Andhra Pradesh High Court - Amravati
M/S Sree Nikhil Marketing vs The Commissioner Of Central Tax on 9 January, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH: AT AM/
(Specja[ Original Jurisdiction)
THURSDAY, THE NINTH DAY OF JANUARYe:
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
THE HONOURABLE SRI DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE
AND
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
WRIT PETITION NO: 12580 OF 2024 along with WP.Nos.6084, 6104, 8363,
12591,12593,12835,13524,13824,13887,14028,14860] 15780,16537,
16831] 16871,16995,18241,18309] 18387,18690] 19177120645] 21353]
22694] 22708123282, 23322., 24171] 24694, 24697, 24729, 25402, 291231
29139, 29995, 30738, 31133 of 2024
WRIT PETITION NO|.12580 OF 2024
Between:
M/s. Sterling And Wilson Private Limited, D. No. 30-22-77A, K.P. Towers,
Kastur-lbaipet, Giripuram, Sitarampuram, Vijayawada - 521137, Krishna
District, Andhra Pradesh, Rep. by its Authorized Representative, Venkata
Raja Bapatla.
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North BIock, New Delhi -110001.
2. The State ofAndhra Pradesh, Rep. by the Secretary to'the .
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (State Tax), Suryaraopet Circle, No. 74-2-
20, KMR and Sons Plaza, Ground Floor, Krishna Nagar,
yanamalakuduru Road, Vijayawada -520007, NTR District, Andhra
Pradesh.
2
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110001.
5. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, Ministry of Finance,I Department of Revenue, North Block,
Central Secretariat, New Delhi-110 001.
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 to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS-
i. Declaring that the impugned Notification No. 9/2023, Central Tax, dated 31-
o3-2023, issued by the Fifth/First Respondents and G.O, Ms. no. 221
Revenue (Commercial Taxes) Department, dated 17-05-2023 issued by the
second Respondent under S. 168-A of the CGST/SGST Acts, 2017,
extending the period of Limitation prescribed u/s. 73(10) of the CGST Act,
2017, for the Financial Year 2017-18, till 31-12-2023, are ultrav'lres Section
168-A of the CGST Act, 2017, manifestly arbitrary, violative Of Article 14 of the
constitution of India, illegal and consequently quash the same.
-li. Declaring that the impugned Assessment, Penalty and Interest Order vide
case lD No. 14312/GSTO-lV, dated 29-12-2023, passed by the Third
Respondent herein under Sectiohi3 of the CGST and SGST Acts, 2017,
r.w.s. 20 of the lGST Act, 2017, for the Financial Year 2017-18, as barred by
limitation and contrary to law, non-est, invalid and not an Order in the eye Of
law, unjustified, unsustainable even on merits and illegal and consequently set
aside the same.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
collection of the tax, interest and penalty pursuant to the impugned
Assessment, Penalty & Interest Order vide Case lD No. 14312/GSTO-lV,
dated 29-12-2023, passed by the Third Respondent herein under Section 73
of the COST & SGST Acts, 2017 r.w.s. 20 of the lGST Act, 2017, for the
Financial Year 2017-18, pending disposal of WP No. 12580 of 2024, on the
file of the High Court.
The petition coming on for he=aring, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
25.06.2024, 06.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon
hearl-ng the arguments of Sri.G.Narendra Chetty Advocate for the Petitioner,
Sri Pasala Ponna Rao, Deputy Solicitor General, learned Central Government
Counsel, for respondent No.1, Government Pleader for Commercial Tax for
respondent Nos.2 & 3 and Ms.Santhi Chandra, learned Standing Counsel, for
respondent Nos.4 & 5.
WP No.6084 OF 2024
Between :
M/s. RKEC Projects Limited, rep. by its Managing Director, Mr. R.
Jayachandran, #10-12-1, 3rd Floor, Rednam Alcazar, Rednam Gardens,
Visakhapatnam-530 002.
...Petitioners
AND
1. Deputy Assistant Commissioner (ST), Suryabagh Circle,
Visakhapatnam-1.
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government
(CT)-Pinance, Secretariat, Velagapudi, Amaravati, Guntur District.
3. Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi-llO 001
...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 to issue a Writ of Mandamus or any other appropriate writ or order
or direction-
declaring the Notification No.09/2023-Central Tax dated
31.03.2023 and Notification G.O.Ms.No.221 (Andhra Pradesh)
dated 17.5.2023 issued by the 2nd Respondent under Section
168A at the Central Goods and Services-Tax Act, 2O17-18 tI'll
31.12.2023 as ultra-vires Section 168-A of the Central Goods
and Services Tax Act, 2017 and also manifestly arbitrary and
vio]ative Article 14 of the Constitution
declare the show cause notice dated 28.09.2023 and ~the
impugned order dated 27.12.2023 and proceedings in Form
DRC-07 dated 27.12.2023 for the tax period 2017-18, passed
by the lst Respondent as barred by time consequent upon the
prayer (a) being accepted;
alternatively, declare that the order of the lst Respondent
dated 27.12.2023 is in violation of principles of natural justice
for not submitting the details of the sellers whose registrations
have been cancelled before rejecting the lTC;
IANO: 1 OF2024:
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased grant stay of all further proceedings pursuant to
the impugned order of the lst Res-pondent dated 27.12.2023 and DRC-07,
5
dated 27.12.2023, passed by the lst Respondent for the tax period 2017-18,
pending disposal of WP.No.6084 of 2024, 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 the order of the High Court dated
11|03,2024,18-06®2024,13.07.2024, 07.ll.2024 & 02.01.2025 made herein
and upon hearing the arguments of sri.Karthik Ramana Puttamreddy,
Advocate for the Petitioner and of`lGovernment Pleader for Commercial Tax
for the Respondent Nos.1 & 2 Sri .Y.V.Anil Kumar, Central Government
Counsel for Respondent No.3;
WRIT PETITION NO: 6104 OF 2024
Between :
M/s. Barbi[ Mining and Industries Private Limited, rep. by its Vice-President,
Mr.Anshul Kumar Agarval, # 16-15, Salur Bypass Road, NH-26 Road Side,
Ramabhacirapuram, Vizianagaram-535 579.
Petitioner
AND
1. Assistant Commissioner (ST)(FAG), MG Road (West) Circle,
Vizianagaram.
2. Assistant Commissioner (ST), Parvathipuram, Vizianagaram District.
3. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.
4. Central Board of Indirect Taxes and Customs, rep. by its Chairman,
Ministry of Finance, Department of Revenue, North BIock, Central
Secretariat, New Delhi-110 001.
5. Union of India, rep. by its Secretary, Ministry of Finance, Government of
India, New Delhi.
6. Secretary to Government (CT) Finance, Revenue Commercial Tax
Departement, Government of Andhra Pradesh.
7. Kesani Ferro Alloys, Door No 4-56-1/4/1, Plot No LIG 75, Lawsons Bay
colony, Chinna Waltair, Visakhapatnam-530 017. GSTIN
37AAQFKO908DI ZE
Respondents
petition under Article 226 of the Constitution of India praying .that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a writ of Mandamus or any other appropriate writ Or Order Or
direction - (a) declaring the Notification No.09/2023-Central Tax dated
31.03.2023 issued by the 2ndRespondent and Notification G.O.Ms.No.221
(Andhra Pradesh) dated 17.05.2023 issued by the 6th Respondent under
section 168-A of the Central Goods and Services Tax Act, 2017 extending the
limitation for concluding the adjudication of show cause notice issued under
section 73 of the CGST Act,2017 for the tax period 2017-18 by 31.12.2023 as
ultra-vires section 168-A of the Central Goods and Services Tax Act, 2017
and also manifestly arbitrary and violative Article 14 of the Constitution (b)
declaring section 16(2)(c) and (d) of the CGST Act / SGST Act, 2017 as
violative of Article 14 of the Constitution of India in as much aS it imposes the
obligation that the supplier must have paid the tax before the Petitioner can
avail input tax credit, as arbitrary, unreasonable and beyond the control Of the
petitioner and also violative of Article 14 of the Constitution and (c) declaring
the show cause notice dated 29.09.2023 and order dated 29.12.2023 and
summary of the order in DRC-07 dated 30.12.2023 uploaded on the
petitioners GST web portal as being nOn-eSt in law for lack of any
authentication and even otherwise, barred by limitat-Ion, without jurisdiction.
completely vague, baseless and devoid of any reasons.
IANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the Writ Petition, the
High Court may be pleased to grant stay of all further proceedings purSuant tO
7
the impugned order dated 29.12.2023 and DRC-07 dated 30.12.2023
uploaded on the Petitioner's GST web portal purportedly issued by the lSt
Respondent for the tax period 2017-18, pending disposal of the Writ Petition
No. 6104 of 2O24, 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 order of the High Court dated ll.03.2024,
22-04|2024, 25,06-2024, 06-08.2024, 07.ll.2024 & 02.01.2025 made herein
and upon hearing the arguments of sRl.KARTHIK RAMANA PUTTAMREDDY
Advocate for the Petitioner, Government Pleader for Commercial Tax for
Respondent Nos.1 to 3 & 6, Sri.Santhi Chandra, Standing Counsel for
Respondent No.4 and Sri.Y.V.AniI Kumar, Central Government Counsel for
Respondent No.5.
WRIT PETITION NO: 8363 OF 2024
Between :
M/s. Kolli Narendra Babu (now stopped business), Rep. by its Proprietor, Kolli
Narendra Babu, Present Address-Flat No. 108, Sy. Nos. 56/P and 57/P,
Sindhu Blossoms, Near Maharshi Vidya Mandir, Silpa Park, Kondapur,
Hyderabad, R.R. District, Telangana -500084.
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -110001.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra pradesh.
3. The Assistant Commissioner of Central Excise and Central Tax,EIuru
CGST Division, Guntur.CGST Commissionerate, Ashok Nagar, EIuru-
534002, Eluru District, Andhra Pradesh.
8
4. The Goods and Service Tax Counc'll, Rep. by its Secretary, GST
council, secretariat, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.
5. 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
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 to issue an appropriate writ, Order or Direction, more particularly
in the nature of MANDAMUS-
i.Declaring that the impugned Notification No. 9/2023, Central Tax, dated 31-
o3-2023, and Notification No. 56/2023-Central Tax, dated 28-12-2023 issued
by the Fifth/First Respondents Jand G.O. Ms. no. 221 Revenue (Commercial
Taxes) Department, dated 17-05-2023 issued by the Second Respondent
under s. 168-A of the CGST/SGST Acts, 2017, extending the Period of
Lim'ltation prescribed u/S. 73(10) of the CGST Act, 2017, for the Financial
year 2017-18, till 31-12-2023 and for the Financial Year 2018-19 till 31-03-
2024, are ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitrary, violative of Article 14 of the Constitution of India, illegal and
consequently quash the same,
ii.Declaring that the Circular No. 80/54/2018-GST, dated 31-12-2018, issued
by the First Respondent is prospective in operation and Cannot be applied With
retrospective effect,
iii.consequently declaring that the iin'pugned Order-in-Original no. 04/2023-24,
passed by the Third Respondent for the Financial Years 2017-18 and 2018-19
under the CGST/SGST and lGST Acts, 2017, as barred by limitation and
9
contrary to law and even otherwise not sustainable as it imposes double
taxation and further as it was uploaded without any signature/digital signature
of the Third Respondent and is therefore non-est, invalid and not an Order in
the eye of law, unjustified, unsustainable and illegal and consequently set
aside the same.
IANO: 1 OF2024
petition und`er section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further Proceedings, including
collection of the tax, interest and penalty pursuant to the impugned Order-in-
OriginaI No. 04/2023-24-GST, dated 22-12-2023, passed by the Third
Respondent under the CGST/SGST and lGST Acts, 2017, for the Financial
years 2017-18 and 2018-19, pending disposal of WP 8363 of 2024, 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 order of the High Court dated 04.04.2024,
22.04.2024, 25.O6.2024, 06.08.2024, 07.ll.2024 & 02.01.2025 made herein
and upon hearing the arguments of SRI.G.NARENDRA CHETTY Advocate for
the petitioner, sri.pasala Ponna Rao, Deputy Solicitor General for
Respondent Nos.1, 4 & 5, GP for Commercial Tax, for Respondent No.2, Sri
Josyula Bhaskara Rao, Senior Standing Counsel Advocate for the
Respondent No.3.
WRIT PETITION NO: 12591 OF 2024
Betwee n :
M/s. Rapur Venkata Seshakumar, D. No. 2/52, Main Bazaar, Kalasapadu,
YSR District, Andhra Pradesh, rep. by its Proprietor, R. Venkata Seshakumar..
Petitioner
AND
10
i
1. The Union of India, rep. by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT-) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner of Central Tax, CGST, D. No.1/2553-1,
3rd Floor, LKR Towers, Rajiv Marg Road, APHB Colony, Kadapa,
YSR Kadapa District -516004, Andhra Pradesh.
4. The Deputy Commissioner (ST) (LTU), Kadapa Division, opp-YSR
Guest House, Smith Road, Kadapa, Kadapa District, Andhra
Pradesh.
5. The Assistant Commissioner (ST), Proddatur-lI Range, D. No.
24/586, Rameswaram Road, Vasanthapeta, Proddatur, Kadapa
District, Andhra Pradesh.
6. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110 001.
7. 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.
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 to issue an appropriate Writ, order or Direction, more particularly
in the nature of MANDAMUS i. Declaring that the impugned Notification No.
9/2023, Central Tax, dated 31-03-2023, issued by the Fifth/First Respondents
and G.O. Ms. no. 221 Revenue (Commercial Taxes) Department, dated 17-
05-2023 issued by the Second Respondent under S. 168-A of the
CGST/SGST Acts, 2017, extending the Period of Limitation prescribed u/S.
73(10) of the CGST Act, 2017, for the Financial Year 2017-18, till 31-12-2023,
are ultravires Section 168-A of the CGST Act, 2017, manifestly arbitrary,
ll
violative of Article 14 of the Constitution of India, illegal and consequently
quash the same.
ii. Declaring that the impugned Assessment, Penalty and Interest Order vide
Case lD No. 14312/GSTO-lV, dated 29-12-2023, passed by the Third
Respondent herein under Section 73 of the CGST and SGST Acts, 2017, r.w.
S. 20 of the lGST Act, 2017, for the Financial Year 2017-18, as barred by
limitation and contrary to law, non-est, invalid and not an order in the eye of
law, unjustified, unsustainable even on merits and illegal and consequently set
aside the same.
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection 'of interest and penalty pursuant to the impugned Order-in-Original
No.ll/2024 (AdJ-n-GST), dated 27-04-2024, passed by the Third Respondent
for the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of WP No. 12591 of 2024, 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 order of the High Court dated 25.06.2O24,
06.08.2024, 07.ll.2024 & 02.01.2O25 made herein and upon hearing the
arguments of Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Pasala
Ponna Rao, Deputy Solicitor General for respondent No.1, Government
PIeader for Commercial Tax for respondent Nos.2 to 5 and Ms.Santhi
Chandra, learned Standing Counsel, for respondent Nos.6 & 7;
WRIT PETITION NO: 12593 OF 2024
Betwee n :
M/s. Sri Satyanarayana Constructions, Flat No. 401, Jayapadma Towers,
Near RTC Bus Stand, Aravinda Nagar, Kadapa, YSR District, Andhra Pradesh
516001, Rep. by its Partner, Mr. P. Surendranadha Reddy.
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -110001.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (ST), Kadapa-I, Circle, D. No.1/499, I
Floor, Opp YSR Guest House, Smith Road, Near Zilla Parishad,
Kadapa -516001, YSR District, Andhra Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110001.
5. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, M'lnistry of Finance, Department of Revenue, North BIock,
Central Secretariat, New Deihi-110 001.
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 to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS
13
i. Declaring that the impugned Notification No. 56/2023, Central Tax, dated
28-12-2023, issued by the First and Seventh Respondents, and the impugned
G.O. Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-
2023 issued by the Second Respondent, under S. 168-A of the CGST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10) of the CGST
Act, 2017, for the Financial Year 2018-19, till 30-04-2024, are ultravires
section 168-A of the CGST Act, 2017, manifestly arbitrary, violative of Article
14 of the Constitution of India, illegal and consequently quash the same,
ii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of Articles
14,19 (1)(g) and 300-A of the Constitution of India or in the alternative hold
that s.16(4) is not applicable to the present case or declare that the Period Of
limitation prescribed in S.16(4) is only procedural in nature and that S.16(2)
has overriding effect over S. 16(4) while claiming eligible input tax in the
respective monthly GSTR 3B return,
iii. Declaring the impugned Assessment, Penalty and Interest Order, vide DIN
No. DIN3729042498005/ Order No. ZD3704240285494, dated 29-04-2024,
passed by the Third Respondent for the Financial Year 2018-19 under the
CGST/SGST Acts, 2017, as barred by limitation, contrary to law, without
jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavi't filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Order, vide
DIN No. DIN3729042498005/ Order No. ZD3704240285494, dated 29- 04-
2024, passed by the Th'lrd Respondent for the Financial Year 2018-19 under
14
the CGST/SGST Acts, 2017, pending disposal of WP No. 12593 of 2024, 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 order of the High Court dated 25.06.2024,
o6.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of sri.G.Narendra Chetty Advocate for the Petitioner, Sri Jupudi V
K Yagna Dutt, learned Central Government Counsel, for respondent No.1,
Government Pleader for Commercial Tax for respondent Nos.2 & 3 and
Ms.Santhi Chandra, learned Standing Counsel, for respondent Nos.4 & 5
WRIT PETITION NO: 12835 OF 2024
Between :
M/s. RK lnfracorp Pr-lvate Limited,Top. by its Finance Manager, Mr. G. Jaya
Rama Krishna Reddy, 1/712, Dwaraka Nagar, Kadapa-516 004, Andhra
Pradesh.
Petitioner
AND
1. Assistant Commissioner (State Tax), Kadapa-I Circle, Kadapa Division.
2. Deputy Commissioner (State Tax), Special Circle, Kadapa Division.
3. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
secretary to Government (FAC), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
4. Union of India, rep. by its Secretary, Government of India, Ministry of
Finance, 3rd Floor, Jeevan Deep Build'lng, Sansad Marg, New Delhi-110
001.
5. Central Board of Indirect Taxes and Customs, . GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its
Commissioner (GST).
Respondents
15
petition under Art`ICle 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 to issue a writ of Mandamus or any other appropriate writ Or Order
or direction -
(a) declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by
the 5th Respondent under Section 168-A of the Central Goods and Services
Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 issued by the Respondent
under section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 extending the limitation for concluding the adjudication of show Cause
not'lce issued under section 73 for the tax period 2019-20 as ultra-vires of
Section 168-A of the Central Goods< and Services Tax Act, 2017 and as ultra-
vires of section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 also manifestly arbitrary and vjolative Article 14 of the Constitution, and
(b) set-aside the show cause notice dated 29.05.2024 issued by the lst
Respondent for the tax period 2019-20 as illegal, arbitrary being time barred
and without having any signatures.
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant tO
the impugned notice dated 29.05.2024 for the tax period 2019-20 issued by lst
Respondent, pending disposal of WP No. 12835 of 2024, on the file of the
High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed I-n Support thereof and Order Of the High Court dated 25.06.2024,
06.08.2024, 07.ll.2O24 & 02.01.2025 made herein and upon hearing the
arguments of sri.p.Kartik Ramana Advocate for the petitioner, Government
16
PIeader for Commercial Tax for respondent Nos.1 to 3, Sri Pasala Ponna Rao,
Deputy Solicitor General for respondent No.4, and Ms.Santhi Chandra,
learned Standing Counsel, for respondent No.5.
WRIT PETITION NO: 13524 OF 2024
Betwee n :
M/s.Mehar Stone Crusher, 60/7/12/1, P & T Colony, 3rd Street,
Rajamahendravaram, A.P.-533105, Rep. by its Proprietor, Koppaka Venkata
Vijayasai Chandravadan Choudary.
Petitioner
AND
1. Dy Assistant Commissioner, (ST)-II, Alcotgardens Circle,
Rajamahendravaram, A.P.
2. Assistant Commissioner (ST), Aryapuram Circle,
Rajamahendravaram, A.P.
3. Government of Andhra Pradesh, Represented by its Secretary toJ
Government, Revenue (CT-lI) Department, Secretariat, Buildings,
Velagapudi, Amaravathi, Guntur District.
4. Government of Andhra Pradesh, Represented by its Secretary to
Government Mines and Geology Department, Secretariat, Buildings,
Velagapudi, Amaravathi, Guntur District.
5. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, Represented
by its Commissioner (GST).
6. Union of India, Represented by its Principal Secretary, Government
of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building,
Sansad Marg, New Delhi-110001,
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
17
be pleased to issue an order or direction more particularly one in the nature of
writ of Mandamus or any other appropriate writ Or Order Or direction declaring
a. the orders dated o1.04.2024 passed by the lst respondent for the tax
period 2018-19 to 2020-21 under the Goods and Services Tax Act, 2017 as
illegal, arbitrary, contrary to law and provisions of the Andhra Pradesh Goods
and services Tax Act, 2017 and Central Goods and Services Tax Act, 2017
Act, in violation of principles of natural justice and the law laid down by the
Hon'ble Supreme Court 'ln India in India Cements case ((1990)1 SCC 12) and
consequently set aside the same
b. the Notification No.O9/2023-CentralTax dated 31.03.2023 issued by the
Respondent, i.e., the Central Board of Indirect Taxes and Customs, New
Delhi, and the corresponding G.O. Ms. No.221 (Andhra Pradesh), dated
17.05.2023, issued by the 3rd Respondent, i.e., the State of Andhra Pradesh,
extending~the I-Imitation for completion of adjudication under the provisions of
the central Goods and Services Tax Act, 2017 and the Andhra Pradesh
Goods and Services Tax Act, 2017, for the tax period 2018-19 & 2019-20 and
c. the Notification No.56/2023-Central Tax dated 28.12.2023 issued by 5th
Respondent, i.e., the Central Board of Indirect Taxes and Customs, New
Delhi, and the corresponding G.O.Ms.No.02, dated 03.01.2024, issued by the
3rd Respondent, i.e., the State of Andhra Pradesh, further extending the time
limit for completion of adjudication under the provisions of the Central Goods
and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax
Act, 2O17, for the tax period 2018-19 & 2019-20 are issued without any
authority of law, and are arbitrary, and ultra vires sec. 73(10) and Section
168A of Central Goods and Services Tax Act, 2017 and Telangana Goods
and Services Tax Act, 2017, apart from be-lng violative of Articles 14,19(1 )(g)
and 265 of the Constitution of India;
lANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay Of all further Proceedings, including
recovery, pursuant to the order dated o1.04.2024 passed by the lst
respondent for the tax period 2018-19 to 2O20-21, pending disposal of
W.P.No.13524 of 2024, 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 order of the High Court dated ll.07.2024,
o6.O8.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of SRI.SINGAM SRINIVASA RAO, Advocate for the Petitioner,
Government Pleader for Commercial Tax, for Respondent Nos.1 to 4 and
Ms.Santhi Chandra, Standing Coulhsel for Respondent No.5 and Sri Pasala
ponna Rao, Deputy Solicitor General for the Respondent No.6;
WRIT PETITION NO: 13824 OF 2024
Between :
M/s.Vivek Enterprises, rep. by its Proprietor, Mr. Bijoy Choudhary, #15-1-37
s5, Ground, Jayaprada Apartments, Nowroji Road, Visakhapatnam-530 002,
Petitioner
AND
1. Union of India, rep. by its Secretary, Ministry of Finance, Department of
Revenue, North Block, Secretariat Building, New Delhi-llO 001.
2. Additional Commissioner of Central Tax, Guntur Central GST Audit
commissionerate, GST Bhavan, Port Area, Visakhapatnam-530 035.
3. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
secretary to Government (FAG), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
19
4. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its
Commissioner (GST).
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 to issue a Writ of Mandamus or any other appropriate writ or order
or direction -
(a) calling for records pertaining to-the impugned show cause notice dated
29.4.2024 issued by the 2nd Respondent under Section 74(1) of the Central
Goods and Services Tax Act, 2017 and set-aside the same as being without
jurisdiction and contrary to the provisions of law and
(b) alternatively, declare Notification No.56/2023-Central Tax dated
28.12.2023 issued by the 4th Respondent under Section 168-A of the Central
Goods and Services Tax Act, 2017 and G.O.Ms.No.2 dated 03.01.2024
issued by the 3rd Respondent under Section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017 extending the limitation for concluding the
adjudication of show cause notice issued under section 73 for the tax period
2019-20 as ultra-vires Section 168-A of the Central Goods and Services Tax
Act, 2017 and also manifestly arbitrary and violative Article 14 of the
Constitution;
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned show cause notice issued by the 2nd Respondent, dated
20
29.4.2024 for the tax period 2017-18 to 2020-21, pending disposal of
W.P.No.13824 of 2024, on the file of the High Court.
The petition coming on for hearing, upon peruS'lng the Petition and the
affidavit filed in support thereof and order of the High Court dated ll.07.2024,
o6.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of sRl.P.KARTHIK RAMANA Advocate for the Petitioner, Sri
pasala ponna Rao, Deputy Solicitor-General for Respondent No.1, Ms.Santhi
Chandra, Standing Counsel for Respondent Nos.2 & 4 and Government
Pleader for Commercial Tax, for Respondent No.3.
WRIT PETITION NO: 13887 OF 2024
Between:
M/s.Mumbai Fast Transport And Company, 76-18-351, Ramalayam Street,
Bhavanipuram, Krishna, Andhra Pradesh-520O12. Represented by its
Managing Partner, Sri.Pathan Imam Khan, S/o Ammen Khan.
Petitioner
AND
1. The State of Andhra Pradesh, Rep. by the Principal Secretary,
Revenue (CT-Il) Department, A.P. Secretariat, Velagapudi,
Amaravathi, Guntur District, A.P.
2. The Appellate Additional Commissioner (ST), Vijayawada Division,
Mogalrajpuram, Vijayawada.
3. Assistant Commissioner (ST), lndrakeeladri Circle, No-I Division,
Vijayawada.
4. Assistant Commissioner (ST), Ramavarapadu Circle, Vijayawada.
5. Deputy Assistant Commissioner (ST), O/o. Regional GST Audit &
Enforcement, Vijayawada.
6. Central Board of Indirect T'axes and Customs, GST Policy Wing, I
Government of India, Ministry of Finance, New Delhi, Represented
by its commissioner (GST).
21
7. Union of India, Represented by its Principal Secretary Government
of India, Ministry of Finance, 3rd FIoor, Jeevan Deep Building,
Sansad Marg, New Delhi-110 001.
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 to issue an appropriate writ, direction or order more particularly in
the nature of a Writ of Mandamus declaring
1. the impugned appeal order passed by the 2nd respondent in Form GST
APL-04 (CGST. SGST and lGST) dt27-03-2024 vide CTD Order
No.DIN3727032435361, for the tax period July, 2017 to October, 2022,
confirming the penalty order dt. 23-08-2023 passed by the 3rd respondent
without considering the explanation of the petitioner aS illegal, arbitrary,
unsustainable, -ln violation of principles of GST Act, and also violation Of
principles of natural justice and consequently set aside the same and
2. the Notification No.09/2023-Central Tax dated 31.3.2023 and Notification
G.O.Ms.No.221 (Andhra Pradesh) dated 17.05.2023 issued under Section
168-A of the Central Goods and Services Tax Act, 2017 extending the
limitation for concluding the adjudication of show cause notice issued under
section 73 of the CGST Act, 2017 for the tax period 2017-18 till 31.12.2023 as
ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017
and ultra-vires section 168-A of theTelangana Goods and Services Tax Act,
2017 and also manifestly arbitrary and violative Article 14 of the Constitution;
IANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay Of all further Proceedings, including
22
recovery, pursuant to the impugned Appeal order of the 2nd Respondent,
dated 27-03-2024, as well as the penalty order dt.23-08-2023 of the 3rd
respondent, pending disposal of w.p.No.13887 of 2024, 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 order of the High Court dated ll.07.2024,
o6.08.2024, 07.ll.2024 & 02.01.2025 made hereih and upon hearing the
arguments of sRl.SINGAM SRINIVASA RAO Advocate for the Petitioner,
Government Pleader for Commercial Tax, for Respondent Nos.1 to 5 and
Ms.Santhi Chandra, Standing Counsel for Respondent No.6 and Sri Pasala
ponna Rao, Deputy Solicitor General for Respondent No.7.
WRIT PETITION NO: 14028 OF 2024
Betwee n :
M/s. Gowni Palli Murali, 7/429-B, NCO Colony, Kadapa, YSR District, Andhra
pradesh -516002, rep. by its Proprietor, Gown-I Palli Murali.
Petitioner
AND
1. The Union of lnd-la, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi - ll OOO1.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commiss'loner (ST), Kadapa-I Circle, D. No.1/499, I
Floor, Opp YSR Guest House, Smith Road, Near Zilla Parishad,
Kadapa, YSR District, Andhra Pradesh -516001.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th Floor, Tower-ll, Jeevan Bharfi Building, Janpath
Road, Connaught place, New Delhi-110 001.
't\
23
5. The Central Board of lndirectTaxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi-110 001.
Respondents
Petition under Article 226 of the Constitution of India js filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS
i. Declaring that the impugned Notification No. 56/2023, Central Tax, dated
28-12-2O23, issued by the First and Fifth Respondents, and the impugned
G.O. Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-
2023 issued by the Second Respondent, under S. 168-A of the COST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10) of the COST
Act, 2017, for the Financial Year 2018-19, till 30-04-2024, are ultravires
Section 168-A of the COST Act, 2017, manifestly arbitrary, violative of Article
14 of the Constitution of India, illegal and consequently quash the same,
ii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of Articles
14,19 (1)(g) and 300-A of the Constitution of India or in the alternative hold
that s.16(4) is not applicable to the present case or declare that the period of
limitation prescribed in S.16(4) is only procedural l'n nature and that S.16(2)
has overriding effect over S. 16(4) while claiming eligible input tax in the
respective monthly GSTR 3B return,
iii. Declaring the impugned Assessment, Penalty and Interest Order, vide DIN
No. DIN3729042438747 / Order No. ZD370424028929Y, dated 29-04-2024,
passed by the Third Respondent for the Financial Year 2018-19 under S. 73
of the CGST/SGST Acts, 2017, as b-arred by limitation, contrary to law, without
24
jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same;
IANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant Stay Of all further Proceedings including
collection of tax, interest and Penalty PurSuant tO the impugned Assessment,
penalty and Interest order, vide DIN No. DIN3729042438747 / Order No.
zD370424028929Y, dated 29-04-2024, passed by the Third Respondent, for
the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of w.p.No.14028 of 2024, 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 order of the High Court dated ll.O7.2024,
o6.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of sRl.G.NARENDRA CHETTY Advocate for the Petitioner, Sri
pasala Ponna Rao, Deputy Solicitor General for Respondent No.1,
Government Pleader for Commercial Tax, for Respondent Nos.2 & 3 and Sri
venna Hemanth Kumar, Standing Counsel for Respondent Nos.4 & 5.
WP NO: 14860 OF 2O24
Between :
M/s lsuzu Motors India Private Limited, Sector 22, Central Express Way,
sricity, varadaiahpalem, Chittoor, Andhra Pradesh-517541 Represented
by its authorised signatory Mr. Deepak Sharma
...Petit-loIler
AND
1. The Union of India, Repres6nted by its secretary Ministry of Finance,
Department of Revenue North Block, Central Secretariat, New Delhi -
110001
25
2. Central Board of Indirect Taxes and Customs, Represented by its
chairman Ministry of Finance, Department of Revenue, North Block,
central secretariat, New Delhi -110001
3. The State of Andhra Pradesh, Represented by its Principal Secretary to
Government Revenue Department, Secretariat Building
4. Joint Commissioner of Central Tax, Tirupati GST Commissionerate,
9/68-A, Amaravathi Nagar, West Church Compound, Tirupati-517502
5. AddI. Comm-lssioner of Central Tax, Tirupati GST Commissionerate,
9/68-A, Amaravathi Nagar, West Church Compound, Tirupati-517502
6. Superintendent of Central Tax, Sricity Central GST Range, MR Palli,
Mahila University Road, Tirupati
7. Assistant Audit Officer, Principal Director of Audit (Central) Hyderabad
AG Office Complex, Saifabad, Hyderabad-500004
...Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a writ or an order or a direction, more particularly a writ in the
nature of Mandamus
a) Declar'lng the Notification No. 56 of 2023 - Central Tax dated
28o12.2023 issued by the Respondent No.2 as illegal, arbitrary, dehorS the
provisions of CGST Act and consequently set aside the same
b) Declaring the Impugned Show Cause Notice dated 30.01.2024
bearing SCN number ll/2023-24 (GST) and the Impugned Order in Original
bearing number o1/2024-25-CGST dated 30.04.2024, as being without
jurisdiction, arbitrary, illegal, unconstitut.tonal, and in violation of the provisions
of the central Goods and Services Act, 2017 Central Goods and Services Tax
Rules, 2017and settled principles of law and consequently Set aside the Show
cause Notice dated 30.01.2024 bearing number ll/2023-24-(GST) and the
Order in Original dated 30.04.2024 bear'lng number 01/2024-25-CGST.
26f
IANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances ,stated in the affidavit filed in support of the petition, the High
court may be pleased to suspend the operation of the Order-in-Orig-lnal dated
30.04.2024 bearing number 01/2024-25-CGST issued to the Pet-ltioner with
regard to the period 2018-19 to 2020-21, Pending disposal of WP 14860 of
2024, 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 the order of the High Court dated
o8.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of sri D.S.Sivadarshan,I Advocate for the Petitioner and of Mr.
Bachina Hanumantha Rao, Central Govt Counsel appear'lng on behalf Of the
Respondent Nos.2 and 7 and of Ms. Santhi Chandra, Standing Counsel for
CBIC for Respondent Nos. 2, 4 to 6, Sri K.Swarna Seshu, Advocate for the
Respondent No.7 and Sri Pasala Ponna Rao, Deputy Solic'ltor General for the
Respondent No.1 ;
WRIT PETITION NO: 15780 OF 2024
Betwee n :
Hanumanthu Ramu, 1-4-289/3, ll Floor, Revenue Ward No. 27, Vijayawada,
Krishna District - 520012, Andhra Pradesh, Rep. by its Proprietor,
Mr.Hanumanthu Ramu.
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi-110001.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
27
3. The Assistant Commissioner (ST), lndrakeeladri Circle, No. 1 Division,
74-14-2B, 3A, Yalnamalakuduru Road, Krishna Nagar, Vijayawada,
N.T.R. District, Andhra Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th FIoor, Tower-ll, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.
5. 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.
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 to issue an appropriate writ, Order or Direction, more particularly
'ln the nature of MANDAMUS i. Declaring that the impugned Notification No.
56/2023, Central Tax] dated 28-12-2023, issued by the First and Seventh
Respondents, and the impugned G.O. Ms. No. 221, Revenue (Commercial
Taxes) Department, dated 17-05-2023 issued by the Second Respondent,
under s.168-A of the CGST Act, 2017, extending the Period of Limitation
prescribed u/s. 73(10) of the CGST Act, 2017, for the Financial Year 2018-19,
till 30-04-2024, are ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitrary, violative of Article 14 of the Constitution of India, illegal and
consequently quash the same. ii. Declaring the impugned Order, dated 30-04-
2024, passed by the Third Respondent for the Financial Year 2018-19 under
the CGST/SGST Acts, 2017, as barred by limitation, contrary to law, without
jurisdiction, unjustified, unsustainable and illegal and consequently` set aside
the same. iii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of
Articles 14,19 (1 )(g) and 300-A of the Constitution of India or in the alternative
hold that s. 16(4) is not applicable to the present case Or declare that the
period of limitation prescribed in s.16(4) is only procedural in nature and that
28
S.16(2) has overriding effect over S.16(4) while claiming eligible input tax in
the respective monthly GSTR 3B return.
IANO: 1 OF2024
Petition under Section 151 CPC is filed prayI'ng that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Order, dated
30-04-2024, passed by the Third Respondent for the Financial Year 2018-19
under the CGST/SGST Acts, 2017, pending disposal of WP 15780 of 2024, 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 order of the High Court dated 25.O7.2024,
06.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of sRl.G.NARENDRA CHETTY Advocate for the Petitioner and
Sri.Josyula Bhaskara Rao, Senior Standing Counsel for CBIC, for Respondent
Nos.4 & 5 and Government Plea®der for Commercial Tax for Respondent
Nos.2 & 3, Sri Pasala Ponna Rao, Deputy Solicitor General for the
Respondent No.1 ;
WRIT PETITION NO: 16537 OF 2024
Between :
Merco Infrastructure Private Limited, 12-13-15, Ganta Vari Street,
Pandurangapet, Tenali, Guntur - 522202, Andhra Pradesh, Rep. by its
Authorized Representative Mr. Rajkumar Janakiram
Petitioner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -110001.
29
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (ST), Tenali Circle, Guntur-1 Division, Ill
Floor, Municipal Complex, Market Area, Tenali -522201, Guntur
D'IStriCt, Andhra Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110 001.
5. 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.
Respondents
petition under Article 226 of th`e Constitution of India is filed praying that
'ln the cirJcumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS
i. Declaring that the impugned Notification No. 56/2023, Central Tax, dated
28-12-2023, issued by the First and 5th Respondents, and the impugned G.O.
Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-2023
issued by the Second Respondent, under S.168-A of the COST Act, 2017,
extending the Period of Limitation prescribed u/S. 73(10) of the COST Act,
2017, for the Financial Year 2018Jt9, till 30-04-2024, are ultravires Section
168-A of the COST Act, 2017, manifestly arbitrary, violative of Article 14 of the
Constitution of India, illegal and consequently quash the same,
ii. Declaring the impugned Order, vide Case lD AD37012400652lN / Ref. No.
ZD370424030176l dated 30-04-2024, passed by the Third Respondent for the
Financial Year 2018-19 under the CGST/SGST Acts, 2017, as barred by
30
limitation, contrary to law, without jurisdiction, unjustified, unsustainable and
illegal and consequently set aside the same,
iii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of Art'lcles
14,19 (1)(g) and 300-A of the Constitution of India or in the alternative hold
that s.16(4) is not applicable to the present case or declare that the Period Of
limitation prescribed in S.16(4) is only procedural in nature and that S.16(2)
has overriding effect over S. 16(4) while claiming eligible input tax in the
respective monthly GSTR 3B return.
lANO: 1 OF2024
petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in 'support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Order, vide
case lD: AD37012400652IN / Ref. No. ZD3704240301761 dated 30-04-2024,
dated 30-04-2024, passed by the Third Respondent for the Financial Year
2018-19 under the CGST/SGST Acts, 2017, pending disposal of WP No.
16537 of 2024, 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 order of the High Court dated 01.08.2024,
06.08.2O24, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Pasala
Ponna Rao, Deputy Solicitor General, for respondent No.1, Government
PIeader for Commercial Tax for respondent Nos.2 & 3 and Sri Venna
Hemanth Kumar, learned Standing Counsel, for respondent Nos.4 & 5;
WP NO: 16831 OF 2024:
Betwee n :
M/s Sree Nikhil Marketing, Rep. by its Managing Director, Rajoli Veera
NikhiI Reddy S/o. Veera Narayana Reddy, Aged about 24 years D.No.
15/437-4, Kamalapuram Cross Road Kamalapuram, YSR Kadapa District.
31
...Petitioner/s
AND
1. The Commissioner of Central Tax, Tirupati, Tirupati District.
2. The Joint Commissioner (CGST), Tirupati, Tirupati District.
3. The Additional Commissioner (CGST), Tirupati, Tirupati District.
4. Un'lon of India, Rep by its Secretary Ministry of Finance Service Tax
Central Secretariat New Delhi.
...Respondent/s
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a Writ of Mandamus or any other appropriate wrl-t or direction
declaring the action of the Respondents particularly the 4th Respondent in
issuing the Notification No. 09/2023-Central Tax, dated 31.03.2023 and the
subsequent notifications extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 of the CGST Act
2017 for the tax period 2017-18 till 31.12.2023 as ultravires, illegal, unjust,
colourable exercise of power, arbitrary and in violation of Article 14 of the
Constitution of India, in violation of principals of Natural Justice, and
consequently set side the order in original No. 09/2023-24 CGST, dated
29.09.2023 passed by the 2nd Respondent and the show cause Notice No.
1/2023-24 (GST), Vide DIN-20230555YLOOOO11161C, dated 18.05.2023
issued by the 3rd Respondent.
IANO: 1 OF2024
Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be
pleased to suspend the operation of the order in original No. 09/2023-24
CGST, dated 29.09.2023 passed by the 2nd Respondent and the show cause
Notice No. 1/2023-24 (GST), Vide DIN-20230555YLOOOO11161C, dated
18.05.2023 issued by the 3rd Respondent, pending disposal of WP 16831 of
2024, on the file of the High Court.
32
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
o8.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of M/s Ramalakshmana Reddy Sanepalli, Advocate for the
Petitioner and of Sri O.Uday Kumar, Central Government Counsel for the
Respondent No.4 and Sri K.Durga Prasad, Standing Counsel for the
Respondent Nos.2 & 3;
WP NO: 16871 OF 2024
Betwee n :
M/s. Priyanka Traders, rep. by its Managing Partner, Mr. P. Venkata Rao,
80/3, Palakonda Rajam Road, Appapuram Village, Regidi Amadalavalasa
Mandal, Vizianagaram District-535123
...Petitioner
AND
1. Assistant Commissioner(ST), Vizianagaram (South) Circle,
Vizianagaram.
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapudi, Amaravathi,
Guntur District.
3. State of Andhra Pradesh, rep. by its Secretary, Department of Mines
and Geology, Secretariat, Velagapudi, Amaravathi, Guntur District.
4. Union of lnd'la, rep. by its Principal Secretary, Government of India,
Ministry of Finance, 3rd FIoor, Jeevan Deep Building, Sansad Marg,
New Delhi-110 001.
5. 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
...Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
33
pleased to issue a Writ of Mandamus or any other appropriate Writ Or Order Or
direction
a) declare Notification No.9/2023 dated 31.03.2023 (Central Tax) and
Notification No.56/2023 (Central Tax) dated 28.12.2023 issued by
the 5th Respondent under Section 168-A of the Central Goods and
services Tax Act, 2017 and G.O.Ms.No.221 dated 17.05.2023 and
G.0 Ms.No.2 dated 3.1.2024 issued by the 2nd Respondent under
section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 extending the limitation for concluding the adjudiCatiOn Of Show
cause notice issued under Section 73 for the tax period 2018-19
AND 2019-20 as ultra-vires Section 168-A of the Central Goods and
Services Tax Act, 2017 and as ultra-v{res Section 168-A of the
Andhra Pradesh Goods and Services Tax Act, 2017 also manifestly
arbitrary and violative Articl'e 14 of the Constitution; and
b) setting aside the adjudication order dated 30.4.2024 passed by the
lSt Respondent un-der the Central Goods and Serv'lces Tax Act,
2017--for the period from April, 2018 to August, 2020 as being
illegal, w-lthout jurisdiction, barred by time for the period upto March,
2020 under Section 73(10) of the Central Goods and Services Tax
Act, 2017 and contrary to the decision of the Honble Supreme Court
in the case of India Cements [1990(1 ) SCC 12].
c)
lANO: 1 OF2024
Petition under Section 151, CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be
pleased to grant stay of recovery of the demand pursuant to impugned order
dated 30.04.2024 for the period from April, 2018 to August, 2020, pending
disposal of the Writ Petition as otherwise the Petitioner will be put to severe
loss and hardship, pending disposal of WP 16871 of 2024, on the file of the
High Court.
34
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
08.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of Sri Karthik Ramana Puttamreddy, Advocate for the Petitioner
and of GP For Commercial Tax for the Respondent nos. 1 and 2 and of Ms.
Santhi Chandra, Standing Counsel for Respondent No.5, Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.4;
WP NO: 16995 OF 2024:
Betwee n :
M/s Gautami Chemical And Plasticides Private Limited, represented by its
Managing Director Sri G.Bapi Raju, #9-1/A, Kondagudem Road,
Kondagudem, East Godavari Dist.-534313, A.P.
...Petitioner
AND
1. Assistant Commisioner, (ST), Nidadavole Circle, Rajamahendra+aram
Division, Andhra Prdesh,
2. State of Andhra Pradesh, rep by its Principal Secretary to Govt (CT)
Finance, Secretariat, Velagapudi, Amaravati, Guntur District.
3. Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi-110001.
...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 to issue a Writ of Mandamus or any other appropriate writ or order
or direction-
(a) declaring the Notification No.09/2023-Central Tax dated 31.12.2023
and Notification G.O.Ms.No.221 (Andhra Pradesh)
\
dated 17.5.2023 issued by
the 2nd Respondent under Section 168A of the Central Goods and Services
Tax Act, 2017 extending the limitatl'on for concluding the adjudication of the
impugned order dated 30.04.2024 under Section 73 of the CGST Act, 2017 for
35
the tax period 2018-19 till 31.12.2023 as ultra-vires Section 168-A of the
central Goods and Services Tax Act, 2017 and also manifestly arbitrary and
violative Article 14 of the Constitution,
(b) declare the impugned order dated 30.04.2024 and proceedings in
Form DRC-07 dated 30.04.2024 for the tax period 2018-19, passed by the lSt
Respondent as barred by time consequent upon the prayer (a) being accepted
and
(c) alternatively, declare that the order of the lst Respondent dated
30.04.2024 as illegal in view of the Press Release dated 9.7.2024 by the 53rd
GST Council and confirmed in the 2024-25 Budget dated 23.07.2024
extending the date for filing the returns as 30.ll.2021 for the .year 2018-19.
lANO: 1 OF2024
Petition under Section 151 of CPC is filed praying that in the
circumstances stated -ln the affidavit filed in support of the petition, the High
Court m'ay be pleased grant stay of all further proceedings pursuant to the
impugned order of the lst Respondent dated 30.04.2024 passed by the lst
Respondent for the tax period 2018-19, pending disposal of WP 16995 of
2024, 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 the order of the High Court dated
08,08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of M/s Sathakarni K, Advocate for the Petitioner and of GP for
Commercial Tax for Respondent Nos. 1 and 2 and Sri Pasala Ponna Rao,
Deputy Solicitor General for the Respondent No.3;
WP NO: 182411 OF 2024:
Between :
M/s. S.V.R. Transport, S/100-B116A, Kothakottala, Muddanur, YSR Kadapa
District, Andhra Pradesh - 516309, Rep. by its Managing Partner,
Mr.S.Varadha Reddy
36l
Petit-loner
AND
1. The Union of India, rep. by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi-110001.
2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh
3. The Super'lntendent of Central Tax, Yerraguntia CGST Range, B-6,
I.C.L. Colony, Yerragnutla-516309, YSR Kadapa District, Andhra
Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110 001.
5. The Central Board of\lndirect Taxes and Customs, Rep. by its
chairman, Ministry of Finance, Department of Revenue, North Block,
central secretariat, New Delhi-110 001.
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 to -Issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS-i. Declaring that the impugned Notification Nos.
56/2023, Central Tax, dated 28-12-2023, and 09/2023-CentralTax, dated 31-
o3-2023, issued by the First and Fifth Respondents, and the impugned G.O.
Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-2023
issued by the second Respondent,I under S.168-A of the COST Act, 2017,
extending the period of Limitation prescribed u/S. 73(10) of the CGST Act,
2017, for the Financial Year 2018-19, till 30-04-2024, are ultravires Section
168-A of the CGST Act, 2O17, manifestly arbitrary, violative Of Art'lcle 14 of the
constitution of India, illegal and corlsequently quash the same, ii. Declaring S.
16(4) of the CGST/SGST Acts, 2O17, as vio!ative of Articles 14,19 (1 )(g) and
37
300-A of the Constitution of India or in the alternative hold that S.16(4) is not
applicable to the present case or declare that the period of limitation
prescribed in S. 16(4) is only procedural in nature and that S. 16(2) has
overriding effect over s.16(4) while'claiming eligible input tax in the respective
monthly GSTR 3B return, iii. Declaring the impugned Order-in-Original No.
09/2024, dated 16-04-2024, passed by the Third Respondent for the Financial
Year 2018-19 under the CGST/SGST Acts, 2017, as barI-ed by limitation,
contrary to law, without jurisdiction, unjustified, unsustainable and illegal and
consequently set aside the same.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Order-in-
Original No. 09/2024, dated 16-04-2024, passed by the Third Respondent for
the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of W.P.No.18241 of 2024, 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 the order of the High Court dated
22.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
arguments of Sri.G.Narendra Chetty Advocate for the Petitioner, GP for
Commercial Tax for Respondent No.2 and Sri Naga Raju Naguru; Standing
Counsel for CBIC, for respondent Nos.4 & 5 and Sri Pasala Ponna Rao,
Deputy Solicitor General for the Respondent No.1 ;
WP NO: 18309 OF 2024:
Between :
M/s. Anand lspat Udyog Limited, Sy. No, 311 A and B, 1029,.
Bhogasamudram Village, TadipatriMandal, Anantapur -515415 (A.P.), Rep.
38f
by its Authorized Representative, Ashish Kumar Agarval, S/o Sri Promod
Kumar Agarwal, age 46 years, R/o H.No. 8-2-293/82/L/73-A, Plot No. 73-A,
MU and MPs Colony, Banjara Hills, Hyderabad -50003
Petitioner
AND
1. The Assistant Commissioner (ST), Commercial Taxes Department,
Government of Andhra Pradesh, Tad-lpatri Circle, Anantapuram
Division, Tadipatri
2. The Union of India, Represented by its Secretary Finance, Ministry of
Finance, North Block, New Delhi -110001.
3. The Goods and Services Tax Council, Represented by its Secretary,
GST Council Secretariat, 5th Floor, Jeevan Bharati Building, Janpath
Road, Connaught Place, New Delhi -110001.
4. The Central Board of Indirect Taxes and Customs, Represented by its
chairman, Ministry of Finance, Department of Revenue, Central
secretariat, North Block, New Delhi -110001
5. The State of Andhra Pradesh, Represented by its Special Chief
secretary, Revenue Department, A.P. Secretariat, Velagapudi,
Amaravathi Mandal] Guntur District.
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 to issue any writ, order or direction more particularly a Writ of
Mandamus and declare the impugned Notification No. 9/2023-Central Tax
dated 31-03-2023 extending the period of limitation for F.Y. 2017-18 up to 31-
12-2023, F.Y. 2018-19 up to 31-03-2024 and F.Y. 2019-20 up to 30-06-2024
and Notification No. 56/2023 -Central Tax dated 28-12-2023 extending period
of limitation for F.Y. 2018-19 up to 30-04-2024 and F.Y. 2019-20 upto 31-08-
2024 issued by the second respondent herein and G.O. Ms. No. 221 Ms. No.
221, Revenue (Commercial Taxes), dated 17-05-2023, extending the period Of
limitation for F.Y. 2017-18 up to 31-12-2023, F.Y. 2018-19 up. to 31-03-2024
and F.Y. 2019-20 up to 30-06-2024, issued by fifth respondent herein under
Section 168 A of the CGST Act, 2017/APGST Act 2017. As ultra vires to
Section 168 A of the CGST Act, violative of Article 14 and 21 of the
Constitution of India, illegal and declaring the second proviso to Section 162 of
the CGST Act, 2017 as arbitrary, unreasonable and amounts to excessive
delegated legislation, contrary to the scheme of the CGST Act, 2017 and
violative of the Fundamental Rights guaranteed under the Constitution of India
and quash the said Notifications and G.O. as ultra vires and consequently set
aside the impugned Order of Assessment passed by the first respondent vide
FORM GST DRC - 07 in Reference No. ZD3704240309000 (Case lD,22986)
dated 30-04-2024 for F.Y. 2018-19 passed under CGST Act and APGST Act,
as barred by limitation. Without authority of law and without jurisdiction.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
recovery of disputed amount in pursuance of the Order of Assessment passed
by the first respondent vide FORM GST DRC - 07 in Reference No.
ZD3704240309000 (Case lD: 22986) dated 30-04-2024 for F.Y. 2018-19
passed under CGST Act and APGST Act, pending disposal of W.P.No.18309
of 2024, 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 the order of the High Court dated
22.08.2024, 07.ll.2024 & 02.01.2025 made herein and lupon hearing the
arguments of sRl.DANTU SRINIVAS Advocate for the Petitioner, GP for
Commercial Tax for Respondent Nos.1 & 5 and Ms. Santhi Chandra, Standing
Counsel for CBIC, for respondent Nos.3 & 4 and Sri Pasala Ponna Rao,
Deputy Solicitor General for the Respondent No.2;
40/
WP NO: 18387 OF 2024:
Betwee n :
M/s. Anand lspat Udyog Limited, Sy. No. 311 A and B, 1029,
Bhogasamudram Village, TadipatriMandal, Anantapur -515415 (A.P.), Rep.
by its Authorized Representative, Ashish Kumar AgarvaI, S/o Sri Promod
Kumar Agarwal, age 46 years, R/o H.No. 8-2-293/82/L/73-A, PIot No. 73-A,
MU and MPs Colony, Banjara Hills, Hyderabad -50003
Petitioner
AND
1. The Assistant Commissioner (ST), Commercial Taxes Department,
Government of Andhra Pradesh, Tadipatri Circle, Anantapuram
Division, Tadipatri
2. The Union of India, Represented by its Secretary Finance, Ministry of
Finance, North Block, New Delhi -110001.
3. The Goods and Serv-Ices Tax Council, Represented by its Secretary,
GST Council Secretariat, 5th Floor, Jeevan Bharati Building, Janpath
Road, Connaught Place, New Delhi -110001.
4. The Central Board of Indirect Taxes and Customs, Represented by its
Chairman, Ministry of Finance, Department of Revenue, Central
Secretariat, North Block, New Delhi -110001
5. The State of Andhra Pradesh, Represented by its Special Chief
Secretary, Revenue Department, A.P. Secretariat, Velagapudi,
Amaravathi MandaI, Guntur District.
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 to issue any Writ, Order or direction more particularly a Writ of
Mandamus and declare the impugned Notification No. 9/2023-Central Tax
dated 31-O3-2023 extending the period of limitation for F.Y. 2017-18 up to 31-
41
12-2023 F.Y. 2018-19 up to 31-03-2024 and F.Y. 2019-20 up to 30-06-2024
and Notification No. 56/2023 -Central Tax dated 28-12-2023 extending period
of limitation for F.Y. 2018-19 up to 30-04-2024 and F.Y. 2019-20 upto 31-08-
2024 issued by the second respondent herein and G.O. Ms. No. 221,
Revenue (Commercial Taxes), dated 17-05-2023, extending the period of
limitation for F.Y. 2017-18 up to 31-12-2023 F.Y. 2018-19 up to 31-03-2024
and F.Y. 2019-20 up to 30-06-2024, issued by fifth respondent herein under
section 168 A of the CGST Act, 2017/APGST Act 2017. As ultra vires to
section 168 A of the CGST Act, violative of Articles 14 and 21 of the
constitution of India, illegal and declaring the second proviso to Section 162 of
the CGST Act, 2017 as arbitrary, unreasonable and amounts tO excessive
delegated legislation, contrary to the scheme of the CGST Act, 2017 and
violative of the Fundamental R-lghtS guaranteed under the Constitution of India
and quash the said Notifications and G.Os. as ultra vires and consequently Set
aside the impugned Order of Assessment passed by the first respondent Vide
FORM GST DRC 07 in Reference No. ZD370724023090Q (Case lD 22986)
dated 31-07-2024 for F.Y. 2019-20 passed under CGST Act and APGST Act,
as barred by limitation, without authority of law and without jurisdiction.
lANO: 1 OF2024
petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to gran`t stay of all further proceedings including
recovery of disputed amount in pursuance of the Order of Assessment passed
by the first respondent vide FORM GST DRC - O7 in Reference No.
zD370724023090Q (Case ID: 22986) dated 31-07-2024 for F.Y. 2019-20
passed under CGST Act and APGST Act, pending disposal of W.P.No.18387
of 2024, on the file of the High Court.
The petit'lon coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
22.08.2024, 07.ll.2024 & 02.01.2025 made herein and upon hearing the
42
arguments of SRl.DANTU SRINIVAS Advocate for the Petitioner, GP for
Commercial Tax for Respondent Nos.1 & 5 and Ms. Santhi Chandra, Standing
Counsel for CBIC, for respondent Nos.3 & 4, Sri Pasala Ponna Rao, Deputy
Solicitor General for Respondent No.2;
WP NO: 18690 OF 2024:
Between:
Sri Vijayawada Distributors, Represented by the Managing Partner-Sri
Annavarapu Ratna Srinivas Door No.27-ll-17, Devalraju Street, Vijayawada,
Andhra Pradesh, Krishna District PIN-520002.
...Petitioner
AND
1. Assistant Commissioner(STATE TAX), O/o Regional GST Audit and
Enforcement, D.NO.DJ6H-G65, Prakasam Rd, Governor Peta,
Vijayawada, Andhra Pradesh. PIN-520002.
2. State of Andhra Pradesh, Represented by the Secretary to Government
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN-
522 503.
3. Union of India, Represented by its Secretary Ministry of Finance, 4th
FIoor, A W'lng, shastri bhavan, New Delhi -PIN-110 001.
...Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith] the High Court may be
pleased to issue an appropriate writ, order or direction, more in the nature Of
Writ of Mandamus, quashing the (a) Notification No-09 of 2023-Central Tax,
dated 31-03-2023 and the Notification No-56/2023-Central Tax dated 28-12-
2023 as ultra vires of Section 168A of the GST Acts, (b) and the impugned
claimed common orders of th: Assistant Commissioner(ST), O/o the Regional
GST Office, Enforcement and Audit,5 vijayawada dated 30-04-2024 with DIN-
43
3730042412013 as void and inoperative without jurisdiction, violative of Article
14 of the Constitution of India, and the principles of Natural justice, etc.,
lANO: 1 OF2024
Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petitl'on] the High Court may be
pleased to stay the collection of the disputed tax of Rs.4,68,228, interest of
Rs.4,24,176 and penalty of Rs. 63,881 (Total Rs. 9,56,285) for the various
reasons mentl'oned in detail in this affidavit (part-B), pending disposal of
WP No.18690 of 2024, 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 the order of the High Court dated
29.08.2024, 07.ll.2O24 & 02.01.2025 made herein and upon hearing the
arguments of Sri J.N VENKATA SURESH KUMAR, Advocate for the
Petitioner and of GP for Commercial Tax for Respondent Nos. 1 & 2 and of Sri
pasala Ponna Rao, Deputy Solicitor-`General of India for Respondent No.3;
WP NO: 19177 OF 2024:
Between :
M/s.Medikonda Automotives (P) Ltd., PIot No. 139, Industrial Park,
Venkatachalam - 524 32O, SPSR Nellore District, Rep. by its Managing
D'lrector, Mr.Medikonda Padma Mohan.
Petitioner
AND
1. The Assistant Commissioner (ST), Circle-1, Nellore, SPSR Nellore
District.
2. The State ofAndhra Pradesh, Rep. its Principal Secretary, (Commercial
Taxes Department), A.P. Secretariat, Velagapudi, Amaravati, Guntur
District, Andhra Pradesh.
44 (/
3. The Union of India, Rep. by its Secretary, Ministry of Finance, North
Block, NewDelhi-110001.
4. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi -100 001.
Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue Writ of Mandamus or any other appropriate Writ or Order or
direction declaring
(1) the action of the lst Respondent in passing the Order, dated 01.05.2024,
the summary of the Order in Form GST DRC-07, dated O1.05.2024 and
proceedings, dated o1.05.2024, levying tax under Section 73 of the lGST /
CGST / SGST Act, 2017, Interest and Penalty under the lGST / CGST / SGST
Act, 2017 for the tax periodJ2019-20, without DIN in the Order, Summary of
the order and proceedings and without signature of the lSt Respondent in the
Order, Summary of the Order, dated 01.05.2024, as arbitrary, contrary to the
provisions of the IGST/CGST/SGST Act 2017, patently barred by limitation
without jurisdiction as contemplated under Section 73(10) of the
IGST/CGST/SGST Act 2017, in consonance with Notification No.09/2023,
dated 31.03.2023 and Notification No.56/2023-Central Tax, dated 28.12.2023,
as illegal, ultra vires to Section 168A of the lGST/CGST/SGST Act 2017,
without jurisdiction, bias, frivolous, `\l'and in violation of Principles of Natural
Justice and contrary to Article 14 of the Constitution of India
(2) G.O.Ms.No.221, dated 17.05.2023 issued by the 2nd Respondent in
consonance with the Notification No.09/2023 dated 31.03.2023 and
Notification No.56/2023-Central Tax, dated 28.12.2023 issued by the CBIC,
as. ultra vires to Section 168A of the lGST/CGST/SGST Act, 2017 and set
aside the Order, dated 01.05.2024, the Summary of the Order in Form GST
DRC-07, dated 01.05.2024 and Proceedings, dated 01.05.2024 passed by the
lst Respondent, as null and void.
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that IIn the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the operatI-On Of the Order dated
01.05.2024, the Summary of the Order in Form GST DRC-07, dated
01.05.2024 and Proceedings, dated 01.05.2024 passed by the lst
Respondent, for the tax period 2019-20, under lGST/CGST/SGST Act, 2017,
pending disposal of the Writ Petition No. 19177 of 2024, on the file of the High
Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 05.09.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of SRI SHAIK JEELANI BASHA Advocate for the
Petitioner, GP for Commercial Tax, for Respondent Nos.1 & 2, Srj Pasala
Ponna Rao, Deputy Solicitor General for Respondent No.3 and Ms.Santhi
Chandra, Standing Counsel for Respondent No.4;
WP NO: 20645 OF 2024:
Betwee n :
M/s. Blue Chip Systems, Represented by Shri. Venkata Ramesh Thakasi, D.
No. 29-14-4, Flat No.202, Sri Ramgopal Residency, Prakasam Road,
Suryaraopet, ViJ-ayaWada, Andhra Pradesh -520 002.
Petitioner
AND
1. The Assistant Commissioner of Central Tax, Vijayawada CGST
Division, D. No. 55-17-3, C-14 & PC-1, 3rd FIoor, Stalin Corporate, Road
No.2, Industrial Estate, Autonagar, Vijayawada -520 007.
46
2. Union of India, Department of Revenue, Represented by its Secretary
(Revenue), North BIock, New Delhi.
3. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department (Commercial Tax) A.P. Sec;etariat, Velegapudi.
4. Venkata Sai Media Private Limited,1St Floor, D. No.1-118-23, Plot No.
177, Sector 12, MVP Colony, Visakhapatnam, Andhra Pradesh -530
017.
Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith,
A. the High Court may be pleased to issue a writ of mandamus or any Other
writ, direction or order holding that the proceedings of the lst Respondent
in order-In-Orig-lnal No. 05/2024-25-GST dated 26.06.2024 under Section
74 of the CGST Act, 2017 are without jurisdiction, arbitrary and
unreasonable as the proceedings should have been initiated under Section
73 of the CGST Act, 2017
B. the Hon'ble Court may be pleased to issue a writ of Mandamus or any
other writ, direction or order holding that Notification No.13/2022 -Central
Tax dated 05.07.2022, which was issued for extending the period Of
limitation for conducting the adjudication proceedings for the FY 2017-18,
is without the authority of law and ultra-vires to Section 168A of the GST
Act, 2017 of the GSTAct, 2017
C. the Hon'ble Court may be pleased to issue a writ of mandamus or any
other writ, direction or order holding the Provisions of Section 16(2)(c) of
the CGST Act, 2017 as well as Section 16(2)(c) of the APGST Act, 2017 as
arbitrary, without jurisdiction, unconstitutional, against the principles of
natural justice and as ultra-vires to the provisions of Articles 14, 300A and
Article 19(1 )(g) of the Constitution'of India
D. Consequently, issue a writ of mandamus or any other writ, direction Or
order holding that the proceedings of the lst Respondent in Order-ln-
47
Original No. 05/2024-25-GST dated 26.06.2024 under Section 74 of the
COST Act, 2017 are arbitrary, without jurisdiction, unconstitutionaI,
unreasonable, against the principles of natural justice and contrary to the
provisions of the COST Act, 2017
E. the Hon'ble Court may be pleased to issue a writ of mandamus or any
other writ, direction or order holding that the proceedings of the lst
Respondent in Order-In-Original No. 05/2024-25-GST dated 26.06.2024
(Annexure P-1), confirming the demand of recovery of input tax credit
availed on purchases made from the supplier M/s. Venkata Sai Media
Private Limited, due to the default of the said supplier, is arbitrary and
unreasonable and direct the said supplier to pay the adjudicated dues
lANO: 1 OF2024
Petition under Section 151 CPC l's filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the proceedings of the lst
Respondent in Order-In-Original N6. o5/2024-25-GST dated 26.06.2024 in the
interest of justice, pending disposal of W.P.No.20645 of 2024, on the file of
the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 19.09.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of SRI ANIL KUMAR BEZAWADA Advocate for the
Petitioner, Ms.Santhi Chandra, learned Standing Counsel, for respondent
No.1, Sri Pasala Ponna Rao, learned Deputy Solicitor General of India for
respondent No.2, Government Pleader for Commercial Tax for respondent
No.3;
WP NO: 21353 OF 2024:
Between :
M/s Lakshminarayana Reddy Palla, D.No.3/78, Chowdur, Proddatur, YSR
District, Andhra Pradesh -516360, Rep. by its Proprietor, Mr.
Lakshminarayana Reddy Pa[Ia.
48'
...Petitioner
AND
1. The Union of India, Through Secretary, Ministry of Finance, Department
of Revenue, North Block, New Delhi -110001.
2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh.
3. The Assistant Commissioner of Central Tax, o/o The Deputy/Ass-lstant
comm-lssioner of central Tax, CGST, D. No.1/2553-1, 3rd Floor, LKR
Towers, Rajiv Marg Road, APHB Colony, Kadapa, YSR District, Andhra
Pradesh.
4. The Assistant Commissioner of Central Tax, o/o The Deputy/Assistant
commissioner of central Tax (CGST Aud®lt), 9/86-A, Amaravathi Nagar,
west church compound, M.RJ. Palli Road, Tirupati, Tirupati District,
Andhra Pradesh -517502.
5. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th Floor, Tower-Il, Jeevan Bharti Building,
Janpath Road, Connaught Place, New Delhi-110 001.
6. The Central Board of Indirect Taxes and Customs, Rep. by 'lts
chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi-110 001.
...Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or Direct-Ion, more particularly in
the nature of MANDAMUS
Declaring that the impugned Notification Nos. O9/2023- Central
Tax, dated 31.03.2023 and 56/2023, Central Tax, dated 28-12-
2023, issued by the First and Sixth Respondents, and the
impugned G.O.Ms.No.221, Revenue (Commercial Taxes)
Department, dated 17-05-2023, and G.O.Ms.No.2, Revenue
49
(Commercial Taxes) Department, dated 03-01-2024, issued by
the Second Respondent, under S. 168-A of the CGST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10)
of the CGST Act, '2017, for the Financial Year 2019-20 are
ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitrary, violative of Article 14 of the Constitution of India,
illegal and consequently quash the same,
Declaring that the impugned Order-in-Original No. 16/2024
(Ad.i-GST), dated 29-08-2024, passed by the Third Respondent,
u/S. 73 of the CGST/SGST Acts, 2017, for the Tax Period
2019-20 and 2020-21, as without jurisdiction, violative of the
principles of natural justice, contrary to law, barred by limitation
in so far as it relates to the F.Y. 2019-20, and even on merits
arbitrary, capricious, unjustified, unsustainable and illegal and
consequently set aside the same;
IANO: 1 OF2024:
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition,'the
High Court may be pleased to grant stay of all further proceedings, including
recovery of interest and penalties pursuant to the impugned Order-in-Original
No.16/2024 (Adj-GST), dated 29-08--2024, passed by the Third Respondent,
U/s. 73 of the CGST/SGST Acts, 2017, for the Tax Period 2019-20 and 2020- `
21, pending disposal of WP No.21353 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 26.O9.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of Sri G.Narendra Chetty, Advocate for the Petitioner
and Sri Pasala Ponna Rao, Deputy Solicitor General for the Respondent No.1
and GP for Commercial Tax for the Respondent No.2 and Sri Santhi Chandra,
Standing Counsel for the Respondent Nos.3 to 5;
50 _
I
WP NO: 22694 OF 2024:
Between:
M/s.Bhavani Furnitures, rep. by its Proprietor, Mr. B. Govinda Rao, 31-80,
ChitturivarI' Street, Penugonda-534 320, West Godavari District, Andhra
Pradesh.
Petitioner
AND
1. Assistant Commissioner, (State Tax), Tanuku Circle, Eluru Division,
West Godavari District,
2. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FAG), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
3. Union of India, rep. by its Secretary, Government of India, Ministry of
Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-
110001.
4. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Min-lstry of Finance, New Delhi, rep. by its
Commissioner (GST)
Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a Writ of Mandamus or any other appropriate writ or order or
d'lrection
(a) declare Notification No.56/2023-Central Tax dated 28.12.2023 issued
by the 4th Respondent under Section 168-A of the Central Goods and
services Tax Act, 2017 and G.O.Ms.No.2 dated 3,1.2024 issued by the 2nd
Respondent under Section 168-A of the Andhra Pradesh Goods and Services
Tax Act, 2017 extending the limitation for concluding the adjudication of show
cause notice issued under Section 73 for the tax period 2019-20 as ultra-vires
of Section 168-A of the Central Goods and Services Tax Act, 2017 and as
51
ultra-vires of section 168-A of the Andhra Pradesh Goods and Services Tax
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution
and
(b) set-aside the order dated 30.8.2024 passed by the lst Respondent for the
tax period 2019-20 as illegal, arbitra~ry being time barred.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant Stay of all further Proceedings PurSuant tO
the impugned order dated 30.8.2024 for the tax period 2019-20 passed by the
let Respondent, pending disposal of the Writ Petition No. 22694 of 2024, on
the file df the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 17.10.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of MS.K.UMA Advocate for the Petitioner and of Sri
Pasa]a Ponna Rao, Deputy Solicitor General for the Respondent No.3;
WP NO: 22708 OF 2024:
Between :
M/s.A.V.Subba Rao,ll/12/136, Navabpet Colony, Satyanarayanapeta, Eluru
-534 001. West Godavati District, Rep. by its Propr-letor Mr.AIapati Venkat
Subba Rao
Petitioner
AND
1. The Deputy Assistant Commissioner (ST), Eluru-I Circle, Eluru, West
Godavari District.
2. The Assistant Commissioner (ST), Eluru-I Circle, Eluru, West Godavari
District.
52 ,
3. The State of Andhra Pradesh7 Rep. its Principal Secretary, (Commercial
Taxes Department), A.P. Secretariat, Ve!agapudi, Amaravati, Guntur
District, Andhra Pradesh.
4. The Union of India, Rep. by its Secretary, Ministry of Finance, North
Block, NewDelhi-110 001.
5. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North BIock,
Central Secretariat, New Delhi -100 001.
Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue Writ of Mandamus or any other appropriate Writ or Order or
direction declaring
(1) the action of the lSt Respondent in passing the Order, dated 28.08.2024,
the summary of the Order in Form GST DRC-07, dated 28.08.2024 and
summary of the order, dated 28.08.2024 levying tax under Section 75 of the
lGST Act, 2017 and Interest for the tax period 2019-20, without authorisation,
without DIN in the Order, the Summary of the Order in Form GST DRC-07 and
the summary of the order without signature of the lst Respondent in the
Order, Summary of the Order in Form GST DRC-07, dated 28.08.2024 and
without issuing Form provisions of the GST DRC-01A, as arbitrary, contrary to
the IGST/CGST/SGST Act 2017 patently barred by limitation without Section
73(10) of the jurisdiction lGST/CGsT/SGST Act 2017, in as contemplated
under consonance with Notification No.09/2023, dated 31.03.2023 and
Notification No.56/2023-Central Tax dated 28.12.2023, as illegal, ultra vires to
Section 168A of the IGST/CGST/SGST Act 2017, without Jurisdiction, bias,
violation of Principles of Natural Justice and frivolous, and in contrary to Article
14 of the Constitution of India
(2) G.O.Ms.No.221 dated 17.05.2023 issued by the 2nd Respondent in
consonance with the Notification and No.09/2023, dated 31.03.2023 and
Notification No.56/2023-Central Tax, dated 28.12.2023 issued by the CBIC, as
53
ultra vires to Section 168A of lGST/CGST/SGST Act, 2017 and set aside the
Order the dated 28.08.2024, the Summary of the Order in Form GST DRC-07,
dated 28.08.2024 and Summary of the Order, dated 28.08.2024 passed by
the let Respondent, as null and void.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the operation of the Order dated
28.08.2024, the Summary of the Order in Form GST DRC-07, dated
28.08.2024 and Summary of the Order, dated 28.08.2024 passed by the lst
Respondent, for the tax period 2019-20, under lGST/CGST/SGST Act, 2017,
pending disposal of the Writ Petition No. 22708 of 2024, on the file of the High
Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 17.10.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of Sri Shaik Jeelani Basha, Advocate for the Petitioner
and of Sri Pasala Ponna Rao, Deputy Solicitor General for the Respondent
No.4;
WP NO: 23282 OF 2024:
Between :
M/s Sri Pavitra Pack Private Limited, Rep.by its Managing Director Prasad
Reddy Tamma, Rs.No.177/iJ, 177/3C, 177/5 NH 65, Munagacherla(v),
Nandigama(M), Krishna District, Andhra Pradesh. PIN 521185.,
Petitioner
AND
1. Assistant Commissioner (State Tax), Nandigama Circle,
Yenamalakuduru Road, No-I Division, Vijayawada, A.P.PIN 521185.
2. State ofAndhra Pradesh, Represented by the Secretary to Government
ofA.P, Revenue (CT) Department, Government ofA.P. Secretariat
54 i
t
Buildings Velagapudi, Mangalagiri MandaI, Guntur (District), A.P, PIN -
522 503.
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 to issue an appropriate writ, order or direction, more in the nature
6f Writ of Mandamus, setting aside the Section 16(2)(C) of the COST Act,
2O17 as unconstitutional and the Notification No -56 of 2023 -Central Tax
dated 28-12-2023 as ultra vires of Section 168A of the CGST Act,2017 and
their corresponding provisions under the APGST Act, 2017 and the claimed
show-cause Notice and its summary in Form GST DRC-01, both dated 31-05-
2O24 and the claimed orders and its summary in Form GST DRC-07, both
dated 31-08-2024 issued by the Respondent No 1 under Section 73 of the
GST Acts.
lANO: 1 OF2024
petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the collection of the disputed tax, interest
and penalty of Rs.369174, Rs.271266 and Rs.36918 respectively (Total
Rs.6,77;358) for the various reasons mentioned in detail in the Part-B of this
affidavit; and to pass such other order or orders in the interest of Justice, lest
the Petitioner will be put to irreparable economic loss. The impugned claimed
order dated 31-08-2024 has no legs to stand. Besides, the balance of
convenience is clearly in favour of the petitioner and against the Respondents,
pending disposal of W.P.No.23282 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 17.10.2024, 07.ll.2024 & 02,01.2025 upon
hearing the arguments of Srl.J.N.Venkata Suresh Kumar Advocate for the
Petitioner and of GP for Commercial Tax for the Respondent Nos.1 & 2',
55
WP NO: 23322 OF 2024:
Between :
Sri Vijayawada Distributors7 Represented by the Managing Partner Sri
Annavarapu Ratna Srinivas Door'No.27-ll-17, Devalraju Street, Vijayawada,
Andhra Pradesh, Krishna District PIN 520002
Petitioner
AND
1. Assistant Commissioner (State Tax), O/o Regional GST Audit and
Enforcement, D.No.DJ6H + G65, Prakasam Rd, Governor Peta,
Vijayawada, Andhra Pradesh. PIN 520002.
2. State of Andhra Pradesh, Represented by the Secretary to Government
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Buildings Ve!agapudi, Mangalagirj Mandai, Guntur (District), AP, Pl,N -
522 503.
3. Union of India, Represented by its Secretary Ministry of Finance, 4th
Floor, A Wing, Shastri Bhavan, New Delhi -JPIN -110 001.
Respondents
Petition under ArtI-Cle 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 to issue an appropriate writ, order or direction, more in the nature
of Writ of Mandamus, quashing (a) the impugned Notification No 56 of 2023 -
Central Tax dated 28-12-2023 and the Notification No 09 of 2023 dated 31-03-
2023 as ultra vires of Section 168A of the GST Acts, (b) and the impugned
claimed show-cause Notice dated 10-05-2024 and the common orders of the
Assistant Commissioner(ST), O/a the Regional GST Office, Enforcement
Office, Vijayawada dated 05-07-2024 as void and inoperative, contrary to the
binding circular, without jurisdiction, violative of Article 14 of the Constitution of
India, and also the principles of Natural justice, etc.
56 (
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the collection of the disputed tax of Rs.
1903995, the interest of Rs.1315993 and the penalty of Rs.192874 (Total
Rs.34,12,862) for the various reasons mentioned in detail in this affidavit (part-
B); and to pass such other order or the orders in the interest of Justice, lest
the Petitioner will be put to irreparable economic loss. The levy of tax, penalty
and interest has no legs to stand. The balance of convenience is clearly in
favour of the petitioner and against the Respondents, pending disposal of
W.P.No.23322 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 17.10.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of Sri.J.N.Venkata Suresh Kumar Advocate for the
petitioner and of GP for CJommercial Tax for Respondent Nos.1 & 2 and of
and of Sri Pasala Ponna Rao, Deputy Solicitor General for the Respondent
No.3;
WP NO: 24171 OF 2024:
Betwee n :
M/S. Waltair Club, Represented by Vobbilisetty Seetharamaiah, Its Secretary,
10-50-27, Waltair Upland, Siripuram, Visakhapatnam 530003. Mobile No.
9848323888 E-Mail [email protected].
...Petitioner
AND
1. The Deputy Commissioner (ST), Special Circle -VSP1, O/o the Joint
Commissicmer (ST), State Taxes Complex, Opp.Star Pinacle Hospital,
Chinagadhali, Visakhapatnarn, -530040.
2. The Deputy Assistant Commissioner of State Tax, Siripuram Circle, D-
no. 8-1-63/10, Plot no.15, Meher plaza, Nauka nagar. Upstairs satyam
super market, peddawaltair, visakhapatnam-530017.
57
3. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, (Commercial Tax) A.P. Secretariat, Velegapudi.
4. Union of India, Department of Revenue, Represented by its Secretary
(Revenue), North Block, New Delhi.
...Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith,
A. the High Court may be pleased to issue a writ of Mandamus or any
other writ, direction or order holding that Notification No. 56/2023 dated
28.12.2023, which was issued for extending the period of limitation for
conducting the adjudication proceedings for the FY 2019-20, is issued without
the authority of law and is ultra-vires to Section 168A of the GST Act, 2017.
B. The Honble Court may be pleased to issue a writ of mandamus or
any other writ, direction, or order quashing the proceedings of the lst
Respondent in the demand order passed vide Order No. ZD370824027461D
dated 30.08.2024 (Annexure P-c1 ) after the period of limitation specified under
Section 73 of the GST Act, 2017 as being without I-uriSdiCtiOn, arbitrary,
unconstitutionaI, unreasonable, and in violation of the principles of natural
justice.
C. The Honble High Court may be pleased to issue an appropriate`writ,
order or direction, more in the nature of Writ of Mandamus, declaring that
section 7(1) (aa) of the Central GST Act and Andhra Pradesh GST Act as
ultra-vires of the Article 265, Article 14, Article 19 of Constitution of India.
lANO: 1 OF2024
Petition under Section 151 of CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
court may be pleased to stay the operation of the proceedings of the lst
58 (
Respondent in demand order passed vide Order No. ZD37O824027461D
dated 30.08.2024 (Annexure P-1 ) in the interest of justice, pending disposal of
WP No. 24171 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 24.10.2024, 07.ll.2024 & 02.01.2025 upon
hearing the arguments of Sri ANIL KUMAR BEZAWADA, Advocate for the
Petitioner, and of GP FOR COMMERCIAL TAX, for the Respondent Nos.1 to
3, and of SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF
INDIA, for the Respondent No.4;
WP NO: 24694 OF 2024:
Betwee n :
1. M/s Sri Sai Steels, Plot No. 240, Block No.5, 1St cross, 6th Road,
Jawahar Autonagar, Vijayawa-da, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor.
2. Bokka Satyanarayana, S/o Lakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007
...Petitioners
AND
1. The State of Andhra Pradesh, Represented by its Secretary, Revenue
(CT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commissioner (ST), Autonagar Circle, No-ll Division,
Vijayawada, D.No. 74-2-20, KMR and Sons Pla2a, Ground floor,Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh - 520007
3. The Additional Commissioner (ST) and Appellate Authority (ST),
Vijayawada, Krishna District, Andhra Pradesh
59
4. The Joint Commissioner (ST), No-lI Division, Vijayawada, KrI'Shna
District, Andhra Pradesh
5. Union of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001.
...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 to issue a writ, order or direction, more particularly one in the
nature of Writ of Mandamus
a. declaring the Notification No.09/2023-Central Tax dated 31.12.2023
and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under Section 168A of the Central Goods and Services Tax Act, 2017,
and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the lst
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the limitation for concluding the
adJ-udiCatiOn Of Show Cause notice issued under Section 73 of the CGST Act,
2017/AP SGST Act, 2O17 for the tax period 2018-19 till 30.04.2024 as ultra-
vires Section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and violative Article 14 of the Constitution
b. declare the show cause notice dated 27.09.2023 and the I-mpugned
order dated 17.ll.2023 and procee'dings in Form DRC-07 dated 17.ll.2023
for the tax period 2018-19, passed by the 2nd Respondent as barred by time
consequent upon the prayer (a) being accepted
c. alternatively, declare that the action of the 2nd Respondent in issuing
Show Cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent Order dated 17.ll.2023 for the year
2018-19 towards alleged tax ascertained as being payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act, 2017/Central Goods and
Services Tax Act, 2017 to be as Rs.26,46,465/-, as illegal, arbitrary and
60
violative of principles of natural justice and to consequently set aside the
Same;
lANO: 1 OF2024:
petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the Show Cause Notice
dated 27.09.2023 bearing Reference No. ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, including the recovery of
the alleged tax ascertained as being payable under Section 73 of the Andhra
pradesh Goods and Services Tax Act,2017/Central Goods and Services'Tax
Act, 2017, pending disposal of WP No.24694 of 2024, on the file of the High
Court.
lANO: 2OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased direct the Respondent to not to take any coercive
steps against the petitioners herein, pending disposal of WP No.24694 of
2024, on the file of the High Court.
The petition coming on for h'e`aring, upon perusing the Petition and the
affidavit filed in support thereof 07.ll.2024 & 02.01.2025 upon hearing the
arguments of Sri Lakshminarayana.V, Advocate for the Petitioners and GP for
Central Tax Department for the Respondent Nos.1 to 4 and Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.5;
WP NO: 24697 OF 2024:
Betwee n :
1. M/s. Sri Sai Steels, PIot No. 240, Block No. 5,1st Cross, 6th Road,
Jawahar Autonagar, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor
61
2. Bok'ka Satyanarayana, S/o Lakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007
Petitioners
AND
1. The State ofAndhra Pradesh, Represented by its Secretary, Revenue
(cT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 5225O3
2. The Assistant Commissioner (ST), Autonagar Circle, No-lI Division,
Vijayawada, D.No. 74-2-20, KMR and Sons Plaza, Ground floor,Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh -520007
3. The Additional Commissioner (ST) & Appellate Authority (ST),
Vijayawada, Krishna District, Andhra Pradesh
4. The Joint Commissioner (ST), No-lI Division, Vijayawada, Krishna
District, Andhra Pradesh
5. Union of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001
Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High' Court may be
pleased to issue a writ, order or direction, more particularly one in the nature
of Writ of Mandamus:
a.declaring the Notification No.09/2023-Central Tax dated 31.12.2023
and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under Section 168A of the Central Goods and Services Tax A'ct, 2017,
and G.O.Ms.No.221 (Andhra ''Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the lSt
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 of the CGST Act,
62
2017/AP SGST Act, 2017 for the tax period 2018-19 till 30.04.2024 as ultra-
vires Section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and violative Article 14 of the Constitution;
b.declare the show cause no.lice dated 27.09.2023 and the impugned
order dated 17.ll.2023 and proceedings in Form DRC-07 dated 17.ll.2023
for the tax period 2018-19, passed by the 2nd Respondent as barred by time
consequent upon the prayer (a) being accepted;
c.alternatively, declare that the act.ion of the 2nd Respondent in issuing
Show Cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent Order dated 17.ll.2023 for the year
2019-20 towards alleged tax ascertained as being payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act,2017/Central Goods and
Services Tax Act, 2017 to be as Rs.27.95,01O/-, as illegal, arbitrary and
violative of principles of natural jristice and to consequently set aside the
same; and
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to stay the operation of the Show Cause Notice
dated 27.09.2023 bearing Reference No. ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, including the recovery of
the alleged tax ascertained as being payable under Section 73 of the Andhra
Pradesh Goods and Services Tax Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal of WPNo. 24697 of 2024, on the file of the High
Court.
IA NO: 2OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to direct the Respondent to not to take any
coercive steps against the Petitioners herein, pending disposal of WP No,
24697 of 2024, on the file of the High Court.
l~
63
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 07.ll.2024 & 02.01.2025 upon hearing the
arguments of Sri Lakshminarayana V, Advocate for the Petitioner, learned GP
FOR COMMERCIAL TAX DEPARTMENT for the Respondent Nos.1 to 4, SRI
PASALA PONNARAO, Deputy Solicitor General of India for Respondent No.5;
WP NO: 24729 OF 2024:
Betwee n :
1. M/s. Sri Sai Steels, Plot No.240, BIock No.5,1st Cross, 6th Road,
Jawahar Autonagar, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor
2. Bokka Satyanarayana, S/o [`akshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007
...Petitioners
AND
1. The State of Andhra Pradesh, Represented by its Secretary, Revenue
(CT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commissioner (ST), Autonagar Circle, No-lI Division,
Vijayawada, D.No.74-2-20, KMR and Sons Plaza, Ground floor, Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh - 520007
3. The Additl-onal Commissioner (ST) and Appellate Authority (ST),
Vijayawada, Krishna District, Andhra Pradesh
4` The Joint Commissioner (ST), No-lI Division, Vijayawada, Krishna
District, Andhra Pradesh
5. Union of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001.
...Respondents
Petition under Article 226 of thee Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
64 ,
be pleased to issue a writ, order or direction, more particularly one in the
nature of Writ of Mandamus
a. declaring the Notification No.09/2023-Central Tax dated 31.03.2023
and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under Section 168A of the Central Goods and Services Tax Act, 2017,
and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 of the CGST Act,
2017/AP SGST Act, 2017 for the tax period 2018-19 till 30.04.2024 as ultra-
vires Section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and vioiative Article 14 of the Constitution
b. declare the show cause notice dated 27.09.2023 and the impugned
order dated 17.ll.2023 and proceedings in Form DRC-07 dated 17.ll.2023
for the tax period 2018-Form DRC-07 dated 17.ll,2023 for the taJx period
2O17-18, passed by the 2nd Respondent as barred by time consequent upon
the prayer (a) being accepted
c. alternatively, declare that the action of the 2nd Respondent in issuing
Show Cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent Order dated 17.ll.2023 for the year
2017-18 towards alleged tax ascertained as being payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act,2017/Central Goods and
Services Tax Act, 2017 to be as Rs.51,63,138/-, as illegal, arbitrary and
violative of principles of natural justice and {o consequently set aside the
Same;
IANO: 1 OF2024:
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
Lligh Court may be pleased to stay the operation of the Show Cause Notice
dated 27.09.2023 bearI'ng Reference No.ZD370923018897R and the all the
65
subsequent actions initiated by the 2nd Respondent, including. the recovery of
the alleged tax ascertained as being payable under Section 73 of the Andhra
Pradesh Goods and Services Tax Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal of WP No.24729 of 2024, on the file of `the High
Court.
IANO: 2OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased direct the Respondent to not to take any coercive
steps against the Petitioners herein, pending disposal of WP No.24729 of
2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 07.ll.2024 & 02.01.2025 upon hearing the
arguments of Sri Lakshminarayana.V, Advocate for the Petitioners and GP for
Central Tax Department for the Respondent Nos.1 to 4 and Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.5;
WP NO: 25402 OF 2024:
Betwee n :
M/s. Anika Motors Pvt Ltd, Represented by its AGM-Accounts Sri
Chinthakuntla Mary Kumar, Survey No 397/1, Atmakur, Mangalagiri Mandal,
Guntur Dist PIN 523292
Petitioner
AND
1. Deputy Commissioner of State.Tax, Special Circle, Guntur-I Division at
Guntur.
2. State of Andhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretarl'at
Buildings Velagapudi, Mangalagiri MandaI, Guntur (District), AP, PIN -
522503.
Respomdents
66
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or direction, more in the nature Of
writ of Mandamus, quashing the Notification No -56 of 2023 - Central Tax,
dated 28-12-2023 and the Notification No -9 of 2O23-Central Tax dated 31-
o3- 2023 issued by the Government of India and the corresponding
Notifications issued by Government of A.P. and also the Section 16(2)(c) of
the CGST Act, 2017 and the Section 16(2)(c) of the APGST Act, 2017 as ultra
vires of section 168A of the GST Acts and the Article 14 of the Constitution of
India, respectively (b) and to set-aside the claimed Show-Cause Notice dated
29-05-2024 and the claimed orders dated 27-08-2024 and the summary of the
claimed order in Form GST DRC-+07 dated 27-08- 2024 as deemed to have
been not issued by the Respondent No1, not orders, etc., in the eye of law,
void and inoperative, without jurisdiction, violative of Article 14 of the
Constitution of India, and the principles of Natural justice, etc.,
lANO: 1 OF2024
Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be
pleased to stay the collection of the disputed State tax of Rs.76,95,022. the
interest of Rs.81,83,160 and penalty of Rs.7,69,502 (Total Rs.166,47,684) for
the various reasons mentioned in detail in this affidavit (part-B); and to pass
such other order or the orders in the interest of Justice, lest the Petitioner will
be put to irreparable economic loss. The levy of tax, penalty, interest, etc., has
no legs to stand. The balance of convenience is clearly in favour of the
petitioner and against the Respondents.: pending disposal of WP No. 25402
of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 07.ll.2024 & 02.01.2025 upon hearing the
arguments of Sri J.N VENKATA SURESH KUMAR Advocate for the Petitioner
and of GP FOR COMMERCIAL TAX for the Respondents;
67
WP NO: 29123 OF 2024:
Between:
M/s.Sagar Cements Limited, (formerly known as M/s. Sagar Cements
(R) Limited) Rep by its Authorised Signatory, Sy.No.760-769, Gudipadu
Village, Yadiki Mandal, Anantapur District, Andhra Pradesh -515 408
Petitioner
AND
1. Superintendent of Central Tax, Tadipatri GST Range, Anantapur CGST
Division, Tadipatri -515 411.
2. State of Andhra Pradesh, (Represented by its Secretary, Revenue
Department) Secretariat, Velagapudi, Amaravathi District Andhra
Pradesh- 522238
3. Union of India, (rep. by its Secretary (Revenue)), North Block, New
Delhi
4. Central Board of Indirect Taxes and Customs, (rep. by its Chairman)
GST Policy Wing, Government of India, Minl'stry of Finance, New Delhi
Respondents
Petition under Article 226 of the Constl-tution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a Writ of Mandamus or any other appropriate writ or order or
direction-
(a) Declare Notification No.56/2023-Central Tax dated 28.12.2023
issued by the 4th Respondent under Section 168-A of the Central Goods and
Services Tax Act, 2017 and G.O.Ms.No.2 Revenue (Commercial Taxes) dated
03.01.2024 issued by the 2nd Respondent under Section 168-A of the Andhra
Pradesh Goods and Services Tax Act, 2017 extending the limitation for
concluding the adjudication of show cause notice issued under Section 73 for
the tax period April, 2019 to March, 2020 till 31.08.2024 as ultra-vires Section
168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vI'reS
Section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 also
manifestly arbitrary and violative Article 14 of the Constitution; and
68
(b) set-aside impugned Order 27.08.2024 and proceedings in Form
GST DRC-07 vide Ref No.ZD370824022O72N dated 28.08.2024 issued by the
lst Respondent for the tax period April, 2019 to March, 2O20 as time barred
and as illegal, arbitrary, beyond time.
lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to grant stay of all further proceedings pursuant
to the impugned Order 27.08.2024 and proceedings in Form GST DRC-07
vide Ref No.ZD370824022072N dated 28.08.2024 issued by the lst
Respondent for the tax period April, 2019 to March, 2020, Pending disposal of
WP 29123 of 2024, 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 the order of the High Court order dated
12.12.2024 & 02.01.2025 made herein and upon hearing the arguments of
SRI Y SREENIVASA REDDY, Advocate for the Petitioner, Mrs. Santhi
Chandra, Standing Counsel for the Respondent No.1, GP FOR
COMMERCIAL TAX for the Respondent No.2, SRI PASALA PONNARAO,
Deputy Solicitor General of India for Respondent No.3 and Sri R.Nagarjuna,
Junior Standing Counsel for the Respondent No.4;
WP NO: 29139 OF 2024:
Between :
M/S. Polisetty Somasundaram, Po[isetty Somasundaram, Rep by its
Authorised Signatory, #8-24-31, Ground, Mangalagiri Road, Guntur,
Andhra Pradesh -522 001
Petitioner
AND
1. Deputy Commissioner, (ST), State Special Circle-1, O/o Chief
Commissioner (ST), Kunchanapa!li, Guntur -522 501.
69
2. State of Andhra Pradesh, (Represented by its Secretary, Revenue
Department) Secretariat, Velagapudi, Amaravathi District Andhra
Pradesh- 522238
3. Union of India, (rep. by its Secretary (Revenue)), North BIock, N6w
Delhi
4. Central Board of Indirect Taxes and Customs, (rep. by its Chairman)
GST Policy Wing, Government of India, Ministry of Finance, New Delhi
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 to issue a Writ of Mandamus or any other appropriate writ or order or
direction-
(a) Declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by
the 4th Respondent under Section 168-A of the Central Goods and lServices
Tax Act, 2O17 and G.O.Ms.No.2 Revenue (Commercial Taxes) dated
03.01.2024 issued by the 2nd Respondent under Section 168-A of the Andhra
Pradesh Goods and Services Tax Act, 2017 extending the limitation for
concluding the adjudication of show cause notice issued under Section 73 for
the tax period April, 2019 to March, 2020 till 31.08.2024 as ultra-vires Section
168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vires
Section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 also
manifestly arbitrary and violative Article 14 of the Constitution; and
(b) set-aside impugned order 30.08.2024and proceedings in Form GST DRC-
o7 vide Ref No. ZD370824026974X dated 30.08.2024 issued by the lSt
Respondent for the tax period April, 2019 to March, 2020 as time barred and
as illegal, arbitrary, beyond time.
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the circumstances
stated 'ln the affidavit filed in support of the petition, the High Court may be
pleased to grant stay of all further, proceedings pursuant to the impugned
Order 30.08.2024 and proceedings in Form GST DRC-07 vide Ref No.
70
ZD370824026974X dated 30.08.2024 issued by the 1 St Respondent for the tax
period April, 2019 to March, 2020.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
12.12.2024 & 02.01.2025 made herein and upon hearing the arguments of Sri
Y SREENIVASA REDDY Advocate for the Petitioner, GP FOR COMMERCIAL
TAXES for the Respondent Nos.1 & 2; Sri Pasala Ponna Rao Deputy Solicitor
General of India for the Respondent No.3; Sri Shanthi Chandra Standing
Counsel for the Respondent No.4;
WP NO: 29995 OF 2024:
Betwee n :
Largess Engineering, rep. by its Partner, Mr. D. Siva Mohan, 14-1-28/9,
Mogalturu, Royapeta, Narasapuram-534 275, West Godavari District.
Petitioner
AND
1. Assistant Commissioner (State Tax), (FAG), Palakol Circle, EIuru
Division, West Godavari District.
2. State of Andhra Pradesh, rep. by its ChI-ef Secretary and Special Chief
Secretary to Government (FAC), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
3. Union of India, rep. by its Secretary, Government of India, Ministry of
Finance, 3rd Floor, Jeevan Deep BIIilding, SansadMarg, New Delhi-110
001.
4. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, MI'niStry Of Finance, New Delhi, rep. by its
Commissioner (GST).
Respondents
Petition under Article 226 of the Constitution of lndI'a iS filed Praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a Writ of Mandainus or any other appropriate writ or order
or direction - (a) declare Notification No.56/2023- Central Tax dated
71
28.12.2023 issued by the 4thRespondent under Section 168-A of the Central
Goods and Services Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 issued
by the 2nd Respondent under Section 168-A of the Andhra Pradesh Goods
and Services Tax Act, 2017 extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 for the tax period
2019-20 as ultra-vires of Section 168-A of the Central Goods and Services
Tax Act, 2017 and as ultra-vires of Section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017 also manifestly arbitrary and violative of
Article 14 of the Constitution and (b) set-aside the order dated 20.8.2024
passed by the lst Respondent for the tax period 2019-20 as illegal, arbitrary
being time barred.
IANO: 1 OF2024:
Petition under Section 151 of CPC l's filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to grant stay of all further proceedings pursuant to the
impugned order dated 20.8.2024 for_the tax period 2019-20 passed by the lst
Respondent, Pending disposal of WP 29995 of 2024, 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 the order of the High Court. order dated
O2.01.2025 made herein and upon hearing the arguments of Ms. K UMA
Advocate for the Petitioner and of GP for Commercial Tax for the Respondent
Nos.1 & 2 and of Sri Pasala Ponna Rao, Deputy Solicitor General for the
Respondent No.3 and of Sri P.S.P.Suresh Kumar, Standing Counsel for the
Respondent No.4;
WP NO: 30738 OF 2024:
Between :
M/s. Sri Sai Balaji Associates, Rep. by its Authon'sed Signatory, #1/1829,
Tirumala Towers, Gandhi Nagar, YSR District, Kadapa, Andhra Pradesh -516
001.
Petitioner
72 `
AND
1. Assistant Commissioner (ST), Kadapa -1 Circle, Kadapa.
2. State of Andhra Pradesh, (Represented by its Secretary (Revenue)
Secretariat, State Tax Department, Velagapudi, Amaravathi District
Andhra Pradesh- 522238
3. Union of India (rep. by its Secretary (Revenue)), North Block, New
Delhi.
4. Canara Bank, Rep. by its Branch Manager, Shankarapuram, Chinna
Chowk, opp. Blind School, Cuddapah -516 002.
5. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its
Commissioner (GST).
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 to issue an appropriate writ, order or direction in nature of writ of
mandamus.
(a) By setting aside the impugned Order No.ZD3709240095091 dated
ll.09.2024 passed for the tax period 2017-18 to 2020-21 under Section 74 of
the CGST/ APGST Act, 2017 along with summary proceedings passed
separately in Form GST DRC-07 vide Ref.No.ZD3709240095546 dated
ll.09.2024 and consequential rectification order vide
Ref.No.ZD370924014005M dated 21.09.2024 for the year 2017-18,
Ref.No.ZD3709240095661 dated 17.09.2024 and rectifl-cation order vide
Ref.No.ZD370924014025K dated 21.09.2024 for the year 2018-19,
Ref.No.ZD370924013995W dated 21.09.2024 for the year 2019-20, and
Ref.No.ZD3709240095091 dated 17.09.2024 for the year 2020-21 passed by
the lst respondent as being illegal, arbitrary, barred by time, violative of
principles of natural justice, without the authority of law and without jurisdiction
t 73
and violative of Articles 14,19(1)(g) and 265 of the Constitution of India and
provisions of the CGST Act, 2017 and set aside the demand of GST, interest
thereon, and penalties imposed on the petitioner.
(b) Alternatively, declare No'tificatjon No.56/2023- Central Tax dated
28.12.2023 issued by the 3rd Respondent under Section 168-A of the Central
Goods and Services Tax Act, 2017 and G.O.Ms.No.2 dated 03.01.2024
issued by the 2nd Respondent under Section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017 extending the limitation for concluding the
adjudication under Section 73 for the tax period upto 2019-20 as ultra-vires
Section 168-A of the Central Goods and Services Tax Act, 2017 and also
manifestly arbitrary and violative Article 14 of the Constitution.
lANO: 2OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to suspend the operation of the Notice in Form GST
DRC-13 dated 13.12.2024 issued by the lSt Res+pondent to the 4th Respondent
under the CGST/APGST Act, 2017, pending disposal of the Writ Petition as
otherwise the Petitioner will be put to severe loss and hardship.
lANO: 1 OF2024
Petition under Section 151 CPC praying that in the cI'rCumStanCeS
stated in the affidavit filed in support of the petition, the High Court may be
pleased to grant stay on operation of the impugned order dated ll.09.2024
passed by the lst Respondent for the tax period 2017-18 to 2020-21 under the
COST/ APGST Act, 2017, pending disposal of the Writ Petition as otherwise
the Petitioner will be put to severe loss and hardship.
The petition coming on for hearing, upon perusing the petition and the
affidavit filed in support thereof 02.01.2025 upon hearing the arguments of Sri
Y SREENIVASA REDDY Advocate for the PetI-tiOner, Sri P.S.P.Suresh
Kumar, Standing Counsel for the Respondent Nos.1 & 5; GP for Taxes for the
Respondent No.2; Sri Pasala Ponna Rao, Deputy Solicitor General of India for
the Respondent No.3;
74 I
WP NO: 31133 OF 2024:
Between :
M/s.Shaketh Enterprises, rep. by its Proprietor, Mr. M. Sudheer Krishna,
#5-128/1/14, PIot No.204, C-2 Zone, Prajahita Towers, Sujatha Nagar,
Pendurthi-530 051 Visakhapatnam, Andhra Pradesh.
Petitioner
AND
1. Assistant Commissioner (Central Tax), Visakhapatnam Central GST
Division, Visakhapatnam CGST Commissionerate.
2. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FAC), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
3. Union of India, rep. by its Secretary, Government of India, Ministry of
Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhl'-
110001.
4. Central Board of lndJirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by I'tS
Commissioner (GST)
Respondents
Petition under Article 226 of t`he Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a Writ of Mandamus or any other appropriate writ or order or
direction-
(a) declare Notification No.56/2023- Central Tax dated 28.12.2O23
issued by the 4th Respondent under Section 168-A of the Central Goods and
Services Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 issued by the 2nd
Respondent under Section 168-A of 'the Andhra Pradesh Goods and Services
Tax Act, 2017 extending the liml'tation for concluding the adjudication of show
cause notice issued under Section 73 for the tax period 2019-20 as ultra-vires
of Section 168-A of the Central Goods and Services Tax Act, 2017 and as
ultra-vires of Section 168-A of the Andhra Pradesh Goods and Services Tax
75
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution;
and
(b) set-aside the adjudication order dated o2.08.2024 issued by the lst
Respondent for the tax period 2019-20 as being illegal, arbitrary, time barre`d.
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to grant stay of all further proceedings pursuant
to the impugned order dated 02.O8.2024 for the tax period 2019-20 issued by
lSt Respondent, Pending disposal of WP 31133 of 2024, 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 the order of the High Court order dated
02.01.2025 made herein and upon hearing the arguments of SRI KARTHIK
RAMANA PUTTAMREDDY, Advocate for the Petitioner, Sri P.S.P.Suresh
Kumar, Standing Counsel for the Respondent Nos.1&4, GP for Commercial
Tax for the Respondent No.2, Sri Pasala Ponnarao, Deputy Solicitor General
of India for Respondent No.3, the Court made the following;
ORDER:
ff Due to paucity of time,1:he matters are adjourned.
List on 24.04.2025.
Interim orders granted earlier, if any, shall continue to operate till the next date of hear-Ing."
Sd/I K.Srinivasa Raju ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To)
1. One CC to Sri. Karthik Ramana Puttamreddy, Advocate [OPUC]
2. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh.
[OUT]
3. One CC to SRI. Y SREENIVASA REDDY Advocate [OPUC] 76 I
4. One CC to Sri.G.Narendra Chetty, Advocate [OPUC]
5. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]
6. One CC to Sri.Singam Srinivasa Rao, Advocate (OPUC)
7. One CC to Sri. D.S.Sivadarshan, Advocate [OPUC]
8. One CC to Ms. Santhi Chandra, Standing Counsel [OPUC]
9. One CC toSri.Bachina Hanumantha Rao (CENTRAL GOVT COUNSEL) [OPUC]
10. One CC to Sri. Srinivasa Rao Kudupudi, Advocate [OPUC] ll. One CC toSri Pasala Ponna Rao, Deputy Solicitor General of India, [OPUC]
12. One CC to Sri. Rama!akshmana Reddy Sanepa!li, Advocate [OPUC]
13. One CC to Sri. Sathakarni.K, Advocate [OPUC]
14. One CC to Sri.Dantu Srinivas, Advocate [OPUC]
15. One CC to Sri.Shaik Jeelani Basha, Advocate [OPUC]
16. One CC to M/s.K.Uma, Advocate [OPUC]
17. Two CCs to GP for Industries & Commerce, High CourtofAndhra Pradesh. [OUT]
18. One CC to Sri. Lakshminarayana.V, Advocate [OPUC]
19. One CC to Sri.J.N.Venkata Suresh Kumar, Advocate [OPUC]
20. One CC to SriVenna Hemanth Kumar, Standing Counsel [OPUC] 21, One CCto Sri R.Nagarjuna, Standing Counsel [OPUC]
22. One CC to Sri P.S.P.Suresh Kumar, Standing Counsel [OPUC]
23. One CC to Sri O.Uday Kumar, Standing Counsel [OPUC]
24. TwoSparecopies 77 HIGH COURT DATED.. 09/01/2025 list ON 24.04.2025 ORDER WRIT PETITION NO: 12580 OF 2024 along with WP.Mos.6084, 6104, 8363, 12591,12593,12835,13524113824,13887,14028,14860,15780,16537, 16831,16871,16995118241,18309,18387118690! 19177] 20645] 21353, 22694, 22708, 23282, 23322, 24171, 24694, 24697, 24729, 25402, 291231 29139, 29995, 30738, 31133 of 2024 EXTENDED INTERIM ORDER