Andhra Pradesh High Court - Amravati
Meil Rvrpl Jv vs The Assistant Commissioner St on 26 September, 2022
Author: C.Praveen Kumar
Bench: C.Praveen Kumar
"(337
{SHOW CAUSE NOTICE SEFORE ADMISSION)
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT
(Special Original Jurisdiction)
MONDAY, THE TWENTY SIXTH DAY OF SEPTEMBER
TWO THOUSAND. AND TWENTY TWO
-PRESENT?:
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR
AND
THE HONOURABLE SRI JUSTICE A V RAVINDRA BABU
WRIT PETITION NO: 1328 GF 2082
Retween: ,
Wis MEIL RYRPL (IV}, DNe. 3. 14.3 7S "Elret Finor, Old Pattabhinuram, Guntur
HSZOOS Represented by Vice Present K Nageswara RaQ.
a Petitioner
AND
1. The Assistant Commissioner (SI QE Eiuru Bazar Circle, Guntur Oivision,
Andhra Pradesh. :
The Joint Commissianer (87) and Appellate Authority, Tirupali, Andhra
Pradesh,
3. The Commissioner of Slate Tax. Government Andhra Pradesh, Guntur
4. The Frincipal Gammissioner Central Board of indiract Taxes and Customs,
OST Paliey Wing, Mirustry of Fi nance, Geparbrient of Revenue, Narth Block,
New Oaihi,
The Union of india, Rep. by its Secretary | (Revenue! GST}, Ministry of
Finance, Oepartrment of Revenue; North Siock, New Delhi
ho
%
Respandents
WHEREAS the Fetifioner above named through its Advocate:
SRI BHASRAR REDDY VEMIREDDY pre esenied this Petition under Article 226 of the
Gonstiiution of india praying that in the cirournstances stated in the affidavit fled
therewith, the High Court may be pleas sed fo SSUE an anpropriaks writ or order or
direction more particularly one in the nature of Writ of Mandamus by declaring the
aotion of fhe 2nd respondent in dismissing the appeal fi fled by the petitianer thraugh
the impugned order vide order no. ZHAPOS2Z19D29904 dated 28-32-2021 as | Hlegal, arbivary, high handed, without authority of law and jurisdiction, contrary a the previsions of the Act and the circular ofthe 4th respondent, dated 77.17.2024, in violation of principles of natural justice and set aside the same and declare that the petitioner is eniifled for refund of the TOS amount credited to is slectranic cash ledger In terms of Section S4(1) of CYST Act 2017 as & has discharged the entire ouipul tax lability and further deciare-that the petitioner is aniitled Interest as per Section S4(12) of COST Act aon? as S eligible refund amount is not paid io the matifioner, AND WHEREAS the High 'our upan perusing the oefition and affidavi fled herain and upon hearing the arguments of SR LBHASKAR REDDY VEMIREDDY Advacate for ae potions * Sr Suresh Kumar Rauthu, learned Gavernment Pleader for Cormmercial Tax for resporcdent No.4 and of Sr_N Harinath, Daputy Sclleiter General of india for or Respondent No.S, directed issue of notice to the Respondents herain fo shaw cause as to. why this WRIT PETITION should not be admitied., :
You viz
1. The Assistant Commissioner (ST), Slur Basar Circle, Guntur Division, Andhra Fradesh, ao é. The Joint Commissioner (ST) and Appellate Authority, Tirupati, Andhra Pradash, oe The ¢ Cammissioner of State Tax, SGevernment Andhra Pradesh, Guntur The Principal Commissionar Cental i Board of Indiract Taxas and Customs, GOT Paticy Wi ing, Ministry of Finanios, Department of Revernues, North Eiock, New Delhi, The Secretary (Revenue! GST}, 'Minish ry of Finance, Department of Revenue, Union of incia, North Ble ack, New Deine fe oe ex are be and hereby directad fo show oguse , ether appearing in persen or through an Asvocate, as to why in the clrournstances setout in the petition and the affidavit fled thet rawith dcapy enciased) ny e WRIT PETITION should not be admitted on or before 14.10.2022, on which date the case stands posted | for hearing.
THE COURT MADE THE FOLLOWING ORDER:
Notices befors admission.
Sri Suresh Kumar Routhy, learned-Government Pleader for Commercial Tax, takes notice on behalf of respondent No.4. Sri N Harinath, Deputy Solicitor Ge sneral, takes notice on behalf of respondent Weo.8, Liat the matier on 14.70.2022 along with Wirk Petition No. 3it42 of 2022. Meanwhile, counters, if any, shall be Med. SOV-B. PRASAD RAO _ ASSISTANT REGISTRAR YRUE GOPY!
- For ASSISTANT REGI iSTRAR Ta,
1. The Aasistant Commissioner (ST), Eluru Bazar Circle, Guntur Civision, Andhra Pradesh. co.
hh Bw ory mE ER NS iat > {© 4 07 SRL The Joint Commissioner (ST) anc Appeliste Authority, Tirupati, Andhra Pradesh.
The Commissioner of State Tax, Sovernment Andhra Pradesh, Guniur ue Princi pal C ovpnissioner Central Board of Indirect Taxes and Customs, T Policy Wing, Ministry of Finance, Department of Revenue, North Block, Now Dahl, The Secretary (Revenue/ GST}, Mi nistry of Finance, Depariment of Revenue Union of india, North Blox a New Deih (7 TOS by RPAD- siong with a copy | of petition and AFFIBAVIT:
Qne CO to SRLBHASKAR ' REDDY VEMIREDDY Advocate [OPUC) Twa OCs ta GP for the Cammerci al Tax, High Court Of Andhra Pradesh. POUT) One CC io SrLN Harinath, Deputy Solicitor General of indiafQPUC} One CC to Sri Suresh Kumar Rout hu, Advocate (QPUC} Pwo Spare copies HiGH COURT CPR & AVRBS DATED 2S/OO 2022 NOTE: LIST THE MATTER ON 14.10.2022 ALONG WITH WRIT PETITION NOOti42 GF 2022.
NOTICE BEFORE ADMISSION WP No.91928 of 2022 SHRECTION