 - eo bow : ro : : ty . , al at om iB Cle ed ah te ee a Sn ae bc a, o Ch ¢ Bo th§ Cane a eh £3 ee, 6, Meee ee a ee ee ee eee ee A a aaa aaa aaa aaa a ea Cee € we fae The State of Andhra Pradesh, Represented by He Principal Secretary, Revenue Department (ST), A.P. Secretariat, Velagapudi 4. Union of India, Department of Revenue, Represented by is Secretary {Revenue}, North Block, New Delhi , Respondents Petiiion under Article 226 of the Constitution of India praying that in the clrournstances slated in the affidavit fled therewith, the High Court rnay be oleased to issue a writ of mandamus or any other writ creck ion or order Holding the Fro ms of f Section 16(2)6 of the CGST act, 2017 as weil as Section 16(2Ne} of the APGST Act, 2017 as arbiirary without jurisdiction, unconstitutional, against the principles of natural justice and as ullra-vires fo the provisions of Articles 14, 200A and Article 19(1)g) af the Constitution of &. Consequently issue a writ of Mandamus or any other writ, direction of order quashing the Proceedings of the ist respandent, vide Order-In-Original No, 16/9823-24/GSTISS) dated 06-10-8023 (Annexure P-1), Gonfirrning the demand on difference between input tax credit reflecting In GSTR-2A4 and input iax credif availed in GSTR-SB and tax payable under reverse charge mechanism on goods transportation services propased by ihe 2" respondent in shaw cause notice No S702 1GSTIAC dated 21-09-2027 (Annexure P-3) LINDER Section 74(4} of the GST Act, 2017 without proper appreciation of the yore filed by the petitioner in the reply to the Show Cause Notice dated 09.2022 (Annexure P-2) being arbitrary without jurisdiction unconstitutional, unreasonable and against the principles of natural justice and contrary to yarious precedents laid down In the subject matter and violative of Article 14, 3004 and Article 19¢1 ig) of he Constiution of India. Hencs the ist respondent are fable to be set aside and prayed for waiver of the Penalties in gresant facts and circumstances of ihe case. fA NO: tof 2023 Patition under Section 157 CPC praying thal in the circumstances stateci in the affidavit filed in support of the petition, the High Court may be pleased to ey the operation of Orderln-original No 1Q/Z023-24/4GST(SS) dated O6-10- O25 {Annexure P-1), Cardfirming the dernand in difference between inpul tax Ed ee Phy dy i fee oe weaned Geasrik tae voy ih eacpens a aye APES n . credit reflecting in GSTR-2A and input fax credit availed in GSTR-35 and fs 2 on goad transportation services © payable under reverse charge mechaniam . x sf ig ati x siivses efies Sw TARO VA Snr nl BSR. > than, Epix ot 4b the Interest of justice, Pending disposal of WP 31659 of 2023, on the He of the igh Court. The petition coring on for hearing, upon perusing ihe Petition and the affidavit fled fm supmert thereof and the Order of the High Court, dated (8.122023, 2.04 2024 arquments af SRI ANIL KUM ~ of SRL Y N VIVERANANDA, Advocate for the Respondent Nos.t & 2, and of FOR COMMECIAL TAXES for the Ressoncdent No.3, and of on VK Yaona Dutt, Deputy Solicitor General of India, far the RespondentNo4. 0 RIT PETITION NO: $2794 QF 2023 Between: ¥ aakshi Anantram, Flat No 1O2, Mis Rage Matarz, Represented by Fron. O.No. 81-74, Balai Nagar, Krishnaniali Towers, Wala Uplands, Visakhapatnam, Andhra Pradesh - 520003. Petifianer AND ay, Srinagar Mange, Visakhapainam KS The siaie af Andhra Pradesh, Reoreserted by iis Princinal Secretary, Revenue Department (QT), AP. Secretarial, Velegapudi 3S. Union of india, Department of Revenue, Represeniad by ts Secretary (Revenue), North Block, New Dethi Respondents Petition under Article 226 of the Consifution of India is fled praying thal in the circumstances stated in the affidavit fled therewith, the High Court may be pleased io prayed that A. the Harbie Court may be pleased fo issue a writ of mandamus or any other Ne rH wri, direction or order holciing the Provisions of Section 1&{2kc) of the COST Act, 201? as wel as Section T(2@\Nc} af the APGST Act, 2077 8s arbiinary, without jurisdiction, unconstitutional, against the principles of natural istics and as ullra-vires to the provisions of Articies 14, 2004 ane Articie 18¢1 Ng) of ihe Sanstiution of india, B. Consequently issue a writ of mandarnus or any afher wri, direction or order quashing the mroneedings of the 18 Respondent, vide Order-In-Oviginal. Nev. OVen23-24 dated 17.16.2023 (Annexure P-1}, confirming the demand on diference between inpul fax credit reflecting in GSTR-SA and input tax credif availed in GSTR-3B under Section 73/9) and imposition of interes! under & f Section 50 of the CGST Act, 2017 on tax wrongly pal as COST & SGst gf { instead of [GST in violation of Section 19 of the HOST Act, 201? withoul proper aopreciation of the grounds fled by the peliioner in the reply to the Show Cause Notice dated 20.09.8023 {Annexure P-2) being arbitrary, without hurlediction, unconsiiiutional, unreasonable and agains! ihe principles of natural justies and contrary in various precedents laid down in the subject matter and violative of Articles 14, 300A and Article T9(7 Xo) of the Constitution of india. Hence, the proceedings of the 1° Respondent are Hable tn be set aside and prayed far waiver of the Penalfies in present facts & croumstances of {he case ST RAS as 3 cS Yee TS 20S i i 4 fh aveded in ¢ a "y $ 8 g ri x x and innit fax cre Crder-in-O as 3A 1 OF 2025 < * toate iA NO Pose "5 » 6 ¢@& ' & oo pe on si Boe ok ne one whoon, weed "C3 iebeb Boon ae . ose on, toece ' qi ib ; % ize3 Ch. Foon a a te ~ Oe oh aan "nah Me, res Sp, vores, oe ten Cn 8 rae Oi 4 = Ye, we * [$4 fay & Sa oe ce yom, iM add E - & Sele "we fore dee here ee bobine rae) rm Oo oF mee" ADS Je [on mn " " ms, we ay ih us ? obec z tip ta a 5 peak: aie, e the following. Q A uppala, Sod od on i] - 4 tf 5 Has taeed SB rr a te fae ee Sad "Pog i aes rs pes oe eeoad OS 1", Sow + "ee Sve £3 aa by 'toe, ebeed hen. , eines Seve footer. _ va "& 25 £33 ue gy ee ad ee 2 "nn Se ey a cn (Aa Os Cok a SB 1% OE ug he, . a ere id use eed a xo) om % en Bae pe iy Gathe = erven on es LA ob or % oh. gee sper 5 a a ee Pen, bora, Bees fore dove % 0B 5 pres "ey, So © me, a an ee fe ee 4 od fb, bee oa. Ch. 7 Othe then ree, nv ps 45, £3 hee. oo " - td we cee edrae, es 7 Be we Lene nanan co thy od poole ~ i" a a mB ho 2 ong Ch ge UW & i Fecal yee whee veers 4 votes Sere 54] on ae dpees can ete a} nen ws "5 cen et 7 eed O9t oe, ne a fae) 97 OS a ra aoe ys ae ES 4 ers On) ne Os > Se oo ae ft oo ws +: neg 5 om cA Seer , a pheve bece weg Og toy sere 'a ro "04 Mead £%% teed vee £03 pee, a) Pen ee oS 5 Oe ED oe regen. a om t os: oy, ae oh ; Ge, rn tosooe oo pe eee voter Sece apee oe yess oo EE ee ey C3 ao 2 ars o te G . § Ew Be roa oo bed af oe oe fee ee ES on . a oy i o i foe. css Oe ® eo Le em fon 3) "4 fed = Jae in support thereat ste, we baa ae rag ie ey ae 7 agree bled , ¥ & o aa ns & ans "a ae, 3 £ Sewer weed ut 'nd ty & " 6 # " od 6c be ors ra : = 6 = a O&O ® ene aeete 4 5 - o a2 2 be % lere OU hep ° . * Ne ea, WRIT PETITION NO a rf Between afiidavil AND The Assistant Cornmissioner (STYFAC), OfO RO, Vaayawada, NTR District, Andhra Pradesh, &. The Apnedate Additional Com missioner {ST}, Appellate Authariy, Vieyawada, NTR District, Andhra Pradesh, "3. Sate of Anchra Pradesh, Rep | by HS mineipal Seerelary, Revenue (CT) Department, Velagapud), Amaravath|, untur District, Andhra Pradesh. 4. Union of india, Ministry of Financ -e Through iis Secretary, 4th Floor, 4- Ving, Shastr Bhawan, New Delhi POO}. 5S. M/s. Narayanadri Steels Pri vate | J, PLNO.4- F448, Sudsaveripars Village. Ralarnnet, Kadapa Distr ict, Andhra Pradesh -51S7T18, "Respondents Retfion under Article 226 of the Canstittulion of Incla jis Tied praying that in the circumstances stated in the affidavit led therewith, the High Courf may be pleased to an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the vires of Section 1€(2\o) of the APGST Act / COST Act which is a charging provision and Section 412) of the APGST Act! CGST Act 2017 which is-also a charging provision prescribes the levy af tax on othe Fellioner / purchaser far the fault of the seiler in. not paying the taxss towards the Government and asking the Pefitioner / purchaser to pay the tax once again fo the department and added to thal levy of 100 thnes penalty and interest as uflra vires to the Constitution and violative of Articies 14, TQUNa), 21, 285 and 200-A of the Constitution of India and attracts the doctrine of the double jeopardy and against tu the faxing principles and violative of the Princigles of Natural Justice and the scheme of the Act and consequensy ta set aside the impugned order dated 13-06-2029 and appellate arder dated 24-10- 2023. {of 2023 . * IANO 4% a A, 4 4% seeeny hee bee veer 4 i" Gt £2 wh < oe Ke y ns wy ee '3 'Reeve sree eed ween up oe a 4 & - Od ay 14 . oD us "eggi Lon oy pe re of oe ve fs 8 < ue nr ne a a ; ee) o i ¢ o 5s es co So pe s ge gee sre ' hems eet took . 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CD a "ay a mm Fh C4 pe . poo we "e% aoe Sf yrs ates Be t3 a fet eve aed a oe 3 "eh i . yea ms , 'bed te 3 ad o. prey Ch. Nae . thy tove vie ray oa it ane poe ia £5 ny oe cs 9 db om oh ce ¢ % Gm ns are ooo (oe OE ~ po tee " ae ge ie % 2 aan bon en ee i a, eS fon che oe C2 OFS % * ven ee on on oe Reed td s. we iced yn : ed "ee wt wm Hh "45 & 2 Py ge F pee tae WIL tne re " £" xe bt 4. 37 7 of Nas paper, thee. : ¢ --? Va tA a an a ne i tS 73 fon ar a as ts 4 7 "4 na en we rf rd 1, ft . 45 + yas h. to Bo mo tf ww * wed pe cn) mr ace % C3 Gee at peo . 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Oy abs ' ong: nr? in © rr') BS ou ew BO age = WO % & Boe oe Th Dm ; - tS oh oo os ot ne és te fhe we : eed ~ fh. 'teok tft ~, f a SB ee we on, Fo 8 Bogs "ee veage < ee * Red a ; oe bee. Soe eo & & BP CB mm © © OG i m & eh et tA uP Ee M/s. Thriveni Earth Movers Pyt Lid, 22/110, Greenways Road Fairlands, Salem 636 016 Tan Nadu. 5. Ren by tis Chairman, NCLT, Chennai aa Mis. COV.S.R Constructions, 7/488, YMR Colony, Saraswathi Vidyamandir School Back Side, Proddatur, YSR Kadapa, Andhra Pradesh - 516360 » mespondents Petition under Articie 226 of the Constitution of india is filed praying that in the circumstances stated In the affidavit fled therewith, the High Court may be pleased fo issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS() declaring the vires of section 14(2\c} of the APGST Act / COST Act which is a charging prenision and Section 41(2) of the APGST Act / CGST Aci2017 which is also a charging provision prescribes the levy oF fax on the Petitioner fourchaser for the fault of the seller in not paying the faxes towards the Government and asking the Petitioner / purchaser to pay fhe faX ance again to the department and added fo that levy of 100 times penalty and interest as uncemetitullonal violative of Aniclas 14, 19a}, 27, 288 and 200-4 of the Constitution of india and altiracts the doctrine of the double jeopardy and against fo the taxing principles and violative of the Principles of Natural Justice and the acheme of the Act UD levying a fax of Rs.S0, G0, O00y- insole of the challans shown by the Petitioner and adding perialty and interes! thereof by the Respondent No.1 in the adjudication order dated 29.09.2023, in order OO No. ti/2023-24 COST as illegal, arbitrary, unpust, improper. unfair, alrocious, unseen and contrary to the provisions of the GST "ee Act ijoarirary to the judgment of the various High Courts, carntrary fo the provisions of Mi insolvency Bankruptcy Cade 2016 and the nolifinalions issued by the Minisiry of Finance (Denariment of Revenue), Central Board of indirect Taxes, Customs vide Notification No. ft/2026-CT dated 21-08-2020 Circular No IS4/D4/2020- GST vide CBREC No SOG 2/2020-GT dated 23-05-2020 and contrary to the H . ° ce Soe. a ater ag a ue yg te Sp me . fe . gree ae - grr ne hee . sh tm TE 2 8 A 6 EB a he tf o v & es i WS a mT Pe a & i a * oe A eed wee "5 bain wo i pane we 'ee afoot LES oa 5 Koen ese eee bese ya ry wee & fs i ico a a MR "et w ee nee) o we y "nat a on Lo 7 4 seedy asd a5] ay, LS ; Gon re Ww Sob, t bo as lo ae 4 fy fon beeee Ht Oe Ps 4 ys ion chet fae ae Sear ic th, it ,% £ weed § Le ME whe deed ce ih om Lead " rae ' "gt Le @ ta . bee mye ie a5) poet 4 ' a " rt wo i i > 4 sone _ ~ bh oe ee feee vod as ie ' Ieee a gl an on * OM i: re on ov aN, oo 4 fon, 'nba pee wee " ps hh od oe , Chews C3. tone atone ony enn' Saran A 7 i a ced ae ae at ma ; io 8 GE be Neh ed ics oe " se a wee * 4 oh neni 4 Coy 3 po cr a on ear q2 Mx re ys ve pa ie ra ebinwe °, Norm, , Ma noes ia _ Hy oh in, «OE 1G = 23 oe an G a % of 2 Zo we OB 2 2 5 5 oe 2p Ye GO ze £ 2 © B n, O@ fe ip , mo so Bb Re ~ & % 3 recs be ete - A pial wae on d Sd we A oe ke a Ct 3 wa rty tone <4 on bees eae % we TG Oa aw = oS a od a no OF a ny pee ts th et SS eee roe OE Oo oh Ts rs Bh thet! pee Get " 351 ee ve . od % 2 Sone F pon, ss ue ff who ra i 5 Ch asi iy " goer we 1, Laser . os o gen Suu son a i Bee tren ane ft %, x. on Pee + ae SS ad oe "3 rene ee Le oe we i C2 . ro. Soe uh one C ; " re a as ae on ° te ws wg nr A ie : ae GB rae foe "en eo sarod , a hove - foes we hee hed. cy {% pane "7%, Sooo rrr mots 3 1% fr Mpeee abe babes 5 oe os <a a wo en eS 3 SA oi a 2 ny Ss wn % o oo on Lo er 5 oe a i ni enh x3 % ' 4 , % ae F , hen a t's, - z aeee £0 WO a a atten a 3 a3 . oe oS wm '< ry tht os : oy vee? "ere Pe a v ees Peres, foe, 'a oe gs aan kets op. 6 Bo p= 1 wm tf) 1 "4 ve in 4 j +4 ¥ copes ime " o teed we . " waves tft ine . A i & & & Bf BB ow 2, "eit whe £ ' 43 Ser. " Pod 2 : oy a . eon q weet eve 4 ; Gog 2oy t BE Be €o & 8 oo a ge oie hp o * rn . ve " _ pam had AES -- wi 3 "oer hee, ee, where aegte godee bece Cn iy ae ae fon, oO wD 'og x pe : we bene EEG a tee Aon oo rs ea) ' ce OS dont ee a4 on, woe £5 rn Oe tes od oregon nage ne 1h en aoe es ry pees ms if 'eee. Seer os '4 " he £73 sobon CO gees pes ae foee, 4% te yh ein aeoe a rm ah; ben veeee sod vs, "t's os 'i spore fee agere ve ay oa ares) i ee (nm GA et ind | SR ba - ied a " A ve Seve a Sp eee, ; OMA ea ee 5 a seed teter een gh ron hy Sree. ed Seen Cae oe Xa Lid o t % on oe - oS > ES 7 Lops 4 ay ; ne; co | Ped ong ah Gs cece soa pa Sows as weet fe tr res i re bese : re: oo "3 En ek % aes me Toc eS 4a iM Heeed ae cee % ae "gene 4 - , 'Hooe Sapor : Sof aeeod ay fe] Saar Ly le "ay eee mm & wm «GB nn oc © & & ME oo wp tt wm ee AB nn ns) . ws i ok OG fe a & (2 me 3 we a?) we OSS a a a a ts) os . th mn hy ees "ope, ee i a ; hee : ee Pg een ay a eS a ne ae ' "wer "S tee Rp Sze 6% See oe . a he Dae yp Ge gee mB ot mB BB 84 aon z 7 . . y Z 04 Cad en . i, a, oe ire i a By ae i, a ny ae a oo zs a: ma Gt one om . eG I Se TO C3 oes he CS poi moa ty a on ond : % an ; ae Ried "5 wae ~*~ 4%) 7? ote? 4 onnon wn i " hens bode an , oe won, ros esed n v t "ES ae Fa ; j %, my id mon AE free , ' ; "3 3 od 3 2 a ao g 2 oe Ss fe fox & dO Fe r pire wa ob gity ER ELS why ioe Meee "2 non thee Ci el ES hn ceeee Gs oan Cc wm OF wp Sen £ oO . 2 G x fey: vo, " : 4 z "ye Teen, weno ee ry ¢ be "Yee Cs cs F id rem, s de i a ees, oO Oty £3 £03 ; 5 nies taoe a wd "5 * ~ a8 ae, ae ven aes 'eee Sewe oe 3 yo . Sooo xe <"--y ores ne ae ¢ oh. "e4 eee Hye a , ny OE oe ee sent oe ree Ser dove % > Sod . s, a fovos by iw ec £% Heat ran C Raed on og ved Ghee Bd : weno es) & aa f oe oo been on owee oe ith teed one is cae, ae A ane t 3 x2 63 Ons _ a Me lie tot a ong a OG O Cy & : iow be fe S&S Oo @ fm ES om 2 G@ & Bo oe SM re OT Es rT, a ne ™ Zt) 2 Saere son eal Ss Sone arose 'vs Se Nee : " . & ta s ie 9 amd 7% 0 om S.-« & BP we g G. o> BT gS 6 ad P&S «~ & ros Se & ON bee fe . B me fe} ' a aaa a Sn pe poy we fae oo wares aa re aa "4 en tad Ch. Ss: Pon th) vive Ck ; ry a ee Sea as oh. TES Co a rr eos O Pe is mG "me A, Co oe "ee oe ft, mn Se Bio he we te ay an men ho oo hE " oS wef GP &= & G fh, 02 meee Deputy Gomims SSlOnat of Central Tax, Central GST Sub- had Comrrissionerais », Nel lore, GST Bhavan, D.No 24-7-205/8, Plat No 724, {2TH Road, Magunia Layout, Nelore-S24003, Andhra Pradesh. 4. Deputy Chrector, Directorate General of (S57 Infeligence, Visakhapatnam Zonal Unit, Door No 25-14-17, Suryabagh, Visakhapainan: 830020. Andhra Pradesh. crt Senior intelligence Officer, Directorate General of GST Intelligence, Visakhapainam Zonal Unit, Door No 25-14-17, Suryabagh, Visakhapainam-830020. Andhra Pradesh. S$. Assistant Commissioner of Central tax, GST Bhavan, Kurnool Division, Near Childrens' Pars, NR Peta, Kurnool 876 907, Andhra Pradesh. ? 7, Mis Panyam Cemenis and Mineral Industries Limited, 20/726, Sommalasairam, Nandyal, Kurnool Dist, Andhrapradesh S18a02 Represented by S. Sreedhar Reddy, Managing Oirectar. ou) BDO Nese Advisory LLP, Inteim Resolution Professional BDO india LLP, Level S, The Ruby NiV Wing, Senapall Rapal Marg, Dadar GN), Murmbai 400028. Represented by Bhr ugesh Rameshchandra Amin Respondents -- Petition under Ariicie 226 of the Constitution of India is fled praying that in te circumstances stated in the affidavit fled therewith, the High Court may be pigased to issue an appropriate writ, order or direction particularly in the ye Ss sh HG} OF ie nature of Writ of MANDAMUS deciering the vires of section 1O¢ ee ee 2} APG&ST Act / COST Act which is a charging provision and Section 47(2) of the ARIST Act / OGST Act 20177 which is also a charging provision both gat amended by prescribes the levy of Lay on the Petlioner / purchaser for the fault of the seller in not paying the faxes towards ihe Government! and asking the Petitioner / purchaser to pay the fax orme again fo the department and added fo that levy of penalty and inferest as unconstitutional, ullra vires to ine onsfiution and violative of Articies 14, 1907a}, 24, 265 and 3O0-A of the Cansitufion of india and aliracts the doctrine of the double jeopardy and against to the faxing principles and violative of the Pri nciples af Natural Justice and the scheme of the Act and consequently fo set agide the impugned 99.2625 in ORDER-IN-ORIGINAL NO. O6/2023-(G58 1). The oefilon coming on for hearing, usen perusing the Fetihon and the of the High Court, dated afidavial O7.01.9024 made herein and upon Agaring the arguments of Sr MLK Kumar, Advocate for the Petitioner anc) Ms.Santhi Chandra, Junior Standing Counse! for CRIC for the Respondent No.? and Sri ¥AAni Kumar, oN emt No and GP s iaarned Central Goverment Counsel for the Responc Comriercial Tay for the Respandent No.3 WRIT PETITION NO: 3478 of 2024 Bohyeen! d Lal Bahadr Shastri Werke Confractor, Works Contractor, Rep. by ils Proprietor, Mr. J. Leela Sankaraiah O.No.2/8-0/139, Vengal Reddy Nagar, Atmakur- 518425, Kumol [Nsiriet, Andhra Pradesh _ Patifioner 1. The Deputy Assistant Commissinner, (STs, Nandyal -f circie, Nandyal, Kumoo) District, Andhra Pradesh 2 State of Andhra Pradesh, rep. by iis Principal Secretary io Government, ; esa eR Pt ewer t M4 aS oS ee esbarint Se maak CSpot Revenue §OT-I Department, Secrefarial, Velagapudi, Amaravall, Gourku Pustric ; wieNy £ Yes ve tar He Qaereteard (liner iniedes ad CiNanes Bn oh 3 Union of india, rep. by its Secretary (Finance), Minisiry of Finance, Nath Respondents Petition under Article 228 of the Constitution of Incia is Med praying that in ihe circumstances stated in the affidavit fled therewtth, the High Court may be pleased to issue a Writ of Mandamus or any other appropn riate wri ar order + pipes nh Fg wmssteg pes Ry ; SPM RY Al Haas MEME 2 ST Anat 3A or diraction- (a) declaring Section TOC2Kc} of ine COST Act / SGST Act, 207; x as violative of Ariicile 14 of the Constitution of india in as much as if imposes the obligation that the supplier must have paid the tax before the Petilloner can avail iripul tax cred, which is arbiteary unreasonable and beyond the cantrai of the Pettioner and also violative of Ariicle 14 of the Constitulion and & consequently, selaside the impugned order of the isi Respondent in Ref No £D37O423057085N, dated 27.4.2023, denying the benefit of input tax cred for the period April 2019 to March 2021 by applying Section 1€(2Nc) of the CGST and SiGGST Acts. IANO: 1 of 2024 4n Petition under Section 151 CPC is filed praying that in the circumstances staied in the affidavit Ted in suppert of the wri petition, the High Court may be pleased to grant stay of collection of the disputed tax, penally and interest of Rs, 12, 49, 132/-, penalty in sum of Rs.12, 49, 139/- and interest in a sur of Rs.5, 82, O96/- pursuant to the impugned order of the 1" Respondent dated 2F 4A 2083 respect ively for the tax period April ZD19 to March 20217 under the Goods and Service Tax Act, S017, pending disposal of the Writ Petition No.3478 of 2024, on the file of the High Court. The peliion coming on for hearing, upon perusing the Petition and the alfidavil Hlecl in support thereof and the order of the High Court order dated i202 2004 & 19.03 2024 made herein and upon hearing the arguments of ORELSRINIVASA RAO KUDUPUDI Advocate for the Petitioner GP for loammercial Tax for Respondent Nas.1 & 2 and Sriy.VWAni Kumar, Cerra! a Gavernment Counsel, for Respondent No.3. 3 q } ; oy Lt on it 6% ten lowe f sweet Noe, Vpee. patton, . dyed G £¥ 4 44 op. Z we A sewed o, oc Ae wm Fa ne oe 6 a Aan bere Pid a weeee newt when. tet ove £4 oe teed. ten: fon, oe a or wee! ee, Poon os eed coer Meat re ge ied Sar, wy, net reborn et adeeb eeee verona Lon se ao hee f Boog ee oonee Sw ty £3 1% 5 Xie ¢ ¢ : eet ¢ 4 as oe, 2 im Ct fey ae oy & oy ee fone 'nd cep ped Ye tipo ce oe im f 'ads % os] 4 oF % ore ha o es = gf mm ne tem Be Ge 8 @ wee, Cae areee % we i [aan baw wer, Swe kowe fit steed oe oh. Wil z ter fox on ; we rs "we 2 oy ibe ie on ts Jane. fe oo 3 mop = ; ae O ras ana, Come' 7s a % ped a3 pon %G ys ied . oe woh ee or -- wd Sewch tag H 4 a ~ woe Nee nome ocr oe - ht 0G ge ah fee Tenet a re Bg saan eh 4 vad me a fete gen & 2 ws % fo het we wey whe Ly 3 ane oie oe here wee " ved oad Ks Ys a) on, bu "3 ot i we "E4 oe coe seed ogee CL tt OE f oi ee ea Cae % eee im £4 " AY heted % een 'chat Me é pa Le piece athe open, 4 od we Ct ' " we ver wy : 1 a 2 OO Saad . ; . i rs i ee a py i te % Son vee tooo oo aed eo eee . 363 ove ea Se Yee "hee ; a an a Se Sw Roe i mm, 2 as ' 3 = go Oo O & gen ' rad : ead . 57 a fy hes ion fet nei ¢ m gens eed Ree "ey pret aba wy to ot ed gen gn " tA LO a mbecest Seow ne OO nr a ee ie po A Lid ; we '. : , en wee 43 . as ev Pog het "TD ne oo > " nt BG By me ES ' 43 5 a> 5 @ Fe LS CS re vet MY + Be ce toe foe on hoe ba '3 the ce qu "5 £% arene cA one wee Soa ran) paten. fees ree een ewe a "1% wer oe we OS ag se aS ae neon a ee Co eet wy ; Boo % oes a Or, te BD rc © we ee gf oe? Woren Cy 7) v4 on yer rae) ua ne WEA th im Sd bene Bey 2 'eee Ceok ae "et, ben cs " peore teed peten, cy mene oe 4 « om im wee 4 e wo a by or 7 a coe ee an fe : (3, i Hm mS or ce 2 nd wD n ' tee ot Pa we as Cs aaa " C4 » Fis Sn CS (ee Srna peter, 7 oa Sone ead ge ree . rss a bow. Me Sane vo a2 vee, « " Seber, ed P BS - Bye 8 2G a 6 g ® Oe Tepher, ee OR me ee tly tf z an ; yo ES eee wn ee 7 ie TES Ge Ae Se, fem i ee $ Saeed % en bi tft "hoe ia ven ye. 7 on oy fs a th. ed wo re) na sa) ve bh . ibe i. om baie aes ed we eS fe SFG we fy os a3 ie Gy sm 3S po ge we a aro) ift 3 ve hoot: ay 25 a port fe oon Ch ~~ £. wa ee a "Bi td BS Bog OG OR y oe vneee vee CP ope oe, TS 0G "tt 4 2 i pea te, {%% wt, here OS HD eet 3 "eet 1 04 oh Sanod a as yes em onses Ce Wb Be egy a We EE 7 "es a yO a: © ees gs wh ve be - fone 4 ¢ 7 wap ied hon Jah Oy roa . ? eo iG os Ld por or ye ft. oye % as Wa CG OL ell vt ee foe ya th oteee fy ry 3 od ox i a ie BY te gy OR Eh & we 2 gh pu oy s on een * ow yee ted i es fe be be 4 Boa a aa ans ans ¢) agen ae ot wes Ch, Bebe ged Be mn py wee tg eo wee ins eS bAee ee ws - 0% f s ms eam not : boson! en a (YB EP BS SOS @ & = " D o arc vd te be 6D can aaa nt nr r & Sky et SE f Bee pony spe we . £% a . & ony on res te 5 es th oy od i i ie a ras meee cr, eA OY aaa sd seen ; eheee ke é 3 o se vA Be Sw tem $4 eg 3 to ogy, Gam A & Bee Bt eS SS gg Bom wo, i " voce - -- eames bee eee a jes 0% . f Ss vee "s ve Bows a oe <-- @ 2 om & 2 we Lx we pon Ms . td bone : we a bee te see! the ervey "3 ane aed eon (3 be 5 ne ie me we a 3 Fasees vans and peor wr ore "op mm 'a aes a casi OK Feet * "o%4, rs fg vgeee wh, che , ed ta "ny, Ys % "ES "TS ia bad ; $ n bree th %G as, oe MG Re OO er oe So we ven = Hee fe A Co re bee oa see ' e be nee oo 1% " , ny 4, é "s fea pee Ape a a a ar rn SG Gs gn fh wn my ge ot * eet Needle were Shows Soh me , eyes rm wee ge SBE Bag OS x = ow bs GY © ~ & & Sean. *, 2% - ns ' 3 * wa bone Nd mr O be od & ee 5 no OD a ow th A ped ai 9 a sagen Ho jeey 3 e} te 7 x Q he p Pan p> ted in fF a } o os oes e WRIT PETITION NO: ® Between? avail inoul fax cre BY pS in the circumat the Pelt = wel Knead 3 i owen 6 ee 3 gs ai a AND CONSE rf EN iA NO: Red wee Sh 6] in sum of Rs.6, 38, 658/- and interest in a sum of Re.2, 12, 383% totaling As. Rs. 14, 89, 708/- pursuant to the irrougned order of the 1 Ressondent dated 274.2023 respectively for the tax period Apri 2018 to March 2021 under the Goods and Service Tax Act, 2017, sending disposal of the Writ Petition No. 3462 of 2024, on the file of the High Court. The petition coming on for hearing, upon perusing the Pelifion and the affidavit Tied In support thereof and the order of the High Co rer dated 12.02.2024 & 19.03.2094 made herein and upon Rearing the arquments of SRESRINIVASA RAO KUDUPUDI Advocate far the Petifoner GP for Cammersial Tax far Respondent Nos.1 & 2 and Sr.y.\V Anil Kurnar, Central Lad Government Counsel, for Rascondent No.3. WRIT PETITION NO: 4425 of 2024 Between: M/s. Hariharan Foundations Private Limited, TADA-Kalahasthi State Highway, Chendulupakkam Village, Andhra Pradesh - 817541 Rep. by ifs AGM Finance and Accounts, Sri. PUM. Nanda Sal, S/o. M-P. Mani, Aged about 35 Years. Petitioner AND }. The Depuly Carmmissioner (Central Tax}, Guntur Audit y 4 : Commissionerate, OST Bhavan, Port Area, Visakhapatnam -SS0035, &. The Assistant Commissioner, Tirupati Audit Circle, Guntur Central GST Audit Cammissionerats, 9/86-A, Amaravati Nagar, West Church, Gompound, MUR Palle Road, Tirupati - 847 802. 3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur [Nstrict, Andhra Pradesh. Union of india, Ministry of Finance Through its Secretary, 4th Floor, A- ey a Wing, Shastribhawan, New Delhi 170004. ah. kt 6H ae sagoes ben % heed: een, i" ee, ors ve yr Ch Seow a fy t 7, a3 harer yn . tee ot ar . where per oe ee "yrs LA th £%, tea Seve peed 'z 6 Res @ be gm eo ge BD ; ry open we a ¢ ne 'ee eden? sabeoe S bs teen, oaeen, ~ ; Z ew G ms, i OO ch a wm, WH SG Ke Bek ' peed fens iy A gen pon te om th f pad a hes tooo isd mn (% vee w & es a a a ce SS a eG f os £ 4 f pee. e "nee? 7 'net oe taal Co wh , 5 o SF © rn An a nn op ge Re Pak oe ot 4s te. s in Inde, it % we ay . if ne gree @ San ee) "San, oe apes ay enna eben wyens . iss loco is oS "ad LY nah ge ee! 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Sas ee me ae fees OFh ot oe sbaed hed a fad a poe seed ¢ "ts soos va en fren, oer oy et Pas a yy eed weed ie tet oo eo > me OD wes ak a oa, <u wm of i 4 ee GP a wd ' OO ry EO sf Cub wae a 7 oY we wt as iA Ls po eeeee 1G ate a = iy 9 a "ch Ad <> oo Mey ay) Si ie) poet hel on Sane = © G @ 2 Ee el "ne @ Bb x LF BO we § 3 ~ oe " 4 eee 3 s os 3 - . te alee ag! gon CH , a, & pee ee we th os) dl th "oy, Hh ne ky ee < & & ® Be DB & 7 @& 2 nn a nmr a - ind : a aes y hee am om a > fine me . "4 e Bom Be oe Re oe § Bo gD Se 8 Ss Go we ee @ ¢ rae ' ¢ iv wo ied "s a eets Fs ~ > Ba: patra - © & G . & ee Y re: & @ & BO, Bo, ra mm O om, af " oe ' 7 eens, o - , if eheee pet "* ™ ce Om | ir & we = wT yO nh ims: a] ony ge eG OMG 5 £2 @ nk a <a ee ne a es ~ {0 ii ee ® fo, Oe B & Be a mE Ro ye - 7 8 2 uo 2 3 gf OS i © ww & @ gs rs me FL aA oS oe fooed poe fe me " td 4 aie we Fa) ar is ae £44, LO rm ry Peng, pe an) peso yee é ¢" 4 tA x AC 3 wo na tr ug end i re ne wt % at Mba ify heed ; es a Ke TE ie y o i pr of 4 " sped atin ae te ss a re oo oy Me seed o babeo vee £ fs £% 4 i Y ° -~ 23 ¢ 3 ates ~ eS tyes xB ; x % 5 wn "* ud fe ae ce © & i @ « pe " , " tat cae sent Wing €b, F SP reoen Led Hepa gene ee a, 'eget tL ce) ee ed Bt dee OG ae a. we Sens 4, po ene ig fom . Fe os i Ot a Mee we - ay ra ae - het Poe, " {Ko : . ae ie oe BB om on OE ao OB " @ & @ G "a (5 Se fe ea e 8% 22 Ba& BS 2 & © ff © f og fg os ce OK ra Soler, re 2 % Be Principles of Natural Justice and the scheme of the Act as aise cantrary to the lucigements of various High Courts and Hon'ble Apex Court and consequently g to set aside fhe mpuaned arder dated 37-12-2023. IA NO: 4 of 2024 Petition under Section 157 CPC js fled praying that in the circumstances stated in the affidavit fled in support of the writ pelitian, the High C may be pleased to grant stay of tax, penally and interest pending disposal of the Writ Fetiion No. 4425 of 2024, on the file of the High Court. The peliien caming on for hearing, upon perusing the Petition anc the affidavit fled in support thereof and the order of the High Court order dated 20.02.2024 & 19.095. 2024 made herein and upon hearing ihe arguments of Sn MJ Kumar Advocate for the Petifloner, GP for Commercial Tax far ihe respondent Nos. 1 to 3 and of Deputy Solicitor General of India WRIT PETITION NG: 9856 OF 2024 Setween: Mis. Shell Refractories and Insulations Kargwal Constructions Pyi Lid JV, Represenied by Penumatsa Praveen Kumar, iis Authorized Signatory S0-1- G7ie, Alluri Seetharama Raju Nagar, Seethammadhara, Visakhapainam, Andhra Pradesh, 530073. Mobile No-G88S8S04805 Ema id shellikcnliv@amail com Petitioner ), Gajuwaka Circle, Visakhapainantil Division, O.No 7-8-2 Near Paniulagae Meds, Gayathri Bhavan, Old O26, The State of Andhra Pradesh, Represented by its Principal Secretary, o Gaiwaka, Visakhapainam, - he Revenue Department, A.P. Secretarial, Velegapudi Respondents Se rate 3 4 ANNEX : z LF + IANO: 1 OF 2024 Fetiion under Section 157 CRC is fled praying that in ine circumstances stgied in the affidayil fled f in support of the writ petition, the High Court may be oleased to stay the operation of Order-in form DORC-OY vide Ref No ZO87O32 TOONS 16% dated 04.03.2021 (Annexure P-7)}, confirming the demand COST Rs. 4.86000) & SGST Rs. 4.88,000/- on the diference belwesn input Tax Crecdi{ reflecting in GSTR-SA and input Tax Credi availed in GOTR- SB under Section me) of the GST Act, 2017 in the interest of justice, "es a pes 1 oil ent oo. ee a 4 Faas' Sata oy ( de, " a, opel Sat res w 5 ie 3 of 2024, an the fde of the High Court. The petition coming on for hearing, upan perusing the Petition and the afiddavil Hed In sunoport thereof and the order of the High Court order dated o 30.04.2024 made herein and upon hearing the arguments of SRLANTL KUMAR ye BEFAWADA Advocate for the Petitioner, GP for Cormmercial Tax far a oN Resgondent Nos.? & 2 and Sri dupudi VOR Yagnadutt, Standing Counsel! for Certral Gove ernment for Respondent Nod. WRIT PETITION NO: 9957 OF 2024 Retwean: Mis. Shell Refractories and Insulallons Kargwal Constructions Pyt Lid J¥. Represenied by Penurnatsa Praveen Kumar, Hs Authorized ney Signatory 50-1-87/2, Alluri Seetharama Raju Nagar, Seeth a z me Be wee 5 Reaal Visakhapainam, Andhra Pradesh, 530073. Mobile No- 9885504905 Email id- sheadkepfivgiamal com Patitioner AND needs x es tendon int Smee meri eee OEY May wares (lento Ue: and The Assistant Commissioner(ST), Gajuwaka Circle, Visakhapatnam] Division, O.No - 7--27, Near Pantulagarieda, Gayathn Bhavan, Old Galuweka, Visakhapatnam, -S30026. oes w a @ & Be me ff O ot oY Oo GG @ & - BR BR & ; a moe t ad ¢ LA Us we a a rn nr a rn re a ee Be ee a G & a 7 ae Fron % a or. ae ae te " tid ret Npew. sired Moot CS cy " am, hs an es tdece 0% ene a on tes Ve ry t) " yer ord 6 or, ie [a es Pes gece. 59 of 3 ea: ee a 9 0% 'dee A <3 oy won - ' Seve pa aoe it % weeee b nates gore om a ae] sens Lay Os ras) eee. el oo eet a eee fast wee, "5 yer ye Seee yee 4d foey ek vn o Sf norey an oe fas be a ye wea, ee SD By OR ee EE oe a or 'ood views tet m eet ie , iG CO OSE ORS 3 it a) ; ¢ "a - ao oe iad Ly oe 65} CS Z oe C2 2 'seed Be ne " yt rae) pees re rire pon ares we fe Seog os 5a i Pn ans, See A ; Bh om eG a aa ra 6g ; aes : ain het Fu ac" > POP, re 5 Ao any tt ie] on 7 Cd as en C4 asd ne em pooh aa oe ioe xm, gy os 37 + fe coy ¢ - "of io gece %, 'oat pana 0% Cee s ie ft a ead an: Maro aon » fy oe Kn, ES a 3 EF f y os tf oe th Chee . teed teat! ae ; z - $ "es oy rs 4 @ 1 it t4 "5 Fa een "epee fowe 433 i ag i ve? npee 6B ne 5 ine ad vane seeed a font wm fs ay egy oe ans a ; ny wad oa renee fr 3 poder a 2 . co, ofp a Zz 3 og 4 sec 0 aa a a © se a wen aks ve re hee? i% ae Loe , £% i, ee % por pase aaa pe tt cs Soe ooo, bee: ered ee bat oe NS ied : i io ohoes MA oe o rm ff io Eons rer 'cat 5 tte oo agee vine - Peas £5 iG or - bet pot love oF ben te CC oteee or seo fee, ~ 3 . tae . 4) oon ith . ee fen) fee 4 - z tye, rs wee a ay whines & 3 pre anon ay Eee fr %, ts voter are at; ae ye re Rapes oh :. 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Zs tye om srry or P "ene - road ae Kg Lt A - ieee) "a se Seve fea bewe vod mo 7 Ohoe Ape? eee a oan Lae on, : Co oy tee * YOUR ; % ee Fase as ae! veers me seg ; re wt NA ae se ; sp 4 ~ in wr % ; os vs ¢ WE ca Sra! oie he we ws "4 ih Cs a eet oot "9 ee a" ies on op od ys if C3 £4 bees a3 +e Bs "tS a ah a Tne?) ae ge aa Ot ae Saf: % vr eee pon tis Ka cy qed as ae Soo Agel £3 $7, + 4, i pee nee, ra ben nd "ts fhe ab via ig Ss wh 43 £3 bone hone an Gy fend eed 04 "yy Of4 3 igh , os MS ae the i ane oo ee wees. 2 wet Pan Sy Me, ¢ 5 4% a Sa: eene "ey * pre oo Fi "sf Nala Soaks aoeos weve ocere oor ce - 5 t ond bree 33 ood 3 wae " to at oe . 4, oo See ca $ 3. awe "ee ne D we oo in ara an er no me | «£3 a& 2 BB o- O G@ -- Mm oS r fi fa ms Bom & @& % : a : fon § oS cone aah SS : eh 0m 4 3 ~y 'i fet eee on : t2 gs oe a Cee ee fs oe) ee @, $4 pe be gp ey pe i a8) ig ee : "eS 5 ° os rr a os ais oO & & @ ane a ft Bog we Ss 8 & Be 8 mY > ne a ig eo Pe i 3 eo Re , te ey ae cm * ea " ee <e - ct ty Bee eee oe a an Ge os Son py Be Be ag gh ee) et ap ee . rag fess ea ' bes o woes G C38 to, j toon f aad fed agile i aa c " fad ied w ; rs 8 Nene! eed a vor ; ooo. "hed 7, 2, a rr tie eG os ms my OK oh eon ya a a os Ge eet EG fy fe oe Os ed a iB "nee vee HE - he 3 t te a z t By 8 £ x ent & ¥ i & ' POG A f i a a ss Xe in AF a 8 4 } c G 2 Oo -£ ap oo " an P are = te 4 CR ane tose fi f , rene red et pron raed y Se . ont HB & = & 6 8 2G re 8 Bo eo oe 8 E22 eRe e A & we & oe eG 8 O em S 2 Ee FE ob 2B co a ue seo 'e peter Sh rook £4 pk ae al " Sh £2 ae oe heed i) = a < $% gy Se of D4 x SO BG « OS few YE oo r np ag ¥ n ' di ie ra e & iF W c a AYf Pry u i x r Uri a q k i i : coy Pea IANO: TOF 2024 Petition under Section 151 CRC is fled praying that in the circumstances stated in the grounds fled in support of the petition, the High Court may be mleased to slay the operation of Order-in form DRC-OY vide Ref No. ADS ORS TO00S 17 ¥ dated 04.03.2021 (Annexure P-1}, confirming the demand Mw CGST Rs. 92,820/- & SGST Rs. 92,820/- on the differance between Inout Yax Greditt reflecting in GSTR-24 and input Tax Credit availed in GSTR-SB under Section 73(9) of the CGST Act, S017 in the interest of fustice, Panding disposal of WP 9857 of 2024. on the fle of the High Court. The petifion coming on for hearing, uoon oserusing the Petition and the affidavit fled in support thereof and the order of the High Court order dated 30.04.2024 made herein and upon hearing the argumenis of Sd Ari Kurnar Bezawada, Advocate for the Petitioners, GF FOR COMMERCIAL TAX for the Ressondent Nos S&S and of Sri dupudiV.& YagnaDull, Deputy Solichor General for respondent Nad. WRIT PETITION NO: 17336 OF 20624 Ratween: M/s Amruth Automotives Private Limited, Represented by the Managing Director, Sri Vennapusa Rukesh Reddy Door No.13-03-259-1, DCMS Building, Raiway Feeder Road, Anantapur, Andhra Pradesh- PIN 575004. Petitioner AND Depuly Commissioner (State Tax}, Special Circle, Anantanuramy, ry i SBeynd 2 yr KRBAD Lianterwen STs (DAK Axe " QMeaAL O.No.dnd foor, PAR Heights, Gooly Road Ananatapuramu- PIN STO0OS, 3 eats af Ancihes Grandech Ranracarad hy ft wrat ct mryyenryt 2. State of Andhra Pradesh, Represeried by the Secretary fo Government of AP. Revenue CT} Department, Government of AR. Secrelariat Buildings Velagapuci, Mangalagi Mandal, Guntur (District), AR, REN - S22 S02. Respondents ye Secret S by { TOF 2024 a x IANO he OY mentioned in detail in this affdavil, pending disposal of WLP_No. 11436 of 2024. on the He of the High Court The petition coming on for hearing, upon perusing the Petiion and the affidavit fled in support thereof and the order of the High Court order dated Ob. 02.2024 made herein and upon hearing the arqurnents of SriJN Venkata auresh Kumar Advocate for the Petitioner, Government Pleader for Conunercial Tax for respondent Nos.1 & 2 and Sr Juoudi Vo K. Yagneacdutt, learned Central Government Counsel, for respondent No.3. WRIT PETITION No: 11419 OF 2024 Sethween: Vs Kalyan Mobiles, Represented by the Proprietor Sri Nagalamaduagu Raia Sekhar, Doar No. 15/302, Vysya Hostel Complex, Raju Road, Anantapur, Andhra Pradesh- PIN 515001. . Petitioner AND 7. Superintendent of Central Tax, Anantapur CGST Range-1, Doar No 28- 989, 2" Floor, GST Bhavan, Besides Montessori School, Sangamesh Nagar, Ananiapur PIN 575004. 2. Government of india, Represented by the Secretary io Government of india, Mirustry of Finance, Revenue Departrrient, North Block, Central Secretariat, New Delh-PIN-110 007. S. Stale of Andhra Pradesh, Reoresented by the ey to Government of AP. Revenue (CT) Department, Government af AP. refarial Buildings Velagapudi, Mangalagi! Mandal, Guntur (District), AP, PIN S22 Respondenis wal - Petition under Aricie 226 of the Constitution of India is fied praying thal in the circumstances staled in the affidayit Hed therewith, the High Gourl may be pleased to issue an @PPrOpy fate writ, order ar direction, more in the nature of Wirt of Mandamus, gaiting yq aside (a) the impugned order-in-onginal in OG Ne. 4385/2023, dated 1-12-2023 passed by the Superinfendent of Central Tax, OOST Range-}, Anantapur as lies stive, net orclers in the eye of law, etc., and (b) the Notification No O& of 2023-Central Tax, dafed ST-OS-2023 and the corresponding Netifcation issued by the Government of AP. as idafive of Section TSCA) of the COST Act, 2017 and the APGST Act, 2017 and {c} the Section ONO) of the CGST Act, 2077 and the APGST Aci, 2017 ulffa vires of Article 14 of the Caonstiution of ince: Tre penser coring on for hearing, upon perusing the Feltion and the . rn aftdavil fled In sugport thereof' and the order of the High Court order dated ahd 10.65.2024 made herein and upon hearing the arguments | of Sn JN Venkata Suresh Rumer, Advocate for the Retiioner and Ms Santhi Chandra, Standing Counsel for the Respondent No.t and Deputy Solicitor General for the Respondent Na and GP for Carmmnercial Tax for the Resoondent Nod. WRIT PETITHON NO: 11837 OF £024 Sehyveen: M/s Kalyan Moblies, Represented by the Pronriefor Sr Nagalamadugu Raia Ee oh "Tt ee on Sekhar, Doar No Ta/a62, Vysya Hostel Complex, Raju Road, Anante Andhra Fradesh- PIN 815007. . Paetit=ioner AND 2, Government of India, Represented by the Secretary io Government of inthe, Ministry of Finance, Revenue Demartment, North Block, Central Secretarial, New Deih- PIN 110 601. Sisie of Andhra Pradesh, Represented by the Secrelary ia Government fs fgeer ar AlP. Revenue (OT) Department, Government of AP. Secretariat uiidings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN - S22 503 4. Additional Commi jasioner of Central Tax, (ST-Appeals}, D.No.3-30-18, Ring Road, Guntur, AP. PIN 5232 006. . Respondents Petition under Article 228 of the Constitution of India is fled praying thet in the crcumstances stated in the affidavit fled therewtth, the High Court may be pleased to issue an appropriate wrif, order ar direction, more in the nature of Writ of Mandamus, setting aside (a} the impugned order-in-appeal in Apnea! No S2023(T) GST, dated 02-11-2023 passed by the Additianal Cammissianer (GST-Appeals), Guntur, along with order-In-original No. 18/2022 S5T-Supedt) dated 28-11-2022 passed by the Respondent No.7 as unconstitutional, patently legal, vedd, inoperative, not orders in the eye of law, without jurisdiction, ete., and (b) the Notification No.0 of 2023-Central Tax, dated 31-02-2023 and the carespoanding Nolficalion issued by the Government of AP. as violative of Section 16604} of the (GST Act, 2017 and the APGST Act, 2047 and {c} the section TAGKC} of the OGST Act, 2017 and the APGST Act, ZO1Y as ultra vires of Ariicie 14 of the Constitution of india: iA NO: 1 OF 2024: Petition under Section 151 CPC is fled praying that in the clrcurnstances stated in the affidavit Med im support of the writ petition, fhe High Court may be pleased io stay the caliection of the disputed amounts of Rs. 849,096 + Reb 48,096 (Total Rs.16,98,192) (Tax) and Rs. 161401 + 167401 (Totals > h 7 Sun pet 4 a ef i ry 2 - B® Be G ee 2 2 2 ae ts sess in oe a a a " oe o i ' sae tert emt A a ae) KE a Oo iy ty ee et aenee "yen, on oe bene if | soe > eo wong Seed wy o - rye 3% Ce 4 on g oon afd omnes us ote wie ; y gn ns eed os % pe bacd os CH a3 4 boden ees an on heed ieee, tere oe Wheoe adh Son , Ye iG thon vs Kote. ifs co shpod me pet ty, ee Th ey ches eee %y an ee 9 OSE Pee 7 e. ne Gy Fy over 8 won " s ee wee wy a wen hod ct en a es 4 ws ts on met geng Fas pons te me » oo vie uh a gee 05 a fe ¢ Lt Gh qd mm ¥ fan i free 7% [x$4 ony tog ih tone x" Le te heer on, Sree "ry ae pe oh ih bees cos is a a a 5 ry 7 nr; nr () ied es ' won SBS my Hage ' a oe po lie see esl ¢ % vnveet 0G ; ween fn a ws 4 jee 13 re ef bows - ih 2 toe ben, cA Bee 2 Seve a Le. 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OE et eee fi 4 i 2% 43 ¢ cod foes th. fale oo " 7) Le: roe fee ne ms Co 'nat vagee. hee pe "yee ka ae a % 7 heme ~ @ Ps - ge as f et tp =< ad on C4 ae "3 'wea pe A yg "or, 4 nr; ead cc fo tf & tm eon adh a as ad ' 6% os as rane ae af oe r, voeh re be wed ye om eB gy BM gy ao gf @ Y 8 & C3 iy ed DB . nS O om Shee uw oss oo cad see he ey as ae --e iY ? ; feece "2 on eg os a G stent bs S 8 2 By & sR » BE A ae & @€ © € 2 > 5 2 mS SS $S 5' Be , ie ; "4 '% a ten : * i soe @ . FSF Oo £ SB BE ge & ~ Ls ee a oe & Bite eh oy a ar £4 i em OS - Ste on ann ca cs ~ mein wh. pe nr 4630 CO Soe cod ent ban os Frreng oe gn bass cheed va AI, -- rs £3 oS a A 1] . Pe ie) me wien : ete B " ee ios F i ah. H ee oa C5 uu ee aty a8 pe a wet fom ewe o, hen ths % a ch. Bs ves ee ae tiny sa 4 ened bev we eaaal Stee, eed i ; i en ; i ¢ ay & & © mm Bose RB Ge fone ye eG no PD ty tf SE ony OE tM ' Sy hee fy ee a nee eb ne 4 Gah Sh 4, ee NY | (ee as ¢ Sad Te z Ga IN oe : ti i ; msg se LP ood ger aad Paaae' . cee) iM ' bo y % bd toed there Pos oy me aad BG fe me QB i. on tee ale ae "4 ney % hy 3 - . vise ww " : a. ae a A fon cs) Lex ro iss z A Between: a 8 ay my "A Rs 322 a amount t antidayi g r ae onal tad oo RESPadents Petition under Ariicle 226 of the Constitution of India is fled graying that in the circumstances stated In the affidavil fled therewith, the High Court may be pleased io issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the (a) impugned claimed order passed under mo ~ Section #2 of the GST Acts by the Superiniendent of Central Tax, Anantapuram, CGST Range-l, Anantapuram, vide orderin-original NoO.16720237(6ST-Supdt) 17-06- 2023, as without jurisdiction, net the orders in the eye of law, violative of the Principles of Natural Justice, violative of fundamental ee eis. (6) the Notification No.8 S of 20235 Geniral Tax, fated 31-03-2023, iss by the Government of India and the carresponding Notification issued by Government of AF. as ultra vires of Section 1684 of the GOT) Acts. and (co) the Section 1S8(2\C0} of fhe GST Acts as ultra vires of the Aricie 14 of the Constitution of india: iA NO: 1 OF 2624: Petition under Section 157 CROC ts fied praying that in the circumstances stated inthe affidavit Hed in support of the writ petdion, the High Court may be pleased to stay the caliection of the disputed amounts of Rs 4.84 404 aon + am unquallied interest + late fees of Rs 484990 and Rs.58.298 + Rs 7S.00¢ (Fotal Rs} 323,298) (Penalty) for the various reasons mentioned in detall in this afidavil. and in pass such other order or orders in the interest of Justice. lest ihe Pattioner will be put fo irreparable economic loss. The levy of tax, etc., has no jJegs to stand. The balance of convenience is clearly in favour of the peltioner and against ihe Resnondenis., pending ai sposal OFPWeE No id? is of FAY 2024, ar ihe He of ihe High Cour The pedifion coming on for hearing, upon oerusing the Petition and the aidavit fled in support thereat and the order of the High Court order dated 10.05.2024 mace herein and upon hearing the arqumenis of Gri JN Venkata «heat ye, i wf oe tor ee % we Pad bee, fogs a pa beer) ow At ee al reed a - Cg 4 ae a ° Bene ns res oe ge A a ns aon fe, RL nr so Oh a - Bp wo eee Teed bree had os yore Sp nanan eget, or wane reed ag] wed {oy iene wn mn 2. iy foot > vane, i chan Sh. ge Thee Biss Me in 4 me ms fe an hos OG a Oe eB wet C5 at, woe BS a 'ae go mm be ee La a Pm aes Fe th. a "a # ae we eH wy ED SA * a oe v4 fi BR tt hi open fay , fare % £3 ee os a Sneed ry tere EE wy "ue gs Goo ae 607 tee Oa CO ge ver fe Gn Sy, we ede DG a or en me = Bo he sh a e & ce a 2 & a i ae 2 ge GM B Qn es 7 mg wa ; ae baton silon veeee dead ted tS - naa en v4 oh, re bee fon rr <n S, gn ' oS Ge wen, i me Be OS "he org B ey Og ee wo OF tps ie i f4 ey worn fo ue wo . a « ee ice 2S ow SE agen o me nn ae OF am 2 yg, wy bon Ch. i * Laod Nd "i am tx le on CL 5 Be OD i pe ery mM fs 5 Lg 6 Be % thd 5 ay voore ALS bh ages G3 a a 4 ed A Rees seen, ape its gee whe feed ad Sowden peed "5 ifs oe ae « wn ES * PE oy Gy vere i "eG wine WD a fa Sf Rm det wm & an bee vdeo bone Soe " Socy " Te wee . gy £4 fe - g 3 'et fy goo th. peed & ea in KE ge Ee of +n Woe Sy 6 Co tee we x, id 'nee , becee ee ra te nk a oe rr Sa! ve, B a3 ' gy Cy fe nf es tee Fae fee i 4B we Go B we "es Qo 8 fT wm Gi ee wo et EE a yt e no fe Bos Cy a ra pe ~ "ag as fodoe Uh. Ye poe, phe " 3 hoane bode whee i i 5 ~) fede sed He ree, A y uy af as anor 'ep go ; Be age " ne yen EY on) tae as an rs "i ce oS 2 ei BB Be oe & b a po a ee a ne ne oe 7 & yA FG . ee be £4 "G4 we os i tft a on iy f " foe Son % fs on ore . te Seve 0 aug ye ® & & FR 2 & ge o 2 oR Sg ®@ Go 6 @ a & Big ge € Bot aS Fag ' % a eect oa eo hove 7% pas bee beoe po sente, Soo 5 Let i le o Ooo , & & © FS gf a mess oan og a 65 hod a oe et 5 ry a3 weed hen eek he '4 e we BY satin nee » mm SF oo eT ao 6 & ed an. 2 f OS @ & fF - iG re: [oied Gp id « oe OAT ' con fp? we iY a fans ws coms [ic eh ayo" oe can Fa Scar? oer o> me cae fh Nod ben ne heeeas Paks, 'eat oe % ° ft a ee oy an ae ne, - & ee £e fee WE oS os ad w weed aS 0 z oe wn weeee OU Lage ¢ " a io my ut (oy) 4 £ fe tone ogre, deo? fi is y %, SO Ef = ; 6 , 43 id a! ca Ser gi ee me oe a3 in ars <e "t ei fa we bas te) ee Os ar ee Ree oy, Ons fe fe aa oe OB 2 he ye 5 8 © © Go ws & ~~ 8 ete oN "eB wy et SB be Hh Des S i "OS he oF, wet > © g Be 3 - ® g 3 be Ob 2 Fo 2 2 ye & % we 3 See eee f oo OF rn anes WED , OP me wow wo 3 Lon 1 oS OO roa " hee £4 cfs ood SS te _ fan wees ts as fon LL few £ ei pr 33 oon om i woo mtd we LS as nr oan oe - : 0 3 wm eo ok ee OE se er ae 43 'e 4 a whee ene ined Ke. & (3 a a wboos a x NS] ie ard chet 6 8 ®@ bie OG fn wm a oan i ef GG "se a SS fr ® 2 sk oo 7 me eS mee > 2 & SO 2 > Ue fb EL ad ed by * od x 4 Das AL BAN foe fe i Ye November, 2020, under the IGST, CGST and SOST Acts, S077, which is also legal as being violative of the or ncipies of natural justice as f was passed without effectively considering the written objections filed by the Petitioner and without furnishing copy of the intel: ligence report/imaterial based on which it was passed and without affording opportunity to cross examine the supplier, and is et therefore not valid and iegal even on other grouncs. IANO: 1 OF 2024 Petition under Section 151 GPC is filed praying that in the circurnsfances stated in the affidavil Med In support of the writ petifion, the Hi ign Gourt may be Meased to grant stey of all further proceedings, including recovery of Tax, Pat vty and interest, pursuant to the impugned Order-in- Original No. 11/2024 (GST) (AC), dated 29-05-2094, passed by the Third Respondent for the Tax Dera, wong Periods July, 2020 and November, 2020, under the IGST. COST ang SOST Acts, 2017, pending disposal of W.P_No. 14029 of 2024, on the file of the High Court tne petition coming on for hearing, upon x yw the Petition and the atfidavil fled in support thereof and the order of the High Court order dated Vy 2024 made herein and upon hearing the arguments of SRLGINARENDRA CHETTY Advocate for the Petitioner, The D Deputy Solicitor Ceneral for Respondent No.1, Government Pleader for Commercial Tax, for Resparident No and Ms Santhi Chandra, Standing Counsel for Respondent a on ue L203 RUT PETITION NO: 14430 OF 2034 Sebhyeen: Fe) Sire tan Mis. Actiyaadi Cars Private Limited, Flat No. 10S. Sal Datta Apartments, Ram Nagar, Anantapur-Si8 O04. Rep. by its Managing Director Mr-Thumati Adiseshu, PetHioner LD : " ifs lapel sing £ $¥) Qed fas; re "ose oun ttt Oe we 3 iar a A re tty ee 3 Se QP © 2 & & Soom Be Ey & EI lent " oo oe a a a aan an a as re ~ "35 © BB G & B & % ry 0 Ee A ge ES Be eB =~ BO A OE eS 2 = Sp iW E & Be b&w & Bo Be g 2 B bo es vpeer ey hove See. . me os, ' ey (3 a f a heat re we me we, aes &3 eae oe eee, whet *, 'oe : - recor "is 3S LKu uh oe y; re os ven GS o ve 4 - 3 bee, ¢ on tgot. Ne 2% ad Pa pan ey po "eae? can) of if At cage ve iy eee ween yg ano. ee tS 3 Coe Led Seer ; n tee Sk SES Ge OO km OG £3 fen oS en oti, ay By £3 ate bay wy on. gen ° ae kA We iS ee aire th we rs 5 bene ak 5 Ke pen 2 bane 1G a ip forme pees ral fev oy ra ond E yee a fade, a iXs '4 te ven, Ey, Tote oe iy " Wh eee i is ne aed is eed oP ih am aest an ° ed oor fe ahees . £7 Gs noone og BY nr es when & rae % ay 'wegen t wed Lf Pa end path al on StS Seed r¢%3 4 'eee eo 7 ns Gs iG penn a3 7 td ae ORNS 3 og ae We £ 0) Seen gr a ayer? iff "age a wie [an { Goa ae ene feitere "o% Yeeees ta ad : 5 m 4 " geen ; oe 6 ve at os 3 Iniowe tee tes a on T gy Ee & oy me cy Boa? oO SB - 8 & Re % @ bbe Bo gm te @ OY ae & fre Ee its fe ¢ aad ntee. , iy ce 5. oe , 0 . . ode ae Sage a om a ans cy tone ge "om, ihe 7 Oe 3 ow vere 0% a foes z fet a or ee eat £% B iy me oa as ee © ag eS 'eet me 6 a a a a fee 3 an a or 3 i a 5 od 5 We ae 4 pn f baie, 63 i oo tae ioe a ca wood inal nA recon ics! a gore woot oe phe re gp Oe 4 % Co oon ge td sf he oe pons 25, re Bie Eile ager G ay Pee Hm 6D "a GS Ee we en he, we, ~ © © Som i te to & GS te 6 & © #8 £ 2 pe a To ae yA, y 4 fo Md gg x ie oye ae See fooe hae e% MPR Oi; ts % sper 's on haul o* KG % a. wae "vs oom hen % reee oh "ao ers, ne a fas RE3 porn ¥4 ca £F% a we a. ore en oy ees oy LA am ry OF we. ot Soon er yet 43 583 a on bebew "on gt bree a oo Sde = 3 a Laer ne a we ALS 3 an wm 4 ora Pea Fae cas wm Oe 6% $2 te 8 wom . fe gs a ee on . % a a ne 7% it 1% yan , 4 om Oy i Pe ae Sane : ser, eo Ped tee a ven ste wre, tA g ie c ne a Re aa Ss mh, CP 6% toons 3 ben ~~ O a Bop Go fF 2 wm BO" wa & 5 a a aN we % roe nc pois oy ican) a " e ' "be teens o) ro ecu un OME?; a a a ee i 6% ae bb git tM Oe woe ELD Ned BS wer wo ay aa . oh, had oe (is coo ate Pas - yn OS . ie rag pont SS " $3 "ee yee he, 4 Sh ar £3 ™ to o BE Y eee oy fe ae at eet oe ¢ Be ££ we oo a, wd mG om fe eA "i & °° £m BE B a 2 8 3 Od oor ie, ge OFS ve med ch ey rap we t a woke 77 Lee 8 ee Oo 8 yw PR ee Be 8 oO ee 4 pel thee if an ans CS henweh sae i a ¢ hy 60 ih > «g ne ye aleve. £0 est reece. on cnr * a on 5 Z ond , wae agree . a3 ih bs dee aE ed Be gt tk Tee wpen ce ns ne Stee wm Foe ne wg en Mey et me of % "% 3 ogee * } ay on ce ee "4 peat i oo 4 a m @ or oe aD aw Rm ogg OD 'TA wm 66th . doce 5 cn om Oe Sd rn G3 a ed iy Sed "t% if sea eft, ene Son va oe wn LD 4 et x eg iA 5 A g o nbd yer) tat Sond oer whe f Sore . 2S ' 2 oe ben base ay S fe as Li CRB Rn Ss ie Se tee loan 'id ye 2 ri i ot azn a *- vem 4 gf 8b "eee -- bod a vee 4 ee mS ewe . i - be, ot ee hee 'A % bien + Looe tg Pd is) taree poor cenan. Pe hee . wegen Fas GB uf 2 @ @ & can aie Bm & & ¢ & 2 rsd BS Bk Bog MS ee : " ve eran 4 eed . OE i ~ o a ed we QO. 5 we te BOO Led 5 nh. cae @ 4 @ & ma My ee Ee ra oh hy rr rr rn ane "5 ad pond on bon on poe sbood an "-- wnene g ee) = a "2 or we i: oD a , Seen a be wt % een vernal wees yt need be on . me We vet pat " od 6X H f 4 eww . wet Ke , a esewe. Pod, ne, ; is%] ae td ie aoe Bo feee. wn ood bea ued tp beee MS - eer Sayer. 4 > " iM a3 0 aaa pe $h3 seer fs ' in ree . nye pon fipien foe . bee. 2 hd wo am aes oo ee: fa oer a ix The Sawa v tpn Ly 4 £85 ry grr eres CR oy fem, Aon agece pero Poe act t 'a tnt ann a Seow en ee % if See ted ton xs ae id res ; $5 pa od i" irs we ak wr vee Ly eee, or ws Ce Od iooe a "enw? Cry g one, rf nee q heeeet 5) rs a me ee CH C2 ae Sore Coe 'hh CA nm / 4 oe we 5 ' 7 an ae ee "ef, So te ed oy ce aed be " 8 % OE K 8 2 GO Te a mm. o Dw 2 on Ls oy é brve. shot my cc " "yee nee ? Ay seed ceoei .. % Feed "4 . 5 . oes Fi a 2G eS - Bo & ey € 2 8 2 ew & Bo Moke £3 ik a en, ae £4 ae ao oA cote ne Ke peoonl ; poaed aft per 4 , v "ys 'eae? 3 few <4 ee cc ae mm Bg fo gen fe eS ve pd fond ™% ee oy tn Seed oe of "OS tA "oe wm ts pe fem Cp te vt ' ae my 603 " oe oe 'é nw a we 5 mee og mr 4 me fem Qf ZS ben Ke rm EO ope ne or re Fea hi FF o~, BF 38 Se a ie a ee a 3 oe fe eo oOo 2 2 ew * io) ot nr a) A wee ooh * ond it¥] @ Anne pee oo [ae ae 3 wees ae t voA " " ae ty 5B Seer a 3 oo bee ; a Oh 6g xt ; eg ee en o ron wen bn fonte ae 49} cs 3 oy, oe NS £5 "Se ify) pest th yin "f, beers techn re 4 hi eee "s Seve 4 x 3 je, my ta "5 'at of yet is COSA RS be aod 2 rn. are toee 2 rn th tf su a GR ee ae a 2 ms on sn Ss & «@ ws a ek a - ce Bapseek 22 8 EB BES S & 6 HR e- @& " a £3 ie x o at is Ww rv ee ee ee ee ap Se o served on the Petitone® on 16.06.2024 by BRAD. as null and void, (3) the iB aufrimary of Show Cause Notice in Form GST DRC- 61, dated 31.05.2004 issued by the 1° Respondent and the Show Cause Notice cannot be questioned before the Appellate Autharity; iA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances slated in the affidavit fled in support of the wril petition, the High Court may be pleased ic suspend the operation of summary of Show Cause Notice in Form GST DRC-O%, dated 31.05.2024 issued by the 1* Respondent, for the tay period 2019-20, under [OST / CGST / SGST Act, 2O17, pending disposal of W.P.No. 14430 of 2024, Gn the file of the High Court. The petilion coming on for hearing, upon perusing the Petition and the affidavit fed in support thereof and the order of the High Court order date 11.07.2024 made herein and "upon hearing the arguments of SRLEG.NARENDRA CHETTY Advocate for the Petitioner, The Deputy Salicitc General far Respondent No.1, Government Pleader for Cornmercial Tax. for Respondent No.2 and Ms.Santhi Chandra, Standing Counsel for Respondent Nog, the Court made the following: ORDER:
"Sri ¥.V. Anil Kumar, learned Central Government Counsel, prays for and is granted three weeks' time for fling counter affidavit. List on 22.08 2034, inferim order granted earlier in W.P.Nos.24682 of 2023, 14952 and 227172 of 2020, 38208 and 38709 of 2022, T4767, 14775, 14808, 14847, TPSS, TPPSG, 20188, 21031, 21639, 21714, 24883, 27374, 27548, 28354, SO7SO, 34527, 31858, 32194 and 33500 of 2023, 2240, 3478, 3482, 4438, Y g a AR Rt eis ery a NF BN a oh oS ¥ x THIS, 14029 and 14ag0 of 0 SSR earing, 5A ay £ ee ow 3 i & CC to SR
2. On :
extended HN the next date of h 9958, S98 Fo, finery, iia' SSSR HIGH COURT HC, J & RRR, J DATED: 01.08 2024 NOTE: LIST ON 22.08 2024. ORDER W.P.No.2@4682 of 2023 along with W.P.Nos.7084 of 2019, 5670, 5644, 44952, 21904, S2172 of FORO, VUSTO, 28675, BPVIS, 28SRO, W234 af AUST - 33208, 38709 of 2022, 14767, 1477S, 14808, 14847, 17785, VIP SS, 20786, 34034, P1638, 21714, 24883, 27374, 27548, BEIS1, BIPSS, SOTO, Joey, 31889, 32194, 33800 of 2023, 2240, 3146, B47H, 48S, 99H6, 9957, TIN, 41449, 74837, 17718, 14089 and 14480 of 2024 and 4425 of 20z4. EXTENSION OF INTERIM ORDER