M/S. Shall Constructions, vs The Assistant Commissioner St, on 3 July, 2025

[Cites 30, Cited by 0]

Andhra Pradesh High Court - Amravati

M/S. Shall Constructions, vs The Assistant Commissioner St, on 3 July, 2025

Bench: R Raghunandan Rao

lN THE HIGH COURT OF ANDHRA PRADESH: AT AMARAV

(Special Original Jurisdiction)
THURSDAY, THE THIRD DAY OF JULY,

TWO THOUSAND AND TWENTY FIVE

:PRESENT:
THE HONOURABLE SRI DHIRAJ S]NGH THAKUR, THE CHIEF JtyLiffi

AND
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
WRIT PETITION NO: 12580 OF 2024 along with W.P.Nos.6084, 6104, 8363,
12591,12593] 12835,13524,13824,13887,14860,16831,16871) 16995]

18241,18309,18387] 18690) 191'77, 20645) 21353122694) 22708, 23282)

23322124171J 24694, 24697, 24729] 25402, 28142, 28944, 29073, 291391
30394, 30738 & 31133 of 2024; and W.PINos.453, 601,1473, 4157, 4662,
5296] 5752] 815'9 & 8512 of 2025

WRIT PETITION NO: 12580 OF 2024
Between :
M/s. Sterling And Wilson Private Limited, D. No. 30-22-77A, K.P. Towers,

Kasturibaipet, 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 Block, New Delhi -ll dOO1.

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 Assl-slant Commissions-r (State Tax), Suryaraopet Circle, No. 74-2-
20, KMR and Sons Plaza, Ground Floor, Krishna Nagar,
/_.\
I

/
2

Yan'amalakuduru Road, VI-jayaWada -520007, NTR District, Andhra
Pradesh.
.``'

4. The Goods and Service Tax-Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-II, 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 Fina'n`66,--` Department of Revenue, North Block,

central Secretariat, New Delhi-110 0O1.

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 Notifi;ation 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 2017i18, till 31-12-2023, 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 I'mPugned Assessment, Penalty and Interest Order vide
case lD No. 14312/GSTO-lV, dated 29-12-2023, passed by the Third
Respondent herein under Secti'on'J 73 of the CGST and SGST Acts, 2017,
r.w.s. 20 of the lGST Act, 2017, for|Jthe 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, unsus{ainable even 6n merits and illegal and consequently set

aside the same.
3

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 the tax, interest and penalty pursuant to the impugned
Assessment, Penalty & Interest O~ider vide Case ID No. 14312/GSTO-IV,

dated 29-12-2023, passed by the T,hird 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
fI-le 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
25.06.2024, 06.08.2024, 07.ll.20'2-4.;-:I,02.01.2025, 09.01.2025 & 24.04.2025

made herein and upon hearing the arguments of sri.G.Narendra Chet{y
Advocate for the Petitioner, Sri Pa;'~ala Ponna Rao, Deputy Solicitor General,
learned Central Government CouhseI, 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
Betwee n :
M/s. RKEC Projects Limited, rep. byits Managing Director, Mr. R.

Jayachandran, #10-12-1, 3rd FIoor;I-`'Rednam Alcazar, Rednam Gardens,

Visakhapatnam-530 002.

I..Petitioners
AND
1. Deputy Assistant Congmissioner (ST), Suryabagh Circle,
Visakhapatnam-1.
2. State ofAndhra Pradesh, rep. by its Principal Secretary to Government

(CT)-Pinance, Secretariat, Velagapudi, Amarava{i, Guntur District.
4

3. Union of India, rep. by its Secretary (FI'nanCe), Ministry of Finance,

North BIock, New Delhi-110'001

...Respondents

Petition under Article 226 of the Constitution of India is filed praying that

in the circumstances stated in the a,ffidavit 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 NotifI'Ca{iOn G.O.Ms.No.221 (Andhra Pradesh)

dated 17.5.2023 is`sued by the 2nd Respondent under Section
168A at the Cen`tfal Goods and ServI'CeS Tax Act, 2017-18 till

31.12.2023 as ultra-Wires Sectl'on 168-A of the Central Goods

and services Tax Act, 2017 and also manifestly arbitrary and
violative Ar{ic[e 14 of,the Constitution

declare the show -6ause 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 27.12.202-3---is ih violation of principles of natural J-uStiCe

for not submitting the details of the sellers whose registrations
have been canceIIedrbefore 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 Respondent dated 27.12.2023 and DRC-07,
5

dated 27.12,2023, passed by the lst Respondent for the tax per'lod 2017-18,

pending disposal of wp.No.6084 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-ar'nd the order of the High Court dated

ll.03.2024,18.06.2024,13.07.2024, 07.ll.2024, 02.01.2025, 09.01.2025 &

24.04.2025 made hereI'n and uPOh hearing the arguments Of Sri.Karth-lk

Ramana Puttamreddy, Advocate for,the Petitioner and of Government PIeader
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.

Betwee n :
M/s. BarbiI Mining and Industries Private Limited, rep. by its Vice-President,

Mr.Anshul Kumar Agarval, # 16-15`, Salur Bypass Road, NH-26 Road Side,
Ramabhadrapuram, Vizianagaram-535 579.

Petitioner
I...-AND

1. Assistant Commissioner (ST)I(FAG), MG Road (West) CI'rCle,

Vizianagaram.
2. Assistant Commissioner (ST): Parvathipuram, Vizianagaram District.

3. State of Andhra Pradesh, rep.'by its Principal Secretary to Government,
Revenue (CT-Il) Department, Secretariat, Velagapudi, Amaravati,
Guntur Distrl'ct.

4. Central Board of Indirect Tax6; and customs, rep. by its chairman,
Ministry of Finance, Department of Revenue, North Block, 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)I Financer, Revenue Commercial Tax
Departement, Government of Andhra Pradesh.
6

7. Kesani Ferro AIloys, Door No 4-56-1/4/1, Plot No LIG 75, Lawsons Bay

Colony, Chinna Waltair, Visakhapatnam-530 017. GSTIN
37AAQFKO908DI ZE

Respondents
Petitl-on under Article 226 of the Constitution of India praying thatin 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 17.05.2O23 issued by the 6th Respondent under
Section 168-A of the Central Goods ~and Services Tax Act, 2O17 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 Cons.titution (b)

declaring section 16(2)(c) and (d) of the CGST Act / SGST Act, 2017 as
violative of Article 14 of the Constitlition 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 vI|OlatiVe Of Article 14 of the Constitution and (c) declaring

the show cause notice dated 29.09.2O23 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 limitation, 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 wrl-t petitI'On, the

High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned order dated 29.1'2.2023 and DRC-07 dated 30.12.2023
/
- 7

uploaded on the petitioner's GST web portal purportedly issued by the let
Respondent for the tax period 2017-18, pending disposal of the Writ Petition
No. 6104 of 2024, oh the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and`t'lorder of the High Court dated ll.03.2024,

22.04.2024, 25.06.2024, 06.08.2024, o7.ll.2024, 02.01.2025, 09.01.2025 &

24.04,2025 made herein and upon hearing the arguments of SRl.KARTHIK
RAMANA PUTTAMREDDY Advocate for the Petitioner, Government PIeader
for commercial Tax for Respondent Nos.1 to 3 & 6, Sri.Santhi Chahdra,
Standing Counsel for Respondent- No,4 and Sri.Y.V.AniI Kumar, Central
Government Counsel for Respondeh-I No.5.

WRIT PETITION NO: 8363 OF 2024
Between:
M/s. KoIIi Narendra Babu (now stopped business), Rep. by its Proprietor, Kolli

Narendra Babu, Ptesent 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 Prad6-Sh;, 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.
/

4. The Goods and Service Tax`Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-lI, Jeevan Bharti Building, Janpath

Road, Connaught place, New`Delhi-110 001.

5. The Central Board of lndl-rect-Taxes and Customs, Rep. by its
Chairman, Ministry of Fl'nance;I Department of Revenue, North Block,

central secretariat, New Delhi-ll O 001
`If
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 partI'Cularly-
in the nature of MANDAMUS:

i.Declaring that the impugned Notifl'6:ation No. 9/2O23, Central Tax, dated 31-

o3-2023, and Notification No. 56/2023-Central Tax, dated 28-12-2023 -issued
by the Fifth/First Respondents and-G.O. Ms. no. 221 Revenue (CommercI'aI

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 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 impugned 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 sI-gnature/digital Signature
of the Third Re'spondent 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 under Section 151-I 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-
Original 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, pendi`-h--a disposal of WP 8363 of 2024, on the file

of the High Court.

The petition coming on for h;aring, upon perusing the Petition and the
affidavit filed in support thereof and order of the HI'gh Court dated 04.04.2024,
22.04.2024, 25.06.2024, 06.08.20-24, 07.ll.2024, 02.01.2025, 09.01.2025 &

24.04.2025 made herein and--I.:, -upon hearing the arguments of

SRl.G.NARENDRA CHETTY Advo`C;ate 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

Between :
M/s. Rapur Venkata Seshakumaf,I D. No. 2/52, Main Bazaar, Kalasapadu,
YSR District, Andhra Pradesh, repl.''b`y its ProprI-etOr, R. Venkata Seshakumar..

Petitioner
''AND
10

1. The Union of India, rep. by"its Secretary (Finance), Ministry of

Finance, North Block, 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 of Central Tax, CGST, D. No. 1/2553-1,
3rd FIoor, LKR Towers, Rajiv Marg Road, APHB Colony, Kadapa,
ysR Kadapa District -516dO4, Andhra Pradesh.
4. The Deputy Commissioner (ST) (LTU), Kadapa DivisI'On, OPP-YSR

Guest House, Smith Road, Kadapa, Kadapa District, Andhra
Pradesh.
5. The Assistant Coinmissio`ri;r (ST), Proddatur-ll Range, D. No.

24/586, Rameswaram Road, Vasanthapeta, Proddatur, Kadapa
District, Andhra Pradesh. I
6. The Goods and ServI'Ce Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th`-Fl6'or, Tower-II, Jeevan Bharti Building,

Janpath Road, Connaught place, New Delhi-110 001.
7. The Central Board of lndir;'ct 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 ofihe Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the Hl-gh Court may
be pleased to issue an appropriate writ, order or DirectI'On, more Particularly
in the nature of MANDAMUS i. De;Iaring that the impugned Notification No.

9/2023, Central Tax, dated 31-03-'202-3, issued by the Fifth/First Respondents
and G.O. Ms. no. 221 Revenue (Cominercial Taxes) Department, dated 17-
05-2023 issued by the Second'~:!Responden{ 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 A§sessment, Penalty and Interest Order vide
case ID No. 14312/GSTO-lV,I ]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 -dn 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 gran-I stay of all further proceedings including
..{ .ir

collection of interest and penalty pu'rsuant to the impugned Order-in-Original

No.ll/2024 (Adjn-GST), dated 27-64-2024, passed by the Third Respondent
for the Financial Year 2018-19 und'6r the CGST/SGST Acts, 2017, pending
disposal of WP No. 12591 of 2024,-6n the file of the High Court.

The petition coming on for h6aring, upon perusing the petition and the
affidavit filed in support thereof and order of the High Court dated 25.06.2024,
06,08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made herein

and upon hearing the arguments of Sri.G.Narendra Chetty Advocate for the
Petitioner, Sri Pasala Ponna Rae,,'''`'Deputy Solicitor General for respondent
No.1, Government PIeader for Commercial Tax for respondent Nos.2 to 5 and
` = I

Ms.Santhi Chandra, learned Standin`g Counsel, for respondent Nos.6 & 7;

WRIT PETITION NO: 12593 OF 2024
Betwee n :
M/s. Sri Satyanarayana Constru6ti'dns, 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.
12

Petitioner
AND
1. The Union of India, rep. by its!Secretary (Finance), Ministry of Finance,

North Block, New Delhi -110001.

2, The State ofAndhra Pradesh,''Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
velagapudi, Guntur DistrI'Ct, 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 Se-cretary, GST
Council, Secretariat, 5th Floor,Tower-ll, Jeevan Bharti BuildI-ng,

Janpath Road, Connaught place, New Delhi-110001.
5. The Central Board,of Indirect Taxes and Customs, Rep. by its
Chairman, MinI-Stry Of FI-nanCe, Department of Revenue, North Block,

central Secretariat, New Deihil-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 DirectI'On, more Particularly
in the nature of MANDAMUS
i `t .

i. Declaring that the impugned Noti`fication No. 56/2023, Central Tax, dated
28-12-2023, issued by the First and4Seventh 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 LI-mitatiOn 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,
_E=
\
13

ii. Declaring S. 16(4) of the CGST/SGST Acts, 2017, as violative of Articles

14,19 (1)(g) and 300-A of the Cohstitution of India or in the alternative hold

that s.16(4) is not applicable to th!a'present case or declare that the Period Of
limitat'lon 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 Assess-ment, Penalty and Interest Order, vide DIN

No. DIN3729042498005/ Order No` ZD3704240285494, dated 29-04-2024,

passed by the Third Respondent for the FI'nanCiaI Year 2018-19 under the
CGST/SGST Acts, 2017, as barred by limitation, contrary to law, without

jurisdiction, unjustified, unsustainabl'e and illegal and consequently set aside
the same.

lANO: 1 OF2024

Petition under Section 15,1 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
DIN No. DIN3729042498005-/ Order No. ,ZD3704240285494, dated 29- 04-

2024, passed by the Th'lrd Respondent for the Financial Year 2018-19 under
the CGST/SGST Acts, 2017, pending disposal of WP No. 12593 of 2024, on
the file of the High Court.

The pet'ItiOn 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,
06.08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made herein
and upon hearing the arguments of Sri.G.Narendra Chetty Advocate for the
Petitioner, Sri Jupudi V K Yagna Dtitt, learned Central Government Counsel,
for respondent No.1, Government P!eader for Commercial Tax for respondent
14

Nos.2 & 3 and Ms.Santhi Chandra, ``Iearned Standing Counsel, for respondent
Nos.4&5

WRIT PETITION NO: 12835 OF 2024

Betwee n :
+`'-

M/s. RK lnfracorp Private Limited-, rep. by its Finance Manager, Mr. G. Jaya

Rama Krishna Reddy, 1/712, Dwiaraka 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 ofAndhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FA`C), State Tax Department, Velagapudi,
Amaravathi, Guntur District.. .

4. Union of India, rep. by its Secretary, Government of India, Ministry of

Finance, 3rd FIoor, Jeevan Deep Building, Sansad Marg, New Delhi-110

001.

5. Central Board of Indirect Taxe-s and Customs, . GST Policy Wing,
Government of lndI'a, 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) 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.OIMs.No.2 dated 3.1.2024 issued by the Respondent
15

under section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 extending the limitation for concluding the adJ-udiCatiOn Of Show Cause

notice issued under section 73Lfo~rl--the tax period 2019-20 as ultra-vires of

section 168-A of the Central Good§tand Services Tax Act, 2017 and as ultra-
vires of section 168-A of the Andhra' Pradesh Goods and Serv'lces Tax Act,
2017 also manifestly arbitrary and violative 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-1-51-CPC is filed` praying that in the

circumstances stated in the affidaviit 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 in support thereof and order of the High Court dated 25.06.2024,
06.08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made herein

and upon hearing the arguments df Sri.P.Kartik Ramana Advocate for the
petitioner, Government Pleader fo+ 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

Between:
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 Choudaryr
16

Petitioner
AND

1. Dy AssI-Slant Commissioner, (ST)-II, Alcotgardens Circle,

Rajamahendravaram, A.P.
2. Assistant Comml'ssioner (StT-), Aryapuram Circle,

Rajamahendravaram, A.P.
3. Government ofAndhra Pradesh, Represented by its secretary to
Government, Revenue (CT-Il) Department, Secretariat, BuI-ldingS,
Velagapudi, Amaravathi, Guntur District.
4. Government ofAndhra Pradesh, Represented by its Secretary to
Government Mines and Geology Department, SecretarI-at, Buildings,
Velagapudi, Amaravathi, G'rintur District.

5. Central Board of Indirect Ta.xes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, Represented
by its commissioner (GSi-).
6. Union of India, Represented by its Principal Secretary, Government
of India, Ministry of Finance, 3rd Floor, Jeevan Deep BuildingJ

sansad Marg, New Delhi:110001.

Respondents
\ i. ^

Petl'tion under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewI|th, the High Court may
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 01.04.2024 passed by the lst respondent for the tax

period 2018-19 to 2020-21 under t'ri`e 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 J-uStiCe and the law laid down by the
17

Hon]ble Supreme Court in India in India Cements case ((1990)1 SCC 12) and

consequently set aside the same

b. the Notification No.09/2023-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 limitation 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 tI-me
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, 2017, for the tax period 201:8-19 & 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 being violative of Articles 14,19(1 )(g)

and 265 of the Constitution of lndiai.

lANO: 1 OF2024

Petition under Section 15''1 CPC is filed praying that in the

circumstances stated in the affl-dalvjt-filed jn support of the writ petition, the

High Court may be pleased to g'rant stay of all further proceedings, including
recovery, pursuant to the order<-:''dated o1.04.2024 passed by the let
respondent for the tax period 2018-19 to 202O-21, pending disposal of
W.P.No.13524 of 2024, on the file of the High Court.
18

The petition coming on for hearing, upon perusl'ng the petition and the
affidavit fI'Ied I'n Support thereof and Order Of the High Court dated ll.07.2024,

06.08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made herein

and upon hearing the arguments 6fSRl.SINGAM SRINIVASA RAO, Advocate
for the petitioner; Government Pl;-a`der for Commercial Tax, for Respondent
~ `r..

Nos.1 to 4 and Ms.Santhi Chandra,-Standing Counsel for Respondent No.5
I.. su -.rf

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 I-tS Proprietor, Mr. Bijoy Choudhary, #15-1-37

S5, Ground, Jayaprada Apartments,--|NowroJ'i 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-110 001.

2. AdditI-Onal Commissioner of central Tax, Guntur Central GST AudI't

Commissionerate, GST Bhavan, Port Area, Visakhapatnam-530 035.
3. State ofAndhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FAG), State Tax Department, Velagapudl',
Amaravathi, Guntur Dl'strict. -'`

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 therewI'th, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate writ or order
or direction -
19

(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 Notific*ation 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, 2O17 extending the limitation for concluding the
adjudication of show cause notice iss`ued 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;

IANO: 1 OF2024

Petition under Section 1`5`1' CPC is filed praying that in the

circumstances stated in the affidaviit filed in support of the writ petitI'On, 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
29.4.2024 for the tax period 201'7- 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 perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated ll.07.2024,
06.08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 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 Pleac!er for Commercial Tax, for Respondent
No.3.
20

WRIT PETITION NO: 13887 OF 2024

Between :
M/s.Mumbai Fast Transport And lb'ompany, 76-18-351, Ramalayam Street,
Bhavanipuram, Krishna, Andhra Pradesh-520012, Represented by its
ManagI'ng Partner, Sri.Pathan Imam-Khan, S/o Ammen Khan.

Petitioner
AND

1. The State ofAndhra 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, ViJ-ayaWaCia,

3. Assistant Commissioner (ST), Indrakeeladri Circle, No-I Division,
.ViJ-ayaWada.

4. Assistant Commissioner (ST), Ramavarapadu Circle, Vijayawada.
5. Deputy Assistant Commissioner (ST), O/o. Regional GST Audit &
Enforcement, Vijayawada.
6. Central Board of lndI'reCt Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, Represented
by its Commissioner (GST).
7. Union of India, Represented by its Principal Secretary Government
of India, Ministry of Finance, 3rd FIoor, Jeevan Deep Building,

Sansad Marg, New Delhi-`T10 001.

Respondents

Petition under Article 226 of the Consti{utio.n of India is filed praying that

in the circumstances stated I-n 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 Mandaml]s declaring
21

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 explanatioh of the petitioner as illegal, arbitrary,

unsustainable, in violation of princi'ples of GST Act, and also violation of

principles of natural justice and cohsequently 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 adjudicat'lon 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 C6ntraI Goods and Services Tax Act, 2017
and ultra-vires Section 168-A of the.`Telangana Goods and Services Tax Act,
2017 and also manifestly arbitrary and' vicjlative Article 14 of the Constitution;

IANO: 1 OF2024

Petition under Section 151 CPC I'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 grah{ stay of all further proceedings, including

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:i.No.13887 of 2024, on the file of the High
Court-

for the Petitioner, Government PIea'der for Commercial Tax, for Respondent
22

Nos.1 to 5 and Ms.Santhl' Chandra, Standing Counsel for Respondent No.6
and Sri Pasala Ponna Rao, Deputy Solicitor General for Respondent No.7.

WP NO: 14860 OF 2024
Between :
M/s lsuzu Motors India Private Ll'mited, Sector 22, Central Express Way,
Sricity, Varadaiahpalem, chittoor, Andhra Pradesh-517541 Represented
by its authorised signatory Mr. De-epak Sharma

... PetI-tjOner
AND
1. The Union of India, Represented by its Secretary Ministry of Finance,
Department of Revenue North Block, Central Secretariat, New Delhi -
110001

2. Central Board of Indirect Taxes and Customs, Represented by its
Chairman Ministry of Financ~e, Department of Revenue, North Block,
Central Secretariat, New Delhi` -110001

3. The State ofAndhra Pradeshj Represented by its principal Secretary to
Government Revenue Department, Secretariat Buildl-ng
4. Joint Commissioner of Central Tax, Tirupati GST CommissI'dnerate,
9/68-A, Amaravathi Nagar, West Church Compound, TirupatI--517502
5. Addl. Commissioner of Central Tax, TIrruPati GST CommI-SSiOnerate,

9/68-A, AmaravathI' Nagar, West church compound, Tirupati-517502
6. Superintendent of central Tax, Sricity Central GST Range, MR PaIIi,
Manila University Road, Tirupati

7. Assistant Audit OffI'Cer, Principal Director of Audit (Central) Hyderabad

AG Office Complex, Saifabad,-Hyderabad-500004

...Respondents
Petition under Article 226 of the Constitution of lndl-a praying that in the

circumstances stated in the affidavit filed therewith, the HI'gh Court may be

Pleased tO I-SSue a Writ Or an Order Or a d!'reCtiOn, more Particularly a writ in the
nature of Mandamus
\
1
.I
23

a) Declaring the Notification No. 56 of 2023 - Central Tax dated
28.12.2023 issued by the Respondent No.2 as illegal, arbitrary, dehors the

prov'lsions of CGST Act and consequently set as-Ide 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, unconstitutional, and in violation of the provisions
of the central Goods and Services A'ct, 2017 Central Goods and Services Tax
Rules, 2017 and settled principles of law and consequently set aside the
show cause Notice dated 30.01J2024 bearing number ll/2023-24-(GST)
and the order in original dated 30.04.2024 bearing number 01/2024-25-
CGST. `,.

IANO: 1 OF2024

Petition under Section 151` CPC is filed praying that in the

circumstances stated in the affidaviit filed in support of the petition, the High

Court may be pleased to suspend 'th-6 operation of the order-in-original dated
30.04.2024 bearing number 01/2024-25-CGST issued to the Petitioner with
regard to the period 2018-19 to 2020-21, Pending disposal of WP 14860 of

2024, on the file of the High Court: I

The petI'tiOn 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.2O24, 02.01.2025, 09.01.2025 & 24.04.2025 made herein

and upon hearing the arguments 6f sri D.S.Sivadarshan, Advocate for the
r`I

petitioner and of Mr. Bachina Hanumantha Rao, Central Govt Counsel
appearing on behalf of the Respondent Nos.2 and 7 and of M's. Santhi
Chandra, Standing Counsel for CHIC for Respondent Nos. 2, 4 to 6, Sri
K.Swarna Seshu, Advocate for the Respondent No.7 and Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.1 ;
24

WP NO: 16831 OF 2024:

Between:
M/s Sree NikhiI Marketing, Reb'.1 by its Managing Director, Rajoli Veera

Nikhil Reddy S/o. Veera Narayana Reddy, Aged about 24 years D.No.
15/437-4, Kamalapuram Cross ROad Kamalapuram, YSR Kadapa Dl'strict.

...Petitioner/s
:I.,-I 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. Union c;f 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 affida.vi{ filed therewith, the Hl'gh Court may be

pleased to issue a writ of Mandamus or any other appropriate writ or direction
declaring the action of the Respondents particularly the 4th Respondent in
issuing the Notification No. 09/2023l-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 tI'Il 31.12.2023 as ultravires, illegal, unjust,

colourable exercise of power, arbitrary and in violation of Article 14 of the
Constitution Qf India, in violatid'n:I of principals of Natural Justice, and

consequently set side the order i-n 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 prayI'ng that in the Circumstances
stated in the affidavit filed in lsuppoit of the petition, the High Court may be
25

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.I

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, 09.01.2025 & 24.04.2025 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.-byits Managing Partner, Mr. P. Venkata Rao,
80/3, Palakonda Rajam Road, Appapuram Village, Regidi Amadalavalasa
MandaI, Vizianagaram District-53'--5123

...Petitioner
I.,'AND

1. Assistant Commissioner(ST), Vizianagaram (South) Circle,
Vizianagaram.
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi,
Guntur District.

3. State of Andhra Pradesh,I 'r6P'.'by its Secretary, Department of Mines
and Geology, Secretariat, Veiagapudi, Amaravathi, Guntur District.
4. Union of lnd'la, rep. by its Principal Secretary, Government of India,

Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg,
New Delhi-110 001.
26

5. 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

..IRespondents
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) declare Notificatl-on 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 Andr;`ra Pradesh Goods and Services Tax Act,
2017 extendI-ng the limitation for concluding the adJ'udiCa{iOn 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-vires Section 168-A of the
Andhra Pradesh Goods and Services Tax Act, 2017 also manifestly
arbitrary and violative Article 14 of the Constitution,I and

b) setting aside the adjudication order dated 30.4.2024 passed by the
lst Respondent un-der the Central Goods and Services Tax Act,
2017--for the perI'Od frOmw` April, 2018 to August, 2020 as being

illegal, without 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 Ceme'nts [1990(1 ) SCC 12].

IANO: 1 OF2024

Petition under Section 151''CPC prayin.g that in the circumstances
stated in the affidavit fI'led in Support Of the Petition, the High Court may be
27

pleased to grant stay of recovery of the demand pursuant to impugned order
dated 30.O4.2024 for the period from April, 2018 to August, 2020, pending
d-lsposal of the writ petition as othe`rwise the petitioner wi" be put to severe
loss and hardship, pending disposa'i of wp 16871 of 2024, on the file of the
High Court.

The pet'ltion coming on for hearing, upon PeruS|lng 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, 09.01.2025 & 24.04.2025 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:
Between I.
M/s Gautami Chemical And Plasticides Private Limited, represented by its
Managing Director Sri G.B-api Raju, #9-1/A, Kondagudem Road,

Kondagudem, East Godavari Dist.-534313, A.P.
...Petitioner

AND

1. Assistant Commisioner, (ST), Nidadavole Circle, Rajamahendravaram
Division, Andhra Prdesh.

2. State of Andhra Pradesh, rep by its Principal Secretary to Govt (CT)
Finance, Secretariat, Velagapudi, Amaravati, Gun{ur District.
3. Union of India, rep, by its Secretary (Finance), Ministry of Finance,

North Block, New Delh'l-110001.
...Respondents
petition under Article 226 of the Constitution of India is f'lled praying that

in the circumstances stated in the afficlavit filed {herewith, the High Court may
i+i

be pleased to issue a writ of Mandamus or any other approprI-ate Writ Or Order
or directI|On-

(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 limitation for concluding the adjudicatI'On Of the

impugned order dated 30.04,2024 under Section 73 of the CGST Act, 2017 for
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
violatI'Ve Article 14 of the Constitution,

(b) declare the impugned ord'er dated 30.04.2024 and proceedI-ngS I-n
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 th6 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 retums as 30.ll.2021 for the year 2018-19.

IANO: 1 OF2024

Petition under Section 151'---of CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petI-lion, the High
Court may 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 he`aring, 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. 09.01.2025 & 24.04.2025 made herein

and upon hearing the arguments 6f M/s Sathakarni K, Advocate for the
29

pet-ltioner 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: 18241 OF 2024:
Between :
M/s. S.V.R. Transport, S/100-B116A, Kothakottala, Muddanur, YSR Kadapa
.3-._
I.-i i

District, Andhra Pradesh - 5163'09, Rep. by its Managing Partner,
Mr.S.Varadha Reddy
Petitioner

AND

1. The Union of India, rep. by its Secretary (Finance), Ministry of

Finance, North BIock, Nevi, Delhi-110001.

2. The State ofAndhra Pradesh, Rep. by the Secretary to the
Govern'ment, Revenue (CT') Department, A.P, Secretariat Bu-lldings,
Velagapudi, Guntur District,. Andhra Pradesh
3. The Superintendent of Cer!±ral 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
Counc-ll, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110 001.

5. The Central Board of lnd'lrect Taxes and Customs, Rep. by its
chairman, Ministry of Finance, Department of Revenue, North Block,
central secretariat, New be'hi-110 001.
Respondents
i'}'

petition under Article 226 of trfe' 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. Dec!ar'lng that the impugned Notification Nos.

56/2023, Central Tax, dated 28-12-2023, and 09/2023-CentraITax, dated
31.03.2023, issued by the First ahd Fifth Respondents, and the impugned
30

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 brescrl'bed u/s. 73(10) of the CGST Act,
I-|+ i

2017, for the Financial Year 2018-+9, till 30-04-2024, are ultravires Section
168-A of the CGST Act, 2017, manif6stly 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, 2or-7, as violative of Ar{I-CleS 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 perI'Od 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 claI-ming eligible input tax in the respective

monthly GSTR 3B return, iii. Declaring the impugned Order-in-Original No.

09/2024, dated 16-04-2024, passediby the Third Respondent for the Financial
Year 2018-19 under the CGST/SG-ST 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 ir] the affidavit filed in support of the writ petition, the
High Court may be pleased to gran-i stay of all further proceedings including
collection of tax, I'ntereSt and Penalty PurSuant tO the impugned Order-in-

OriginaI No. 09/2O24, 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 fI'le Of the High Court.

The petition coml-ng 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, 09.01.2025 & 24.04.2025 made herein
-and upon hearing the arguments of Sri.G.Narendra Chetty Advocate for the

Petitioner, GP for Commercial Ta_`*'for Respondent No.2 and Sri Naga Raju
31

Naguru, Standing Counsel for CBIC, for respondent Nos.4 & 5 and Sri Pasala
ponna Rao, Deputy Solicitor General for the Respondent NQ.1 ;

WP NO: 18309 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 AgarwaI, 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
Petit-ioner
•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 Services Ta'x 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 ofAndhra Pradesh, Represented by its Special Chief
Secretary, Revenue Department, A.P. Secretariat, Velagapudi,
Amaravathi MandaI, Guntur District.
Respondents

Petition under Article 226 of th.e 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
32

Mandamus and declare the impugned NotI-fiCatI'On No. 9/2023-Central Tax

dated 31-03-2023 extending the period of II'mitatiOn 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 -Cent-ral Tax dated 28-12-2O23 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),A dated 17-05-2023, extending the period of
limitation for F.Y, 2017-18 up to 31-,1'2-2023, 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, 2o17/APGST Act 2017. As ultra vires to
Section 168 A of the CGST Act,--,:I violative of ArtI-CIe 14 and 21 of the

Constitution of India, illegal and declaring the second proviso to section 162 of
the CGST Act, 2017 as arbitrary,I-unreasonable and amounts to excessive
delegated legislation, contrary to th-e scheme of.the CGST Act, 2017 and
violative of the Fundamental Right? 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 auth;rity of law and without jurisdiction;

jANO: 1 OF2024

Petition under Section 151 CPC is fl'led praying that in the
circumstances statecl 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 I-n 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 Courtc
33

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, 02.01.2o25, 09.01,2025 & 24.04.2025 made herein

and upon 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;

WP NO: 18387 OF 2024:
Between:
M/s. Anand lspat Udyog Limited, Sy. No. 311 A and B, 1029,

Bhogasamudram Village, TadipatriMandaI, Anantapur -515415 (A.P.), Rep.

by its Author-IZed Representat'lve,'l Ashish Kumar Agarval, S/o Sri Promod
Kumar AgarvaI, age 46 years, R/o1:H.No. 8-2-293/82/L/7,3-A, PIot No. 73-A,
MU and MPs Colony, Banjara Hills, 'Hyderabad -50003
Petitioner
I. 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 c;f
Finance, North Block, New D`elhiI--110001.

3. The Goods and Services Tax Council, Represented by its Secretary,
GST Council Secretariat, 5th FIG)or, Jeevan Bharati Building, Janpath

Road, Connaught place, Newt 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, Ftevenue Department, A.P, Secretariat, Velagapudi,
Amaravathi Mandal, Guntur District.
\
34

Respondents
I

Petition under Article 226 of the Constitution of India is fl-led praying that

I-n the Circumstances Stated in the affidavit filed therewith, the High Court may

be Pleased to issue any writ, ord`er or directI-On more Particularly a Writ of
Mandamus and declare the impugned NotI'fiCatiOn 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 tot 30-04-2024 and F.Y. 2019-20 upto 31-08-

2024 issued by the second respondent hereI-n 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, ±017/APGST Act 2017. As ultra vires to
Section 168 A of the CGST Act, violative of Articles 14 and 21 of the
Cons{i{ution of India, illegal and dec'Iaring 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
vl'olative of the Fundamental Rights guaranteed under the constitution of India
and quash the said Notifications and4.``G.Os. as ultra vires and consequently set
aside the impugned Order of Assess-ment passed by the first respondent vide
FORM GST DRC 07 in Reference No. ZD370724023090Q (Case ID 22986)
dated 31-07-2024 for F.Y. 2019-20-ibassed under CGST Act and APGST Act,
as barred by limitation, without autho-rity of law and without jurisdiction.

lANO: 1 OF2024

PetitI-On under Section 15'i CPC is filed praying that in the

circumstances stated in the afficlavit filed in support of the writ petition, the

High Court may be pleased {o grant stay of all further proceedings includI'ng
recovery of disputed amount in pursdiance of the order of Assessment passed
35

by the first respondent vide FORM GST DRC - 07 in Reference No.
zD370724023090Q (Case ID: 22;86) 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 petition coming on for he`aring, upon Perusing the Petition and the

affidavit filed in support thereof a'nd the order of the High Court dated
22-08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made here-ln

and upon hearing the arguments of sRl.DANTU SRINIVAS Advocate for the
pet-ltioner, 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 NS:27-ll-17, Devalraju Street, Vijayawada,
Andhra Pradesh, Krishna District P'!N-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, Manga!agiri Mandal, Guntur (District), AP, PIN-

522 503-

3. Union of India, Represented by its Secretary Ministry of Finance, 4th
Floor, A Wing, shastri bhavan, New Delhi -PIN-110 001.
...Respondents
petition under Article 226 of th`e Constitution of India praying that in the

circumstances stateci in the affidavit filed therewith, the High Court may be
/
36

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 No{ifica.ti6n 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 the Ass~is-tant Commissioner(ST), O/o the Regional
GST Office, Enforcement and Audit, 'Vijayawada dated 30-04-2024 with DIN-
3730042412013 as void and inoperative without jurisdiction, violative of Article

14 of the Constitution of India, and the principles of Natural justice, etc.,

IANO: 1 OF2024

Petition under Section 151 CPC praying that in the circumstances
stated in the affidavI-I filed in support of the petition, 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.-6-3,881 (Total Rs. 9,56J285) for the various

reasons mentioned 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 hearI-ng, upon Perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
29.08.2024, 07.ll.2024, 02.01.2025, 09.01.2025 & 24.04.2025 made herein
and upon hearing the arguments of Sri J,N.Venkata Suresh Kumar, Advocate
for the Petitioner and of GP for CoinmerciaI Tax for Respondent Nos. 1 & 2
and of Sri Pasala Ponna RaoJ,-I Deputy Solicitor General of India for

Respondent No.3;

WP NO: 19177 OF 2024:
Betwee n :
M/s.Medikonda Automotives (P) ~Ltd., PIot No. 139, lndust+ial Park,

Venkatachalam - 524 320, SPSR Nellore District, Rep. by I-tS Managing

Director, Mr.Medikonda Padma Mohan.

Petitioner
37

AND

1. The Assistant Comm'lss-loner (ST), Circle-1, Nellore, SPSR Nellore

Di`strict.

2. The State of Andhra Pradesh, Rep. its Principal Secretary, (Commerc'lal
Taxes Department), A.P. Seer;lariat, Velagapudi, Amaravati, Guntur
District, Andhra Pradesh.
3. The Union of India, Rep. by its Secretary, Ministry of Finance, North
Block, New De]h-l`-110 001.

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 affI'daVit filed therewith, the High Court may be

pleased to 'lssue Writ of Mandamus tor 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 Forin GST DRC-07, dated 01.05.2024 and
proceedings, dated o1.05.2024,I levying tax under Section 73 of the lGST /
CGST / SGST Act, 2017, Interest and Penalty under the IGST / CGST / SGST
Act, 2017 for the tax period 2019-20, 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, datec! o1.05.2024, 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 Notificat-Ion No.56/2023-Central Tax, dated 28.12.2023,

as illegal, ultra vires to Section l168A of the lGST/CGST/SGST Act 2017,
38

without J'uriSdiCtiOn, bias, frivolous, and in violation of principles of Natural

JustI-Ce 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,'{he 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.

lANO: 1 OF2024
` .€

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit fI'led in Support Of the Writ Petition, the

High Court may be pleased to su'spend the operation 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, O2.01.2025,

o9.01.2025 & 24.04.2025 upon hearing the arguments of SRI SHAIK JEELANI

BASHA Advocate for the Petitioner, GP for Commercial Tax, for Respondent
Nos.1 & 2, Sri Pasala Ponna Rae, Deputy Solicitor General for Respondent
No.3 and Ms.Santhi Chandra, Standing Counsel for Respondent No.4;
39

WP NO: 20645 OF 2024:
Betwee n :
M/s. Blue Chip Systems, Represented by Shri. Venkata Ramesh Thakasi, D.
No. 29-14-4, FIat No.202, Sri ;Ramgopal Residency, Prakasam Road,
suryaraopet, vijayawada, Andhra P~r`;desh -520 002.
Petitioner
AND

1. The Assistant Commissioner of Central Tax, Vijayawada CGST
Division, D. No. 55-17-3, C-14 & PC-1, 3rd Floor, Stalin Corporate, Road

No.2, Industrial Estate, Autonagar, Vijayawada -520 007.
2. Union of India, Department of,Revenue, Represented by its Secretary

(Revenue), North Block, New Delhi.
3. The State of Andhra Pradesh`,' Represented by its Principal Secretary,
Revenue Department (Cominercial Tax) A.P. Secretariat, Velegapudi.
4. Venkata Sai Media Private Limited,1st FIoor, D. No.1-118-23, PIot 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

c-lrcumstances 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-ln-Original No. 05/202425-GST dated 26.06.2024 under Section
74 of the CGST Act, 2017-tare without jurisdiction, arbitrary and

unreasonable as the proceedings'should have been -Initiated under Section
73 of the CGSTAct, 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 extend-lng the Period Of

limitation for conducting the adjudica{ion proceedings for the FY 2017-18,
40.

is wi{hou{ the authority of law and ultra-vires to SectI-On 168A of the GST

Act, 2017 of the GSTAct, 2017'
C. the Hon'ble Court may be ple''as`ed 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, unconstitutionaI, against the principles of

natural justice and as ultra-vires ±o 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-
Original No. 05/2024-25-GST dated 26.06.2024 under Section 74 of the
COST Act, 2017 are arbitrary, without jurl-sdic{ion, unconstitutionaI,

unreasonable, against the princ'iples of natural justice and contrary to the

provisI'OnS Of the COST Act, 201'7`:-
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
avaI'Ied on purchases made from the supplier M/s. Venkata Sai Media
Private Limited, due to the defa'ult of the said supplier, is arbitrary and

unreasonable and direct the said supplier to pay the adjudicated dues

[ANO: 1 OF2024

Petition under Section 15-fi 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 t`he operation of the proceedings of the lst
Respondent in Order-In-Original No`.`05/2024-25-GST dated 26.O6.2024 in the
interest of justice, pending dispos-ai -of W.P.No.20645 of 2024, on the file of

the High Court.

The petition coming on for hearing, upon perusing the petitI'On and the
affI-davit filed in Support thereof 19.09.2024, 07.ll.2024, 02.01.2025,
41

o9.01.2025 & 24.04.2025 upon hea-ring the arguments Of SRI ANIL KUMAR

BEZAWADA Advocate for the P`etitioner, Ms.Santhi Chandra, learned
standing counsel, for respondent`No.1, Sri Pasala Ponna Rao, learned
Deputy Solic-ltor General of India f'or respondent No.2, Government Pleader

for commercial Tax for respondent{`iNo.3;
WP NO: 21353 OF 2024:
Between =
M/s Lakshminarayana Reddy Palla, D.No.3/78, Chowdur, Proddatur, YSR
District, Andhra Pradesh -516360,`'.:R-ep. by its Proprietor, Mr.

Lakshm'lnarayana Reddy Palla.

-{ r'-
...Petitioner

AND

1. The Union of India, Through Secretary, Ministry of Finance, Department

of Revenue, North Block, Newi' Delhi -110001.
`-,+I.\

2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (CT) Department', A.P, Secretariat Build'lngs,
velagapudi, Guntur District, Andhra Pradesh.
3. The Assistant Commissioner olf Central Tax, o/o The Deputy/Assistant
commissioner 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...(I-CGST Audit), 9/86-A, Amaravathi Nagar,
i-

West Church Compound, M.R.I Palli Road, Tirupati, Tirupa{i District,

Andhra Pradesh -517502.
5. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, Secretariat, 5th Flo6®r,'Tower-ll, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110 001.
6. The Central Board of lndirec`t Taxes and Customs, Rep. by its
Chairman, Ministry of Finance,'3 Department of Revenue, North Block,

central secretariat, New Delhi-110 001.
42

u.Responclents
Petition under Article 226 of trle Constitution of India praying that in the

circumstances'stated in the affidavit filed therewl'th, the High Court may be

Pleased tO issue an appropriate Writ, Order or Direction, more particularly in
the nature of MANDAMUS

Declaring that the irilpugned NotifI®CatiOn Nos. 09/2023- Central

Tax, dated 31.03.20-23 land 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

(Commercial Taxes) `Department, dated o3-01-2024, 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, 2'017, for ,the Financial Year 2019-20 are
ultravires section 168-A of the CGST Act, 2017, manifestly
arbI'trary, ViOlatiVe Of Article 14 of the Constitution of India,

l'llegal and consequehfly quash the same,
Declaring that the i-mpugned order-in-original No. 16/2024

(Adj-GST), dated 29--d8-2024, 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 jurl'sdiction, violative of the

principles of natural justice, contrary to law, barred by limI'tatiOn
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;
[ANO: 1 OF2024:

Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit-fI-led in Support Of the WrI-I Petitl'On, 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,
43

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
. '| .
26.09.2024, 07.ll.2024, 02.01.2025,

o9.01.2025 & 24.04.2025 upon h;raring the arguments Of Sri G.Narendra

chetty, Advocate for the Petition;r and Sri Pasala Ponna Rao, Deputy
solicitor General for the Respondent No.1 and GP for Commerc'laI Tax for the
Respondent No.2 and Sri Santhi Chandra, Stand-lng Counsel for the
Respondent Nos.3 to 5;

WP NO: 22694 OF 2024:
Between :
M/s.Bhavani Fumitures, rep. by iisTroprietor, Mr. B. Govinda Rao, 31-80,
chitturivari street, penugonda-534 320, West Godavari District, Andhra
Pradesh.
Petitioner
:AND

1, Assistant Commissioner, (Stat6 Tax), Tanuku Circle, Eluru Division,

West Godavari District,
2. State ofAndhra 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 D6ep Building, Sansad Marg, New Delhi-
110001.

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
44

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 MandamiI'§ Or any Other appropriate Writ Or Order Or
direction

(a) declare Notification No.56/2d23-Central Tax dated 28.12.2023 issued
by the 4th Respondent under s6ction 168-A of the Central Goods and
Services Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 I-ssued 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 A-ndhra Pradesh Goods and ServI'CeS 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 2O19-20 as illegal, arbitralry being time barred.

[ANO: 1 OF2024

Petition under Section 1®51 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the wrI't 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
lSt Respondent, pending disposal of the Writ Petition No. 22694 of 2024, on
the file of the High Court.

The petition coming on for hearing, upon perusing the petition and the
affI-davit -filed in support thereof 17.10.2024, 07.ll.2024, 02,01.2025,

09.01.2025 & 24.04.2025 upon hearing the arguments of MS.K.UMA

Advocate for the petitI'Oner and Of Sri Pasala Ponna Rao, Deputy Solicitor
General for the Respondent No.3,- `
45

WP NO: 22708 OF 2024:
Betwee n :
M/s.A.V.Subba Rao,ll/12/136, Na'vabpet Colony, Satyanarayanapeta, EIuru
-534 001. West Godavati District, `Rep. by its Proprietor Mr.AIapat'l Venkat

Subba Rao
Petitioner
AND

1. The Deputy Assistant Commissioner (ST), EIuru-I Circle, EIuru, West

Godavari District.

2. The Assistant Commissioner (ST), Eluru-I Circle, Eluru, West Godavari
District.

3. The State ofAndhra Pradesh, Rep. its Principal Secretary, (Commercial
Taxes Department), A.P. Secretariat, Velagapudi, Amaravati, Guntur
District, Andhra Pradesh.
4. The Union of India, Rep. by its-Secretary, Ministry of Finance, North

Block, NewDelhi-110001.

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 -100 001.
Respondents
Petition under Article 226 of the Constitution of India praying that in the

circ.umstances stated in the affidavit filed therewith, the High Court may be

pleased to issue Writ of Mandamu§ or any other appropriate Writ or Order or
direction declaring

(1) the action of the lst Respondeht 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'.O8.2024 levying tax under Section 73 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
•46

Order, Summary of the order in Fo'rm GST DRC-07, dated 28.08.2024 and
without I-ssuing Form provisions of the GST DRC-01A, as arbitrary, contrary to
the IGST/CGST/SGST Act 2017 patently barred by ll'mitation without sectI'On
73(10) of the jurisdictl-on lGST/CGST/SGST Act 2017, in as contemplated
under consonance with Notification No.09/2023, dated 31.03.2023 and
NotifI-CatiOn No.56/2023-Central Talx dated 28.12.2023, as illegal, ultra vires {o

Section 168A of the lGST/CGST/S6sT Act 2017, without Jurisdiction, bias,
violatI|On Of Principles of Natural Justi'ce and frivolous, and in contrary to Article

14 of the Constitution of India

(2) G.O.Ms.No.221 dated 17.05.2023 issued b} the 2nd Respondent I|n
consonance with the Notification'l-:and 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 IGST-/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 oftthe Order, dated 28.08.2024 passed by
the lSt Respondent, as null and ivoi-`d.
'u f

IANO= 1 OF2024

Petition under Section 151 CPC is fI'Ied praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
Hl-gh 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'L 20, under IGST/CGST/SGST Act, 2017,

pending disposal of the Writ PetI-ti6n No. 22708 of 2024, on the file of the High
Court-

The petI'tiOn coming On for he-aring, upon Perusing the Petition and the
affidavit filed in support thereof 17.1012024, 07.ll.2024, 02.01.2025,

09.01.2025 & 24.04.2025 upon hearl'ng 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;
47

WP NO: 23282 OF 2024:
Between :
M/s Sri Pavitra Pack Private Limited, Rep.by its Managing Director Prasad
Reddy Tamma, Rs.No.177/lJ, 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
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Build'lngs Velagapudi, Mangalagiri MandaI, Guntur (District), AP, PIN -

522 503. ..,J

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
of writ of Mandamus, setting aside the Section 16(2)(C) of the COST Act,
2017 as unconstitutional and the Notificatidn 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-
2024 and the claimed orders and -i'tS 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 15'1- 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
48

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 JustI'Ce, lest
the Petitioner will be put to irreparab-!e 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 agaI'nSt 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,

09.01.2025 & 24.04.2025 upon hearing the arguments of sri.J.N.Venkata
Suresh Kumar Advocate for the Peti-tioner and of GP for Commercial Tax for
the Respondent Nos.1 & 2;
i, -.I

WP NO: 23322 OF 2024:
Betwee n :
Sri Vijayawada Distributors, Rep'resented 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 Comml'ssioner (State' Tax), o/o Regional GST Audit and
Enforcement, D.No.DJ6H + G65, Prakasam Rd, Governor Peta,
Vijayawada, Andhra Pradesh. PIN 520002.
2. State o.fAndhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretariat
Buildings Velagapudi, Mangaia'girI' Mandal, Guntur (District), AP, PIN -

522 503.
3. Union of India, Represented b} its Secretary Ministry of FI-nanCe, 4th

FIoor, A Wing, Shastri Bhavan, New Delhi -PIN -110 001.

Respondents
49

petition under Article 226 of the Constitution of India iS filed praying that

in the c'lrcumstances stated in the affidavit filed therewith, the High Court may
•.- I .E=-`

be pleased to issue an appropriate virit, order or direction, more in the nature
of wr®lt of Mandamus, quashing (a) the impugned Notification No 56 of 2023 -
central Tax dated 28-12-2023 and trite 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/o the Regional GST Office, Enforcement
office, vijayawada dated o5-07-2024 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 Natu'ral justice7 etC.

IANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit fI'led in Support Of the Writ Petition, the

High Court may be pleased to stay the collection of the disputed tax of Rs.
1903995, the 'lnterest of Rs.1315993 and the pena'lty 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 t'he

affidavit filed in support there6f 17.10.2024, 07.ll.2024, 02.01.2025,

o9.01.2025 & 24.04.2O25 upon h''6-a+ing the arguments of Sri.J.N.Venkata

suresh Kumar Advoca'te for the Peti-tioner and of GP for Commercial Tax for
Respondent Nos.1 & 2 and of and of`Sri Pasala Ponna Rao, Deputy Solicitor
General for the Respondent No.3;
50

WP NO: 24171 OF 2024:
Between :
M/s. Waltair Cl-ub, Represented by Vobbilisetty SeetharamaI'ah, Its Secretary,
10-50-27, Waltair Upland, Siripuram, Visakhapa{nam 530003. Mobile No.

9848323888 E-Mail ld-info@waltair'club.com.

I..Petitioner
AND
1. The Deputy Commissioner (ST), S`peciaI Circle -VSP1, O/o the Jol'nt

Commissioner (ST), State Taxes Complex, Opp.Star Pinacle Hospital,
Chinagadhali, Visakhapatnam, -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.
3. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, (Commercial Tax) A.P. Secretarl'at, Velegapudi.
4. Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North BIock, New Delhi.
...Respondents
Petition under Article 226 of th-e 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`lfor extending the period of limitation for

conductI-ng the adjudiCatiOn PrOCeedI--ngS for the FY 2019-20, is I'SSued 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 vI-de Order No. ZD370824027461D
dated 30.O8.2024 (Amnexure P-1) after the period of limitation specified under
51

section 73 of the GST Act, 2017 as being Without jurisdiction, arb'ltrary,
unconstitutionaI, unreasonable, and in violation Of the Pr'lnC'IPleS Of natural
.. < \

just|lce.

c. The Honble High Court may be pleased tO issue an appropriate Writ,
order or direction, more in the nalture of writ of Mandamus, declaring that
sect|lon 7(1) (aa) of the Central C;S`T Act and Andhra Pradesh GST Act as
ultra-vires of the Article 265, Art'lcle 14, Article 19 of Constitution of India.

IANO: 1 OF2024

petition under section 151 o'f 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
Respondent in demand order Passed Vide Order No. ZD370824027461D
dated 30.08.2024 (Annexure P-1) in the interest of juStiCe, Pending d-ISPOSal Of

wp No. 24171 of 2024, on the file 6f the H'lgh Court.
` I,

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,

o9.01.2025 & 24.04.2025 upon hearing the arguments Of Sri ANIL KUMAR

BEZAWADA, Advocate for the P`etitioner, 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, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Propr-le{or.
52

2. Bokka Satyanarayana, s/o Lakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007

...Petitioners
I. AND

1. The State ofAndhra Pradesh,-~Represented by its secretary, Revenue

(CT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commissioner (sT), Autonagar Circle, No-II Division,

Vijayawada, D.No. 74-2-20, KMR and Sons Pla2a, Ground floor,Krishna
Nagar, Yanamalakuduru Road,{ Vijayawada, Krishna DistrI-Ct, Andhra
Pradesh - 520007
3. The Additional Commissioner (ST) and Appellate Authority (ST),

Vijayawada, Krishna District, Andhra Pradesh
4. The Joint Commissioner (ST), No-II Division, Vijayawada, Krishna

District, Andhra Pradesh
5. Union of lndl-a, Represented by its secretary (Finance), Ministry of

Finance, North Block, New Delhi -110001.

...Respondents
PetitI'On under Article 226 of the Constitution of India is filed praying that
l'n the circumstances stated in the affidavI't filed thereWith, the High Court may
be pleased to issue a writ, order or direction, more partI'Cularly one in the
nature of Writ of Mandamus
a. declaring the Notification N6.09/2023-Central Tax dated 31.12.2023
and NotifI-CatiOn No.56/2023 dated 28.12.2O23 issued by the 5th Respondent

herel-n under Section 168A of the Central Goods and ServI-CeS Tax Act, 2017,
and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) Sdated o3.01.2024 issued by the lst

Respondents under section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby ext6shdl'ng the limitation for concluding the

adjudicatI'On Of Show Cause notice issued under Section 73 of the CGST Act,
53

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 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 2018-19, 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

sho'w 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:I---Rs.26,46,465/-, as illegal, arbitrary and
violat-lve of principles of natural jljstice and tO COnSequently Set aside the

Same;

IANO: 1 OF2024:

petition under section 151t` 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 N.otice
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-

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
54

steps against the Petitioners herein, pending disposal of wp No.24694 of
2024, on the fl®le of the High Court.

The petition coming on for h~earing, upon perusing the petition and the
affl-davit filed in support thereof o7.ll.2024, 02.01.2025, 09,01.2025 &

24.04.2025 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 SoII-CitOr General for the

Respondent No.5;

WP NO: 24697 OF 2024:
Between :
1. M/s. Sri Sai Steels, Plot No. 240, Block No. 5,1st Cross, 6th Road,

Jawahar Autonagar, Vijayawiada, KrI-Shna, Andhra Pradesh - 520007
Represented by its Sole Proprietor
2. Bokka Satyanarayana, S/o Llakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, VI|jayaWada (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-;i 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-II DI-Vision, Vijayawada, Krishna

DI'S{rI|Ct, Andhra Pradesh
55

5. Union of India, Represented by its Secretary (F'lnance), 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 dif5ct-Ion, 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

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 violative 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 I-n 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.alternat'lvely, 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 subsequeht 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 asl Rs.27.95,010/-, as illegal, arbitrary and
violative of principles of natural justice and to consequently set aside the
same; and
56

IANO:1 OF 2024

PetI-tI-On under Section 151 CPC I'S fI'led Praying that in the

cI'rCumStanCeS Stated in the grou~nds 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 Referenc6 No. ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, I'nCludI|ng 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. 24697 of 2O24, on the fI-Ie of the High
Court.

IANO:2OF 2024

Petition under section 151 CPC is filed praying that in the
circumstances stated I'n 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 petitione'rs herein, pendI'ng disposal Of WP No.
24697 of 2024, on the file of the Hi'gh Court.

The petition coming on for hearing, upon perusing the petI-lion and the
affidavit filed in support thereof -'o7.ll.2024, 02.01.2025, 09.01.2025 &

24.04.2025 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 Nd'.-5;

WP NO: 24729 OF 2024:
Between :
1. M/s. Sri Sai Steels, Plot No.240, Block No.5, 1st Cross, 6th Road,

Jawahar Autonagar, Vijayawada, 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
57

...petition6rs

AND

1. The State of Andhra Pradesh-, Represented by |ltS 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, KwiR and sons plaza, 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
4. The Joint Commissioner (ST),.No-II Division, Vijayawada, Krishna

District, Andhra Pradesh
5. Union of India, Represented'by its Secretary (Finance), Min-lstry of

Finance, North Block, New Delhi -110001.
+ ~I.
...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 31.03.2023

and Notification No.56/2023 dated 2-8.12.2023 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 Prades'h) dated 03.01.2024 issued by +the

Respondents under Section 168A ofl`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, 2o17 for the tax 'period 2018-19 till 30.04.2024 as ultra-
vires sect'lon 168-A of the Centra'i 'Goods and Services Tax Act, 2017 and
also manifestly arbitrary and violative Article 14 of the Constitution
58

b. declare the show cause ndtI'Ce 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 tax perI-Od
2017-18, passed by the 2nd Respondent as barred by time consequent upon
the prayer (a) beI-ng accepted
c. alternatively, declare that the action of the 2nd Respondent jn I'SSuing
Show Cause Notice dated 27.09.2023 and all the consequentllal actions,
including passing of the subsequent order dated 17.ll.2023 for the year
2017-18 towards alleged tax ascerfaI'ned 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 to consequently set aside the
Same;
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 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 TaxI`Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal of WP' No.24729 of 2024, on the file of the High
Court.

IA NO: 2 OF2024

Petition under Section 151 CPC is fl-led praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased dI'reCt the Respondent {o not to take any coercive
steps against the petitioners herein, pending disposal of wp No.24729 of
2024, on the fl'le of the High Court.

The petitl'on coming on for hearing, upon perusing the petition and the
affl-davit filed in support thereof o7.ll.2024, 02.01.2025, 09.01.2025 &
59
r \ T

24.04.2025 upon hearing the arguments Of Sri Lakshminarayana.V, Advocate
for the petit-loners 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, Re`presented 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, R6b-resented by the Secretary to Government
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Buildings Velagapud-I, Mangalagiri Mandal, Guntur'(District), AP, PIN -

522503.
Respondents
petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidaviit filed therewith, the High Court may be

pleased {o issue an appropriate writ, order or direction, more in the nature of
writ of Mandamus, quashing the Notification No -56 of 2023 - Central Tax,
dat|ed 28-12-2023 and the Notificat.ion No -9 of 2023-Cen'tral Tax dated 31-

o3- 2023 issued by the Government of India and the corresponding
Not-lfications 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
Wires of section 168A of the GST Acts and the Article 14 of the Constitution of
India, respectively (b) and to set-;side the claimed show-cause Notice dated
29-05-2024 and the claimed orders datecl 27-08-2024 and the summary of the
claimed order in Form GST DRC-07 dated 27-08- 2024 as deemed to have
60

been not issued by the Respondent`No1, not orders, etc., in the eye of law,
void and inoperative, without jurisdI-CtiOn, ViOIative of Article 14 of the

Constitution of India, and the principles of Natural J'uStiCe, etC.,

IANO: 1 OF 2024

PetitI'On under Section 151' C'PC praying that I'n the Circumstances

stated in the affidavit filed jn supp6ri'of the petI'tiOn, 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 I|n detail in this affI'daVit (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 dl'sposal 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 -o7.ll.2024, 02.01.2025, 09.01.2025 &

24.04.2O25 upon hearing the arguments of sri J.N VENKATA SURESH
KUMAR Advocate for the petitioner and of GP FOR COMMERCIAL TAX for
the Respondents,I

WP NO: 28142 OF 2024:
Between :
M/s.M Srinivasa Reddy, Class-I Contractor, H.No. 5-696-ll, 7TH Cross,
Srinivasa Nagar, Tirupati -517502 Rep. by Sri. M. Sreenivasa Reddy, S/o.
Late. M. Ramachandra Reddy, Aged about 53 years.

Petitioner
AND
1. The Deputy Assistant Commissioner (ST)-Ill, Tirupati-ll Circle, Tirupati,

Chittor District, Andhra Pradesh.
61

2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
3. Union of India, Represented by~itS Secretary, Ministry of Finance, 4th

FIoor, A-Wing, ShastriBhaiva~n,I New Delhi-110001,

4. The AP State Police Housing Corporal-Ion Ltd, Rep. by 'lts Managing
Director AP Tech Tower, 6TH Floor, Adjacent to A.P Pol'lce
Headquarters Mangalagiri, Guntur District, Andhra Pradesh -522503
Respondent

petit'lon 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 particularly in the
nature of writ of MANDAMUS declar-Ing the action Of the lST Respondent in
levying the higher rate of tax @ 18 F3ERCENT for the assessment year 2019-
20 vide his proceedings dated 31-08-2024 in DIN 373108247114 by not

specifying any reasons for the higher rate of tax and also barred by limitation
and not specify|lng the reasons for th`e extending limitation under section 73 is
illegal, arbitrary contrary, improper, without authority of law and jurisdiction

and contrary to section 73 of the GST Act 2017 and also the Government
Notification No. 9/2023-Central Tax dated 31-03-2023 and violative principles

of natural just-lee and violative of articles 14,19(1)(g), 21, 265 and 300-A of

the constitution of lnd'la and to declare Notification No. 9/2023-Central Tax
dated 31-03-2023 as ultra vires of Section 168-A of the GST Act 2017 and
consequently to set aside the order dated 31 -O8-2024 .
IANO: 1 OF2024

petition under section 151 CPC praying that in the Circumstances

stated in the affidavit filed in support of the petition, the H-lgh Court may be

pleased to grant stay of the disputed tax, interest and penalty pursuant tO the
impugned order passed in D!it No. DIN3731082471148 in ARN

AD3705240052957 dated 31-08-2024. pending dllsPOSal Of WP No. 28142 of
2024, on the file of the High Court.
62

The petition coming on for h`earing, upon perusing the petitI-On and

affidavit and the order of the High Court order dated 30.01.2025 & 24.04.2025
made herein and upon hearing the arguments of sri M.V.J.K.Kumar, Advocate
for the Petitioner and of GP for CommercI'al Tax for Respondents 1 and 2,`
Deputy Solicitor General of India for Respondent No.3;

WP NO: 28944 OF 2024:
I''*\

Between :
M/s. Abhiram Marketing Services Ltd, Rep by its Authorised Signatory, D.
No.8-110, Unguturu Village, Unguturu Mandal, West Godavari District, Andhra

Pradesh -534 411

Pet:itioner
-.AND

1. Assistant Commissioner, (ST) '\Eluru -1 Circle, EIuru, Andhra Praclesh

2. State of Andhra Pradesh, (Represented by I-tS Secretary, Revenue
Department) Secretariat, V6Iagapudi, Amaravathi District Andhra
Pradesh-522238.
3. UnI-On 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, Ministry of Finance, New Delhi.

Respondents
Petition under Article 226 of the Constitution of India praying that I-n the

circumstances stated in the affidavit-filed therewith, the HI'gh Court may be

pleased to issue a Writ of Mandamu§ or any other appropriate wrI't 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 ancl
Services Tax Act, 2017 and G.O.MstNo.2 Revenue (Commercial Taxes) dated
03.01.2024 issued by the 2nd Respondent under Section 168-A of the
Telangana Goods anc! Services T'ax Act, 2017 extending the limitation for
concluding the adjudication of show cause notice issued under section 73 for
63

the tax period April, 2019 to March, 2o20 till 31.08.2O24 as ultra-v|lres Section
®7
(

168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vireS
section 168-A of the Telangana Goods and Services Tax Act 2017 also
manifestly arbitrary and violative Afti``cle 14 of the Constitution and

B. Set-aside impugned Order 07.08.2024 and proceedings in Form GST
DRC-07 vide Ref No. ZD3708240106J425E dated 07.08.2024 -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 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 o7.08.2024 and proceedings in Form GST DRC-07 vide Ref No.
zD370824006425E dated 07.08.2024 issued by the lst Respondent for the
tax period April, 2019 to March, 2020, pending disposal of WP No. 28944 of
2024, on the file of the High Court. I

The petition coming on for hearing, l]pon perusing the Petition and the

affidavit filed in support thereof an'd the order of the High Court order dated
30.01.2025 & 24.04.2025 made herein and upon hearing the arguments Of Sri

y SREENIVASA REDDY Advocat,I;- for the Petitioner and of GP FOR
COMMERCIAL TAX for Respondents 1 and 2, Deputy Solicitor General of
India for Respondent No.3, MS. S'ANTHI CHANDRA, Standing Counsel for

Respondent 4;
WPTITION NO|. 29073 OF 2024:

Betwee n :
M/s. I Munimohan Reddy and CO, Bairagi Patteda, Tirupati, Chittoor District,

Andhra Pradesh. Rep. by Sri, I. Munimohan Reddy, S/o. I Chengalaraya
Reddy Aged about 64years.
Petitioner
I:AND
64

1. The Deputy Assistant Commissioner (sT)-Ill, Tirupa{i-II Circle, Tirupati,

Chittor District, Andhra Pradesh.
2. State ofAndhra`Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amarava{hi, Guntur District, Andhra Pradesh.
3. Union of India, Represented by its secretary, Ministry of Finance, 4th

FIoor, A-Wing, ShastriBhawah, New Delhi -110001.

4. The Andhra Pradesh Medical ,Services and Infrastructure Development
Corporation, Plot No. 09, Survey No. 49, IT Park, Mangalagiri, Guntur -
522503-

Respondent
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 partI'Cularly in the
nature of Writ of MANDAMUS i) decllaring the action of the lst Respondent in

Passing the adjudication order-'i-n: DIN No. DIN3731082439562 in ARN
AD3704230144758 dated 31-08-2024 levying the higher rate of tax treating
the 4th Respondent as not being a:Government or Government entity I-i) the
adjudication order being also barred by II'mita{iOn and not specifying the
reasons for the extending limitation under section 73 iii) as is illegal, arbitrary,

contrary, improper, without authority of law and jurisdiction and contrary to
section 73 of the GST Act 2017 ahd also the Government Notification No.
9/2O23-Central Tax dated 31-03-2023 being ultravires Section 168-A of the
GST Act and not in consonance with the G.O.Ms. No. 58 dated 08-05-2018
and Notification No. ll/2017-Central Tax (Rate) dated 28-06-2017 and
NotifI-CatiOn No.12/2017-CentarI Tax (Rate) dated 28-06-2017 and violative

principles of natural justice and vi`olative of articles 14,19(1)(g), 21, 265 and
300-A of the ConstI'tutiOn Of India iv ) to direct the 4th Respondent to pay the
difference of tax (18percent - 12percent) penalty and I-ntereSt if the 4th
Respondent is declared as not Government or Government entity and
consequently to set aside the order dated 31-08-2024 .
65

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 grant stay of the disputed tax, interest and penalty pursuant to the
impugned order passed by the lst Respondent in DIN No.

DIN3731082439562 in ARN AD3704230144758 dated 31-08-2024, pending
disposal of wp No.29073 of 2024, on the file of the H-lgh 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
30.01.2025 & 24.04.2025 made herein and upon hearing the arguments Of Sri
M.V.J.K.Kumar, Advocate for the Petitioner and of GP for Commercial Tax for
Respondents 1 and 2, Deputy Solicitor General of India for Respondent No.3;
WP NO: 29139 OF 2024:
Between :
M/s. Polisetty Somasundaram, Polise{ty Somasundaram, Rep by its
Authorised Signatory, #8-24-31, Ground, Mangalagiri Road, Guntur, Andhra
Prade`sh -522 001
Petitioner
AND

1. Deputy Commissioner, (ST), State Special Circle-1, O/o Chief
commissioner (sT), Kunchanapalli, Guntur -522 501.
2. State of Andhra Pradesh, I(Represented by its Secretary, Revenue
Department) Secretariat, ivelagapudi, Amaravathi District Andhra
pradesh- 522238
3. Union of India, (rep. by its §|ecretary (Revenue)), North BIock, New

Delhi

4. Central Board of Indirect Tax;s 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
66

may be pleased to issue a writ of Mandamus or any other appropriate wrI't Or
order or direction-
iT,-

(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, 2017 and G.O.Ms.No.2 Revenue (Commercial Taxes) dated
??i;:-

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 Aprl-I, 2019 to March, 2020 till 31.08.2024 as ultra-vires SectI'On

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 arbl'trary and violative Artl-c!e 14 of the ConstI'tutiOn; and

(b) set-aside l'mpugned order 30.08.2024and proceedings in Form GST DRC-
07 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.
lANO: 1 OF2024

Petition under Section 151 CPC I-S fI-led 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 proceedI-ngS PurSuant tO the impugned
Order 30.08.2024 and proceedings in Form GST DRC-07, vide Ref No.
ZD370824026974X dated 30.08.2024:issued by the let Respondent for the tax

period April, 2019 to March, 2020.
The petition coming on for hearing, upon perusing the petition and the
affl-davit filed in support thereof and the order of the High Court order dated
12.12.2024, 02.01.2025, 09.01.2025 & 24.04.2025 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;
67

WP NO: 30394 OF 2024:
Between :
VRV As'la Pacific. Private:`'`Limited, Represented by its Director,

Mr.Th'lrumurugan Duraisamy 220, Pelto Way, Sricity DTZ, Chittor,
Andhra Pradesh-517646
Petitioner/s

A-ND

1. Union of India Ministry of Finance, Rep by its Secretary, New Delhi -

110001
-2. Joint Commissioner of Central Tax, GST Commissionerate, Tirupati,

9/86-A, Amaravathi Nagar, West Chruch Compound, Tirupati-517502
Res pondent/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 CERTIORARI or any other writ, order or direction
in the nature of a WRIT OF CERT[ORARl, calling for the records Of the
Respondents and quash the Impugned Order passed under section 73 of the
Andhra Pradesh Goods and Service Tax Act, 2017/ Central Goods and
service Tax Act, 2017 in GSTIN 37AACCV7045FIZ9 having Document
Identification Number (lDIN') -20240855YLOOOO7277Cl in Order in Original

Number- 22/2024-25 CGST dated '14.08.2024 along with Summary of the
order in Form GST DRC-07 dated 20.08.2024 having Reference No.
zD3708240147844 for `the FY 2019-20 passed by the Second Respondent
along with Notifications issued pursuant to section 168A of the CGST Act,
2017 in Notification No.09 of 2023-central Tax dated 31.03.2023 and in

Notification No.56 of 2023-Central -Tax dated 28.12.2023 by the First

Respondent.
IANO: 1 OF2024

petition lmder section 15fi 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 all further proceedings arising Out Of the
68

Impugned Order passed under section 73 of the Andhra Pradesh Goods and
Service Tax Act, 2017/ Central Goods and Service Tax Act, 2017 in GSTIN
37AACCV7045FIZ9 having Document ldentI'fl-CatiOn Number (lDIN)-

20240855YLOOOO7277Cl in Order in Original Number- 22/2024-25 CGST

dated 14.08.2024 along with Summary of the order in Form GST DRC-07
dated 20.08.2024 having Reference No. ZD370824O147844 for the FY 2019-
20 passed by the Respondent, pending disposal of WP No. 30394 of 2024,
on the file of the High Court.

The petition coming on for hearing, upon perusing the petition and the
affidavit fI-led in Support thereof and the Order Of the High Court order dated

20.02.2025 & 24.04.2025 made herein and upon hearing the arguments of sri
Singamsetty.V,M.Sankar, Advocate for the PetitI'Oner, Sri Pasala Ponnarao,
Deputy Solicitor General of India for Respondent No.1, Smt. Santhi Chandra,
Standing Counsel for the Respondent No.2;

WP NO: 30738 OF 2024:
Between :
M/s. Sri Sai Balaji Associates, Rep. by its Authorised Signatory, #1/1829,
Tirumala Towers, Gandhi Nagar, YSR District, Kadapa, Andhra Pradesh -516
001.

Petitioner
AND
1. Assistant Commissioner (ST),'Kadapa -1 Circle, Kadapa.
2. State of Andhra Pradesh, (R'epresented 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 B-'ranch Manager, Shankarapuram, chinna
Chowk, opp. Blind School, Cucidapah -516 002.
69

5. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of lnd-la, M'lniStry 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 consequ6ntial rectification order vide
Ref.No.ZD370924014005M, dated -21.09.2024 for the year 2017-18,

Ref.No.ZD3709240095661. dated 1'7.o9.2024 and rectification 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
and violative of Articles 14,19(1)(g) ahd 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 tifee pet'ltioner.

(b) AIternatively, declare Notification 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, 20'17 and G.O.Ms.No.2 dated 03.01.2024
issued by the 2nd Respondent urn-cier Section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017,extending the limitation for COnCluding the
adjudicat'lon under section 73 for the tax period upto 2019-20 as ultra-vires
section 168-A of the Central Gooclt§ and Services.Tax Act, 2017 anci also

manifestly arbitrary and violative Article 14 of the Constitution.
70

lA NO: 2 OF2024

Petition under section 151 CPC is filed praying that l'n the
circumstances stated in the affidavit fI'Ied in support of the petition, the High

Court may be pleased to suspend the operation of the Notice I-n Form GST
DRC-13 dated 13.12.2024 issued by the lst Respondent 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.
IANO: 1 OF2024

Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the HI-gh Court may be

pleased {o 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..dI'SPOSal of the Writ PetitI-On 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 o2.01.2025, 09.01.2025 & 24.04.2025 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 th6 -Respondent No.2; Sri Pasala Ponna Rao,
Deputy Solicitor General of India for the Respondent No.3;
WP NO: 31133 OF 2024:
Between :
M/s.Shaketh Enterprises, rep. by l'ts proprietor, Mr. M. Sudheer Krishna,
#5-128/1/14, Plot No.204, C-2 Zone, Prajahita Towers, SuJ-atha Nagar,
Pendurthi-530 051 Visakhapatham, Andhra Pradesh.

Petitioner
AND
1. Assistant Commissl'oner (Central Tax), Visakhapatnam Central GST
Division, Visakhapatnam CGSl-Commissionerate.
71

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 FIoor, Jeevan Deep Building, Sansad Marg, New Delhi-
110001.
-.. r' <'

4, Central Board of Indirect Tax-es 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 praying that in the

circumstances stated in the affidavii't filed therewith, the High Court may be

pleased to issue a writ of Mandamu`s 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 S~ection 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 Goads 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 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,ct20 as being illegal, arbitrary, time barred.

IANO: 1 OF2024

petition under section 15t,`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 grantt stay of all further Proceedings PurSuant

to the impugned order dated o2.08,?_024 for the tax period 2019-20 issued by
.-. ¢'-

1st Respondent, Pending disposal of WP 31133 of 2024, on the fI'le Of the High

Court-

The petition coming on for hearing, upon perusing the pe{I'tiOn and the
affidavit filed in support thereof anal the order of the High Court order dated
02.01.2025, 09.01.2025 & 24.04.2025 made herein and upon hearing the

arguments of Sri KarthI-k Ramana Puttamreddy, Advocate for the petitioner,
Sri P.S.P.Suresh Kumar, Standing 6`ounsel for the Respondent Nos.1&4, GP
for CommercI'aI Tax for the Respondent No.2, Sri Pasala Ponnarao, Deputy
Solicitor General of lndl'a for Respomdent No.3;

WP NO: 453 OF 2025:
Between :
M/s VRK EnterprI'SeS, Represented by Shri. Ram Kumar Vathumilli, D. No. 49-

54-15/50, Flat No. 205, PVG Towers, Radha Krishna Nagar,
Seethammadhara, visakhapatnam, 'Andhra pradesh -530 013.

.uPetitioner
rAND

1. The Superintendent of Central Tax, Akkayyapalem CGST Range,
Vl-sakhapatnam North CGST Division, D. No.10-50-22,1st FIoor, Lane

Opp. HSBC Main Gate, SI'riPuram, Visakhapatnam, Andhra Pradesh -
530 003.
2l Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North Block, New Delhi
3. The State ofAndhra Pradesh, Represented by its PrincI-Pal Secretary
Revenue Department, A.P. Secretariat, Velegapudi.

...Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affI'daVI't filed therewith, the High Court may be

pleased
A. may be pleased to issue a writ of Mandamus or any other writ,
direction or order holding that Notifl-ca{ion No.13/2022 -Central Tax dated

05.07.2022, which was issued for extending the period of limitation for
73

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.
B. The Honble Court may be~pleased to issue a writ Of mandamuS Or

any other writ, direction or order holding that the proceedings Of the lst
espondent in order-ln-original NcL ` 01/2024-25/Superintendent/AKP dated
o8.04.2024 under Section 74 of the.COST Act, 2017 are without jurisdiction,
arbitrary and unreasonable since the turnover itself is disclosed in the GSTR-1
statements and hence there is no suppression and therefore the proceedings
should have been initiated under See,lion 73 of the CGST Act, 2017.
c. consequently, issue a writ`.of mandamus or any other writ, direction
or order holding that the proce6dihgs of the lst Respondent in Order-ln-
Original No.01/2024-25/Superintend6nt/AKP dated 08.04.2024 under Section
74 of the CGST Act, 2017 are barred by limitation, without jurisdiction,

unconstitutionaI, unreasonable and contrary to the provisions of the CGST
Actl 2017.

D. The HonJble Court may b'e 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 S6'Ction 16(2)(c) of the APGST Act, 2017 as
arbitrary, wit'hout jurisdiction, unconstitutional, against the principles of natural

justice and as ultra-v'lres to the' 'provis-Ions of Article 14, 300A and Article
19(1)(g) of the Constitution of India I J

E. The Honble Court may be^pleased to issue a writ of Mandamus or
any other writ, direction or order holding that the Petitioner is eligible for the

waiver of interest and penalty under 'Section 128A of the COST Act, 2017 as
the Petitioner has already discharged the tax liability;
]A NO: 1 OF 2025: '`,,.

Petition under Section 15-1 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 may*be pleased stay the operation Of the

proceedings of the lst Respondent in Order-ln-Original No. 01/2024-
74

25/Superintendent/AKP dated 08.04.2024, in the interest of justice, pending
disposal of WP No.453 of 2025, on the fI'le Of the High Court.

The petition coming on for h?aring, upon perusing the petition and the
affidavit filed in support thereof and the order of the Hl'gh Court order dated
09.01.2025 & 24.04.2025 made herein and upon hearing the arguments of sri
Anil Kumar Bezawada, Advocate for the petitioner and Ms.Santhi Chandra,
Standing Counsel for the Respondent No.1 and Deputy Solicitor General for
the Respondent No.2 and GP for Commercial Tax for the Respondent No.3;
WP NO: 601 OF 2025:
Between:
M/s. Higon lnfra, 47-3-32/6, TF-1, Yellankisriniketan, 5th Lane, Dwarakanagar,
Vl'sakhapatnam -530016 Rep. by its Managing Partner Sri. Dasari Govinda
Rao, S/o. D. Binneswara Rao Aged about 60 years Andhra Pradesh.

Petitioner
-.AND

1. The Principal Commissioner of Central Tax, Visakhapatnam GST
Commissionerate, GST Bhavan, Port Area, Visakhapatnam, Andhra
Pradesh.
2. The Assistant Commissioner of central Tax, Vl-sakhapatnam North
CGST Division, Visakhapatnam, Andhra Pradesh.
3. The Superintendent of central Tax, Dwarakanagar CGST Range,
Visakhapatnam North CGST Dl-vision, Visakhapatnam, Andhra
Pradesh.
4. State ofAndhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
5. Union of India, Represented by its secretary, Ministry of Finance, 4th
FIoor, A-Wing, ShastriBhawcin,-New Delhi -110001.

Respondents
Petition under Article 226 of the Constitution of India prayI'ng that in the

circumstances stated in the affidavit filed therewith, the High Court may be

Pleased tO issue an appropriate Writ, Order Or direction Particularly in the
75

nature of writ of MANDAMUS i) de;Iaring the action Of the Respondents more

particularly 2nd Respondent in pass'lng the adjudiCating Order dated 22-12-
2023 DIN No. Nil, in C.No. V/15/018/2023-Adjn Order in Original No.

o12/2023-24/AC/NORTH/DSRB followed by Summary orders in Form GST
DRC-07 dated 30-12-2023 for th6lasSessment year 2017-18, 2018-19 and
DRC-07 dated 31-12-2023 for the period 2018-19 and 2019-20 as illegal,
-I.

arbitrary, unjust, improper, v'lolative of sect'lons 74 and 122 of the GST Act
2017 and also not bearing the DIN number, the summary Of the Orders for
2017-18 and 2018-19 passed double time and ViOlatiVe Of articles 14,19(1 )(g),

21 and 265 of the Constitution of India , ii) barred by lim-ltatiOn for th;

assessment period 2017-18 and 2018-19 as Notification No. 9/2023-Central
Tax dated 31-03-2023 being ultravires section 168-A of the Act, iii) the order
does not fit in the ambit of section 74 Explanation -Il and it has to be treated
under section 73 only and iv) the order being a composite Order Passed for the
v,I

assessment period 2017-18, 2018-19 and 2019-20 without passing a separate
orders and v) consequently to set as'ide the same .
lANO: 1 OF2025

petition under section 151 CPC praying that in the circumstances
stated in the affidavit filed in suppdcr{ of the pet-ltion, the High Court may be

pleased may be pleased to grant stay of collection Of disputed tax PurSuant tO
the impugned order of 2nd Respondent dated 22-12-2023 DIN No. Nil, in

c.No. V/15/018/2023-Adjn Order in Original No. 012/2023-

24/AC/NORTH/DSRB' followed by Summary orders 'ln Form GST DRC-07
dated 30-12-2023 for the assessment year 2017-18, 2018-19 and DRC-07
dated 31-12-2023 for the period 20-18-19 and 2019-20, pending disposal of

WP No. 601 of 2025, 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
30.01.2025 & 24.04.2025 made herein and upon hearing the arguments Of Sri
M.V.J.K.Kumar, Advocate for the '`Petitioner and of Ms. Santhi Chandra,
76

Standing Counsel for Respondents 1 to 3, GP for Commercial Tax for
Respondent 4, Deputy Solicitor General of India for Respondent No.5;
WP NO: 1473 OF 2025:
Between :
M/s. Mumbai Waste Management LimI|ted, SY No 20/2P1/P2/P3, Rapur
MandaI, RaviguntapaIIi Village, Nellore, Andhra Pradesh-524408,
Represented by its Director!+ Mr. Somnath Sharnappa Malgar, S/o.
Somnath Malghar, Aged about 46 years, R/o. Radhe Krishna, Plot No.6,
FIat No. B, Sector-17, Roadpali, Navi Mumbai, Maharashtra-410218

Petitioner
-. AND

1. The Assl'stant Commissioner'of central Tax, NeIIore CGST DI-Vision, D

No.24-7-205/2, Plot No. 121, 12th Road, Magunta Layout, Nellore

Andhra Pradesh -524 003
2. Union of India, Through the Secretary, Department of Revenue, Ministry
of Finance, North Block, New-Delhl--110 001.

3. State of Andhra Pradesh, FRepresented by its principal Secretary,
Revenue Department Commercial Tax, A P SecretarI-a{ Velegapudi -
522 503
4. Central Board of Indirect Taxes and Customs, GST Policy Wing, New
Delhi -110 001 rep by its Commissioner

5. The GST Council, 5th Floor; Tower lI, Jeevan Bharti Building, Janpath

Road, Connaught place, Ne-w Delhi -110 001 Represented by its
secretary

Respondents
PetI|tiOn under Article 226 of th'a 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 wn't, orderJ Or direction, more Particularly One in the

nature of a Writ of Mandamus declaring
a. That impugned order Ref. Nor ZD370824027542B dated 30.08.2024

Passed by the Respondent No.1 under the provI-SiOnS Of CGST/APGST Act,
77

2017 as being void, arbitrary, illegal, Without jurisdiction, Without authority Of

law apart from being violative of Articles 14, 19(1)(g) and 265 of the

constitution of India, and to consequently set aside the same and/or pass
such further or other order(s) as thi; .HonJble Court may deem fit and proper in
the circumstances of the case.
b, That the Notification No. 09/2023-C.T dated 31,03.2023 and Notification

No. 56/2023-CT dated~28.12.2023` issued by Respondent No. 2 through

Respondent No. 4 and corresponding GO Ms. No. 221 dated 17.05.2023 and
o2 dated 03.01.2024 |lssued by R;spondent No. 3 which extended the time
limit for passing the orders, are without authority Of law and ultra vires to the

section 73(10) of the GST Act 2017'and Section 168Aof GST Act, 2017 and
violative of articles 14,19(1 )(g) 21 and 265 of the Constitution of lnd-la.

IANO: 1 OF2025

petition under section 15.,.1 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 Operation of impugned Order Ref. No.
ZD370824027542B dated 30.08.202.4 passed by Respondent No. 1.
The petition coming on for heari.ng, upon perusing the Petition and the
affidavit filed in support thereof and`the order of the High Court order dated
23.01.2O25 & 24.04.2025 made herein and upon hearing the arguments Of Sri

pasupuleti venkata prasad, Advocate for the Petitioner, GP for Commercial
Tax for the Respondent No.3; Sri Pasala Ponna Rao, Deputy Solicitor General
of India for the Respondent No.2; Sfi ShanthI' Chandra, Standing Counsel for
the RespondentNos.1,4&5; -3

WP NO: 4157 OF 2025:
Between:
M/s. SVK Motors, rep. by its` Proprietor, Mrs. Madarapu Veeralakshmi,

#88-1-26/1, Opp. RTC Co!ohy, NH-5. Road, Rajamahendravaram-533
101, East Godavari District.
I Petitioner

AND
78

1. Superintendent of central Tax,-Danavaipeta Range.
2. Union of India, rep. by its secretary. Ministry of Finance, Jeevan Deep

Building, 3rd Floor, Sansad Marg, New Delhi-110 001.

3. Central Board of Indirect Taxes and customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its

Commissioner (GST).
4. State ofAndhra Pradesh, rep._by its princl-pal Secretary to Govemment
Revenue (CT) Department, secretarI'a{, Velagapudi,Amaravati,Guntur
District.

5. Assistant Commissioner, central tax, CGST Division,
Rajamahendravaram.
6. The Branch Manager, yes Bank, #75-6-25, Prakash Nagar,
Rajamahendravaram East Godavari, Andhra Pradesh-533103.

Respondents .
PetitI-On under Article 226 of,the ConstitutI'On Of India praying that in the

circumstances stated I-n the affidavit filed therewith, the HI|gh Court may be

Pleased tO issue a Writ of Mandamus or any other appropriate wrI't Or Order Or
direction -

(a) declare NotificatI'On No.09/2023-Central Tax dated 31.3.2023 issued
by the 3rd Respondent under section 168-A of the Central Goods and
services Tax Act, 2017 and G.O.Ms.No.221 dated 17.05.2023 issued by the
4th 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 2017-18 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 and also manI-feStly'`arbitrary and violative Article 14 of the

Constitution; and

b) consequently, to set aside the impugned order of the lst Respondent
dated 29.12.2023 and the procdedI-ngS in Form GST DRC-07s vide

Ref.No.ZD370124000013B dated 1.1.2024 for the tax period July, 2017 to
79

March, 2018, Ref.No.ZD370124000012D dated 1.1.2024 for the tax period

April, 2018 to March, 2019, Ref.No.ZD37012400OO31 D dated 1.1.2024 for the

tax period April, 2019 to March, 202_0 and Ref.No.ZD 3701240000272 dated

1.1.2024 for the tax period April, 2019 to March, 2020 passed by the lst

Respondent for tax perI'Od April, 2017 to March, 2021 as being illegal,

arbitrary, barred by time to the extent of tax period 2017-18, vitiated by

procedural irregularity in clubbing the adjudication for two different years in
one adjudication order and without j'urisdiction for applying the conditions jn

section 16(2)(aa) of the GST Act for a period prior to I-ts enforcement on
1.1.2022;

lANO: 2OF2025
Petition under Section 151-CPC is filed praying that in the

circumstances stated in the gro'un4dS filed in Support Of the Petition, the

High Court may be pleased to grant stay of all further proceedings pursuant
to the impugned order of the lst Respondent dated 29.12.2023, pending
disposal of WP No. 4157 of 2025, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof anc!.Lthe Order Of the High Court order dated

20.01.2025 & 24.04.2025 made herein and upon hearing the arguments of Sri
Karthik Ramana Puttamreddy, Advocate for the Petitioner, Smt. Santhi
Chandra, Standing Counsel for the Respondent Nos.1,3 & 5, Sri Pasala
Ponna Rao, Deputy Solicitor General of India for Respondent No.2, GP for
commercial Tax for the Responden't `Nd.4;
WP NO: 4662 OF 2025:
Between :
M/s.`SVK Motors, rep. by its Proprietor, Mrs. Madarapu Veeralakshmi,
# 88-1-26/1, Opp. RTC C616ny, NH-5 Road, Rajamahendravaram-
533101, East Godavar-I District.

Petitioner
AND

1. Superintendent of Central Tax, Danavaipeta Range.
80

2. Union of India, rep. by its sea.retary, Ministry of Finance, Jeevan Deep
Building, 3rdFloor, Sansad Marg, NewDelhi-110001. I

3. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its
•\..

Commissioner (GST).
'T::

4. State of Andhra Pradesh, rep. by its principal Secretary to Government,
Revenue (CT) Department, Secretariat, Velagapudi, Amaravati, Guntur
District.

5. Assistant CommissionerL Central tax, CGST Division,

Rajamahendravaram.
6. The Branch Manager, Yes Bank # 75-6-25, Prakash Nagar,
Rajamahendravaram, East G6davari, Andhra Pradesh-533103.

Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affida,Tit filed therewith, the High Court may be

pleased to issue a writ of Mandamus or any other appropriate writ or order or
direction - (a) to declare Notification NoI56/2023- Central Tax datec!
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.02 dated 03.01.2024
issued by the 4th Respondent under section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017 extending the limitation for concludI-ng the
adjudication of show cause notice iS-sued under sectI'On 73 for the tax period
2018-19 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 and also manifestly arbitrary and violative ArtI-Cle 14 of
the Constitution and (b) consequently! to set aside the impugned order of the
lst Respondent dated 26.04.2024 passed by the lst Respondent for tax

Periods 2018-19 and 2019-20 as being illegal, arbitrary, barred by time to the
extent of tax period 2018-19, vitiated by procedural irregularity in clubbing the

adjudication for two different years in one adjudI'CatiOn Order and without

jurisdiction
81

IANO: 2OF2025

petition under section 151.I 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 of the 1 Respondent dated 26 04 2024, pending disposal of
. ..i

WP No.4662 of 2025, on the file of,.the High Court.
I L,-wi

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and.1he order of the High Court order dated
06.03.2025 & 24.04.2025 made herein and upon hearing the arguments of Sri
KARTHIK RAMANA PUTTAMREDDY Advocate for the Petitioner, GP FOR
COMMERCIAL TAX for the Respondent No. 4;
WP NO: 5296 OF 2025= ,L'j'``

Between:
RBPL-RITPL JV, House No. 694'i2, Opp CTRl, Hanuman Temple Street,
Road No. 4, Bhaskar Nagar, Rajahmundry, East Godavari District, Andhra
pradesh. Rep. by its Director Srii+Flajesh MannalaI Katariya, S/o. Mannalal

Prithwiraj Katariya, aged about 54 Ye+tars.
\' ...Petitioner
'AND

1. The Assistant Commissioner (ST), Aryapuram Circle,
Rajamahendravaram Divisiorf,;Rajamahendravaram, Andhra Pradesh.
2. The Joint Commissioner |ST), Rajamahendravaram Division,
Rajamahendravaram, Andhra Pradesh.
3. The Union of India, Rep. by its principal secretary, Ministry of Finance,

NEW DELHI-110001.

4. State ofAndhra Pradesh, Rep:-by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Aniaravathi, Guntur District, Andhra Pradesh.
5. The Deputy Assistant Commissioner of ST, Aryapuram Circle,
Rajamahendravaram Division, Rajamahendravaram, Andhra Pradesh.
...Respondents
82

Petition under Article 226 of the Constitution of India praying that in the
cI'rCumStanCeS Stated in the affidavit fI-led therewith, the High Court may be

pleased to issue an appropriate{'l:writ, order or direction partI-Cularly I-n the
nature of writ of MANDAMUS d6dla'fing the adjudication order passed by the
Respondent I'.e. the Assistant d.ommissioner (sT), Aryapuram circle,
Rajamahendravaramz Division dated I 10-06-2024 for the assessment period
2019-20 to 2022-23 upto September 2022 without bearing the DIN number or
unique identification number and without considering the applI'Cability Of

section 16(4) duly considered lan the-Gazette publI'Shed by the Union of India in

Gazette No.15/2024 by Finance Act No. 2/2024 which is confirmed by the
Honble High Courts including this rionble court in w.pl No.10263/2020 and
is barred by limitation under section 73 of the GST Act 2017 as NotI-fiCatI'On

No. 9/2023 and 56/2023 being contra'ry, ultravires sectI-On 168A of GST Act,
as illegal, arbitrary, unjust, unfair, 'irrationaI, without authority of law and
;Ft.

jurisdiction, contrary to the principles`a-of natural justice and the settled position
of law and contrary to the provisions 'c;f GST Act and Rules, and is violatI-Ve Of
articles 14, 19(1)(g), 21 , 265 and 300-A of ConstitutI-On Of India and

consequently to set aside the same:-
IANO: 1 OF 2025

Petition under section 151' of CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the HI'gh
Court may be pleased to grant stay of disputed tax, penalty and interest,

pending disposal of wp No. 5296 0f-'2025, on the file of the HI-gh Court.
The petition coming on for he`aring, upon perusing the petition and the
'i

affI'daVI't filed in support thereof and' the order of the High Court order dated
06.03.2025 & 24.04.2O25 made herein and upon hearing the arguments of srI-
M.V.J.K.Kumar, Advocate for the petitioner, and of GP for Commercial Tax
Department, for the Respondent Mos.1, 2, 4 & 5, and of SrI® Pasala Ponna

Rao, Deputy Solicitor General, for the Respondent No.3,-
83

WP NO: 5752 OF 2025:
Between :
M/s. Samhung Industries, Sy.No.1`Od-1C, Erramanchi Village, Penukonda,

Ananthapur District, Andhra Pradesh-51511O, Rep. by its Proprietor

Mr.Naveen K
Petitioner
AND

1. The Assistant Commissioner of Central Tax, Anantapur GST Division,
GST Bhavan, Beside Montessori School Sangamesh Nagar, Anantapur
District, State of Andhra Pradesh.
2. The Union of lndia] Rep. by its Secretary, Ministry of Finance, North

BIock, NewDelhi-110001.

3. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
central secretariat, New Delhi I-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-in-Original,
dated 13.08.2024, levying tax under Section 73 of the CGST / SGST Act,
2017, Interest and Penalty under the` CGST/SGST Act, 2017 for the tax period
2019-20, without Signature of the lst Respondent in the Order-in-Origin,aI, as
arbitrary, contrary to the provisions of the CGST/SGST Act 2017, patently
barred by limitation without jurisdiction as contemplated under Section 73(10)

of the 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 IGST/CGST/SGST Act 2017,
without jurisdiction, bias, frivolous, and in violation of Principles of Natural

Justice and contrary to Article 14 of the Constitution of India;
84

(2) The Notification` No.09/2023, dated 31.03.2023 and NotificatI'On
No.56/2023-Central Tax, dated 28.12.2023 issued by the CBIC, as ultra vl'res
to section 168A of the CGST/SGST Act, 2017 and set aside the order-in-
Original, dated 13.08.2024, passed by the lSt Respondent as null and void,
t`. *

IANO:1 OF 2025

Petition under section 151 `CPC praying that in the circumstances
stated in the'affI'daVit filed in suppdr{`of the petitI'On, the High Court may be

pleased to suspend the operatioh of the order-in-origI'naI, dated 13.08.2024,
passed by the lst Respondent, for the tax period 2019-20, under CGST/SGST
Act, 2017, Pending disposal of wp No.5752 of 2025, on the file of the High
Court.

The petition coming on for hearing, upon perusing the petition and the
affidavit fl'Ied in support thereof and `the order of the High Court order dated
27.03.2025 & 24.04.2025 made herein and upon hearing the arguments of sri
Ancha Panduranga Rao, Advocate for the Pe{i{ioner,I
WP NO-. 8159 OF 2025:
Between :
Sri Surya Enterprises, Represented by Sowjanya Molleti FIat No. 404, Floor
No. 4, Subba Rao Residency, Tenneti Nagar, Murali Nagar, Visakhapatnam,
Andhra Pradesh -530 007.

...Petitioner
-.t'AND

1. The Assistant Commissionerof central Tax, Visakhapatnam Central
GST Division, VI'SakhaPatnam`CGST Commissionerate, D. No. 45-57-

21,2nd FIoor, Sriya Complex, NH-5, Near Narasimha Nagar Rythu
Bazar, VI'SakhaPatnam - 530 024.
2. Union of India, Department of Revenue, Represented by its secretary

(Revenue) North BIock, New Delhi
3. The State ofAndhra Pradesh, Represented by its principal Secretary,
Revenue Department, A.P. Secretariat, Velegapudi.

...Respondents
85

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 writ, direction or order
holding that Notification No.13/2022 _T Central Tax dated 05.07.2022, which

was issued for extending the .period of limitation for conducting the

adjudication proceedings for the FYf 2017-18, is without the authority of law

and ultra-vires to Section 168A of the GST 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 the proceedings of the lst Respondent in Order-In-Original
No. 57/2024-25/ASK/GST dated 29.01.2025 under Section 74 of the CGST
Act, 2017 are without jurisdiction, arbitrary and unreasonable since the entire
turnover is disclosed in the GST r6'turns and hence there is no suppression
and accordingly the proceedings should have been initiated under Section 73
of the CGST Act, 2017 C. Consequently, issue a writ of mandamus or any
other writ, direction or order holding that the proceedings of the lst
Respondent in Order-In-Original N6'!.`I 57/2024-25/ASK/GST dated 29.01.2025

under Section 74 of the CGST Act, 2017 are barred by limitation, without

jurisdiction, unconstitutional, unreasonable and contrary to the provisions of
the CGST Act, 2017 D. The Hon'bl'6` court may be pleased to issue a writ of
mandamus or any other writ, direction or order holding that the para No. 8 of
the CBIC Circular No. 80/54/2018-G'ST dated 31.12.2018 classifying the wood

logs used for pulping under HSN 4403 and applying the GST@18yo is without
authority of law, ultra-vires to Section 168 of the COST Act, 2017 and is
therefore required to be set aside'-I-E: The Hon'ble Court may be pleased to
issue a writ of mandamus or any oth'er wrI't, direction Or Order holding that the

subject wood waste is classifiable u'nder HSN 4401 and attracts GST @5yo;
lANO: 1 OF2025:

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavi`t fj[ed in support of the writ petition, the
High Court may be pleased stay thle operation of the proceedings of the let
Respondent in Order-ln-Original Nd'. 57/2024-25/ASK/GST dated 29.01.2025
86

under Section 74 of the COST Act, 2017, I'n the interest Of juStiCe pleased stay
the operation of the proceedings of the lst Respondent in order-ln-origI'naI
No. 57/2024-25/ASK/GST dated 29.01.2025 under Section 74 of the COST
Act, 2017, in the interest of justice, pending disposal of WP No.8159 of 2025,
On the file of the HI-gh Court.

The petitI'On COml'ng On for hearing, upon perusing the Petition and the

affI'daVit filed in support thereof and the order of the High Court order dated
03.04.2025 & 24|04.2025 made herein and upon hearing the arguments of srl'
AniI Kumar Bezawada, Advocate for the petitioner and Ms.San{hi Chandra,
Standing Counsel for CBIC for Respondent No.1 and GP for Commercial Tax
for the Respondent No.3;
WP NO: 8512 OF 2025:
Between.-
M/s.Sree Sirisai Traders Private Limited, H.No.16-32-33, Thutammavari
Street, Kakinada-533 001. East Godavari DistrI'Ct. State ofAndhra Pradesh.
Head Office a{ Plot No.43, Ground FI-oor, Backside ofAnand Theatre, Paigha
Colony, Begumpet, Hyderabad -50d 016. Rep. by I'tS Managing Director

Mr.Korimilli Rajkumar

...Petitioner
I AND

1. The Additional Commissioner 6f central Tax, GST Bhavan, Port Area,
Visakhapatnam - 530 035.
2. The Deputy Commissioner (ST), Special Circle, Kakinada.
3. The Union of India, Rep. by its Secretary, Ministry of Finance, North

Block, NewDelhi-110001.

4. The Central Board of lndirec{Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi -100 001.
5. The Branch Manager, HDFC Bank Limited, Jahanara Kareem Complex,

GRD FLR.No.6-3-144, Plot No.22, Hyderabad. Rangareddy DI-Strict.

...Respondents
87

Petition under Article 226 of the Constitution of India is filed pray'lng that

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue wirt of Mandainus or any other appropriate Writ or Order
or Direction declaring 1)the action of the lSt Respondent in passing the Order-
in-Original, dated 23.02.2024, Ie.vying tax under Section 74 of the COST /
SGST Act, 2017, Interest and Penalty under the COST / SGST Act, 2017 for
the tax period 2017-18 to 2O20i21_, instead of under Section 73 of the

CGST/SGST Act 2017 to overcome the Limitation, without Signature of the 1 st
Respondent in the Form GST DRC-07 and Form GST DRC-01, as arbitrary,
contrary to the provisions' of the CGST/SGST Act 2017, patently barred by
limitation, without jurisdiction as contemplated under Section 73(10) of the

CGST/SGST Act 2017, in consona'nce with Notification No.09/2023, dated
31.03.2023 and Notification No.56~/2023-Cebtrak Tax dated 28.12.2023, as

illegal, ultra vires to Section 168A of the lGST/CGST/SGST Act 2017, without

jurisdiction, bias, frivolous, and in violation of Principles of Natural Justice and
contrary to Article 14 of the C6nstitutl|on of India 2)The Notification

No.09/2023, dated 31.03.2023 and NotifI'CatiOn No.56/2023-Central Tax, dated

28.12.2023 issued by the CBIC,€ ;a ultra vires to section 168A of the
CGST/SGST Act, 2017 and set aside the Order-in-Original, dated 23.02.2024,

passed by the lSt Respondent as nuI'I and void
IANO: 1 OF2025:

Petition under Section 151', CPC is filed praying that in the

circumstances stated in the affida`vit filed in support of the writ petition, the
High Court may be pleased to suspend the operation of the-Order-in-Original,
dated 23.02.2024, passed by the f `Respondent, for the tax period 2017-18 to
2020-21, under the CGST/SGST Act, 2017, pending disposal of WP No.8512
of 2025, on the file of the High Court. -

IANO: 2OF2025:

Petition under Section-15'1- 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 direct the 2nd Respondent to revoke the
88

Garnishee NotI-Ce in Form GST DRC-13, dated 24.03.2025 issued by the 2nd

Respondent to the 5th Respondent, pendI-ng disposal Of WP No.8512 of 2025,

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
o3.O4.2025 & 24.04.2025 made herein and upon hearing the arguments of srI-

shaik Jeelani Basha, Advocate for- the petitioner and Ms.Santhi Chandra,
Standing Counsel for the Respondent Nos,1 to 4, the Court made the
following;

ORDER--
f£List for consI-deratiOn On 31-.07.2025.

Interim orders granted earlier shall contI-hue tO OPerate tI-II the next
date of hearing."

sD/- K.SRINIVASA RAJU

//TRUE COPY//

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 Ancha Panduranga Rao, Advocate [OPUC]
4. One CC to Sri Pasupuleti Venkata Prasad, Advocate [OPUC]
5. One CC to SRI. Y SREENIVASA REDDY Advocate [OPUC]
6. One CC to Sri.G.Narendra Chetty, Advocate [OPUC]
7. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]
8. One CC to Sri.Singam Srinivasa Rao, Advocate (OPUC)
9. One CC to Sri. D.S.Sivadarshan, Advocate [OPUC]

10. One CC to Ms. Santhi Chandra, Standing Counsel [OPUC]

ll. OneCCto SRI. SINGAMSETTYV.M. SANKAFaAdvocate

[OPUC]
89

12. One CC toSri.Bachina Hanumantha Rao (CENTRAL GOVI
COUNSEL) [OPUC]

13. One CC to Sri. SrI-niVaSa Rao Kudupudi, Advocate [OPUC]

14. One CC toSri Pasala-~Ponna Rao, Deputy Solicitor General of

India, [OPUC]

15. One CC to Sri. Ramalakshmana Reddy Sanepalli, Advocate

[OPUC] \.;,....;

16. One CC to Sri. Sathakarni.K, Advocate [OPUC]
17. One CC to SrI'.Dantu Srinivas, Advocate [OPUC]

18. One CC to Sri.Shaik Jeelani Basha, Advocate [OPUC]

19. One CC to M/s.K.Uma,lAdvoca{e [OPUC]

20. Two CCs to GP for Industries & Commerce, High Court ofAndhra
Pradesh. [OUT] ~..I

21. One CC to Sri. Lakshmiinarayana.V, Advocate [OPUC]

22. One CC to Sri.J.N.Venkata Suresh Kumar, Advocate [OPUC]
23. One CC to Sri Venna H'emanth Kumar, Standing Counsel [OPUC]
24. One CC to Sri R.Nagarjuna, Standing Counsel [OPUC]
25. One CC to Sri P.S.P.Suresh Kumar, Standing Counsel [OPUC]
26. One CCto Sri O.Uday Kumar, Standing Counsel [OPUC]
27. One CC to Sri. M.V.J.K.Kumar, Advocate [OPUC]

28. TwoSparecopies

_ `| -
90

HIGH COURT

DATED: 03/07/2025

LIST FOR CONSIDERATION ON 31.07.2025

ORDER

WRIT PETITION NO: 12580 OF 2024 along with WIP.Mos.6084, 6104, 8363] 12591,12593,12835,13524] 13824,13887] 14860,16831,16871] 16995,18241,18309,18387,18690,19177, 20645, 21353, 22694, 22708, 23282, 23322, 24171, 24694, 24697, 24729, 25402] 28142, 28944, 29073, 29139, 30394, 30738 & 31133 of 2024; and W.P.Nos.453, 601J 1473, 4157, 4662, 5296, 5752, 8159 & 8512 of 2025 INTERIM ORDER SHALL CONTINUE

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