Andhra Pradesh High Court - Amravati
Vijayadurga Towers vs The Union Of India on 26 February, 2026
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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI ■*
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(SPECIAL ORIGINAL JURISDICTION) Jim . 9' e-v
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THURSDAY, THE TWENTY SIXTH DAY OF FEBRUARY,
TWO THOUSAND AND TWENTY SIX ' '
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iPRESENT: €r
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HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR
AND
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO ^
WRIT PETITION NO: 5258 OF 2026
Between:
M/s.S S Medi Promotors, (Now Closed), Rep. by its Partner, Vetsa Subba
Rao Gupta s/o V.S. Sai Baba, aged 42years, Occ:Service, r/o Flat No. 401 j
Vijayadurga Towers, Trendset Meadows, Devinagar Vijayawada, Andhra
Pradesh - 520013.
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance j
North Block, New Delhi - 110001.
2. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5*'^ Floor, Tower-ll, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.
3. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block
Central Secretariat, New Delhi-110 001. ^
4. The State of Andhra Pradesh, Rep. by the Secretary to the ^
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
5. The Assistant Commissioner (State Tax), Gandhi Nagar Circle, D. No.
74-2-20, 2^^ Floor, KMR and Sons Plaza, Yanamalakuduru Road,
Krishna Nagar, Vijayawada, Andhra Pradesh - 520007.
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased issue an appropriate Writ. Order or Direction, more particularly in
the nature of MANDAMUS declaring that the impugned Notification
No.22/2024. dated 08.10.2024. and impugned Circular No.237/31/2024-GST.
dated 15.10.2024. issued by the Central Board of Indirect taxes and Customs,
in so far as they prescribe a period of limitation of 6 months from the date of
the impugned Notification for filing Rectification Application for getting the
benefit of S. 16 (5) of the COST Act. 2017. which was inserted by the Finance
(No.2) Act. 2024. as without authority, without jurisdiction contrary to the main
Act. defeats the spirit and intent of the Finance (No.2) Act. 2024 and
consequently set of aside/read down the same and consequently set aside the
impugned Order under Section 73" vide Reference No.ZD37082402768 33.
dated 31.08.2024, for the F.Y.2019-20 passed by the Fifth Respondent and
direct him to pass Ratification Order keeping in view the insertion of section
16(5) of the COST Act, 2017, and pass such other Order or Orders as may be
deemed fit and proper in the facts and circumstances of the case and in the
interests of justice. /
lA NO: 1 OF 20?R
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed ini support of the petition, the High
Court may be pleased to grant stay of all further proceedings, including
recovery of tax, interest and penalty pursuant to the impugned "Order under
Section 73" vide Reference No. ZD3708240276833, dated 31-08-2024, for the
F.Y. 2019-20 passed by the Fifth
Respond^ Pending disposal of WP 5258
of 2026, on the file of the High Court. '
The petition, coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and upon hearing the arguments of Sri. G
NARENDRA CHETTY Advocate for the Petitioner, Additional Solicitor General
Of India for R1, Sri Shanti Chandra. Standing counsel for R2 and R3 GP for
Commercial Tax for R4 and R5 and the Court made the following.
ORDER
List on 23.03.2026 along with W.P.No.36726 of 2025. In the meantime, the impugned demand of Rs.1,16,006/- shall remain stayed.
SD/- K. KASIRAO ACHARI ASSISTANT REGISTRAR //TRUE COPY// SECTIONOFFICER To,
1. The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi - 110001.
2. The Secretary, Goods and Service Tax Council, GST Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110 001.
3. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-110 001.
4. The Secretary to the Government, State of Andhra Pradesh, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh, (by Special Messenger)
5. The Assistant Commissioner (State Tax), Gandhi Nagar Circle, D. No. ^^■2~20, 2"'^ Floor, KMR and Sons Plaza, Yanamalakuduru Road, Krishna Nagar, Vijayawada, Andhra Pradesh - 520007. (addressee 1,2 3 and 5 by RPAD)
6. OneCCto SRI. G NARENDRA CHETTY Advocate [OPUC]
7. Two CCs to GP for Commercial Tax, High Court of AP[OPUC]
8. One CC to Additional Solicitor General of India, High Court of APfOPUC]
9. One CC to Sri.Shanti Chandra, Standing counsel [OPUC]
10. Two spare copies HIGH COURT HC,J& RRR,J DATED:26/02/2026 LIST ON 23.03.2026 ALONG WITH W.P.N0.36726 OF 2025 ORDER WP.No.5258 of 2026 STAY