Between vs The Deputy Commissioner Of Central Tax on 1 May, 2025

inkinccorporation@gmail.com

June 9, 2025

Andhra Pradesh High Court – Amravati

Between vs The Deputy Commissioner Of Central Tax on 1 May, 2025

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lN THE HIGH COURT of ANDHRA PRADESH AT AMARAV

(SPECIAL ORIGINAL JURISDICTION)
THURSDAY, THE FIRST DAY OF MAY,

TWO THOUSAND AND TWENTY F]VE
: PRESENT:

THE HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR
AND

HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

WRIT PETITION. NO: 24682 of 2023 along with W.P. Nos. 7084 of 2019;
5610, 5645 of 2020; 20270, 23675, 27215, 30234 of 2021; 31342, 33208,
35709 of 2022; 14767] 14775,14805,14847117755117756] 20186121031)

21639, 21714, 24883127374, 27548, 28351] 30788, 30790, 31527, 31859]
32194] 33500 of 2023; 2240, 314613478] 3482, 442519956, 9957,113361

11419,11537,11718,14029,14040,14426] 14430,16226118659, 223861

22459, 23638, 24211127421, 30139, 30877 of 2024

WRIT PETITION NO: 24682 of 2023
Between :
M/s. Sree Vamsi Oil Mill, PIot no. B1, Industrial Estate, Mydukur Road,

proddatur, Kadapa District -516360, Andhra Pradesh, Rep. by its Proprietor,
Y.V. Chenna Reddy.

AND

1. The Deputy Commissioner of Central Tax, CGST, Kadapa Division, Ill

Floor, LKR Towers, beside Rajiv Park, Rajiv Marg, Kadapa, YSR
Kadapa District, Andhra Pradesh .
2. The Assistant Commissioner of State Tax, Proddatur-I Circle, 24/586,
Rameswaram Road, Vasanthapeta, Proddatur-516164, YSR Kadapa
District, Andhra Pradesh.
3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi -ll OOO1.
-I-
-------i
__.=<- 2

4, The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Gun{ur District, Andhra Pradesh.
...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 declaring that Section 16(2)(c) of the GST Act,
2017, is ultra vires, violative of Article 14 of the Constitution of India and

consequently quash the same or in the alternative declare that it should be
read down in so far as it imposes obligation on the recipient to ensure

payment of tax by supplier to the Government and further obligates the
recipient to verify admissibility of lTC availed by the supplier. and

consequently set aside the impugned Order in Original No, 02/2023 (Adjn-
GST) (DC), dated 28-03-2023 read with Rectification Order, dated 12-07-
2023, passed by the First Respondent for the Tax Periods April, 2018 to
March, 2020, under the CGST and SGST Acts, 2017, which is also without

jurisdiction and violative of the principles of natural justice and not valid and
illegal even on other grounds.

lANO: 1 of2023:

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
recovery of tax, interest and penalty, pursuant to the impugned Order in
Original No.02/2023 (Adjn-GST) (DC), dated 28-03-2023 read with
Rectification Order, dated 12-07-2O23, passed by the First Respo-ndent for the
Tax Periods April, 2018 to March, 2020, under the CGST and SGST Acts,
2017, pending disposal of WP.No.24682 of 2023, on the file of the High Court.
3

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
26.09.2023, 20.ll.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

09.01.2025 made herein and upon hearing the arguments of Sri G.Narendra
Chetty, Advocate for the Petitioner and Ms Santhi Chandra, learned Standing
Counsel for the Respondent No.1 and GP for Commercial Taxes for the
Respondent Nos.2 & 4 and Deputy Solicitor General for the Respondent No.3.

WP NO: 7084 of 2019
Betwee n :
M/s. Siva Parvathi Oil Mill, 7/1389, Korrapadu Road, Proddatur, Kadapa
District, A.P., rep. by its Proprietor P. Maheshwar Reddy.

...Petitioner

AND

1. The Commercial Tax Officer -ll, Kadapa, Opp: YSR Guest House,
Smith Road, Kadapa, Kadapa District, A.P.
2. The Commercial Tax Officer -I, Proddatur, Vasantha Peta, Proddatur,
Kadapa District, A.P.

3. The State of Andhra Pradesh, rep. by the Principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, A.P.

."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 holding that the impugfled Assessment Order

passed by the First Respondent vide A.O. no.155535, dated 30-03-2019, for
the Tax Period 2014-15 and 2015-16, is barred by limitation in so far as it

relates to the Tax Period 2`014-15 (up to February, 2015), and is also contrary
to the various judgments of this Hon'ble High Court and other Hon'ble High

Courts, contrary to law, . facts and illegal even on merits, by reading down or
4

declaring as invalid S,13(3)(aa) of the APVAT Act, 2005, as being violative of

Article 14 of the Constitution of India, and consequently set aside the same

IANO: 1 of2019

Petition under Section 151 CPC is filed praying that in the

circumstances stated jn the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of collection of the disputed tax of
Rs. 64, 01, 926-OO imposed by the First Respondent vide the impugned

Assessment Order vide A.O. no.155535, dated 30-03-2019, for the Tax
Period 2014-15 and 2015-16, pending disposal of the WP No. 7084 of 2019,

on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
26.06.2023,14.ll.2024 & 09.01.2025 made in I.A.No.1 of 2019 made herein

and upon hearing the arguments of Sri G.Narendra Chetty, Advocate for the
Petitioner and GP for Commercial Taxes for the Respondents.

WRIT PETITION NO: 5610 of 2020
Between :
M/s.Sri Sampath Vinayaka Network Sattelite System, Represented by its
Proprietrix, Mrs. Bharathi Che[ikani, D.No.-13-75, Main road, Near Piridi

Doctor Buliding, Bobbili, Vizianagaram District-535558.

Petitioner
AND

1. The Deputy Assistant Commissioner (ST), Parvathipuram,
Vizianagaram -535001.
2. Sri Venkata Sai Media, Private Limited, D.No 8-2-502/1/A/B, Top Floor,

Sowbhagya Adobe, Road No.-7, Banjara Hills, Hyderabad-500034.
5

3. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-ll) Department, Secretariat, Velagapudi,
Amaravathi, Guntur Distr'lct.

4. The Union of India, Ministry of Finance, Rep. by its Secretary, New

Delhi

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to grant following reliefs: (i) To is`sue Writ of Mandamus and/or any
other similar/appropriate writ, declaring that the provisions of clause (c) of
see.16 (2) of the Act, particularly the words f{the tax charged in respect of
such supply has been actually paid to the government", illegal and in-
operative in law to the extent it is preJ-udiCia[ tO the interest Of the Petitioner

and subject matter of present Petition. (ii)Consequently, to declare that the
Order No. 02/2018, dt.06-06-2019 (Ex-P1) passed U/s. 73(1) and 73(9) of the

APGST Act of 2017, for the tax period from October 2017 to August 2018,

passed by the lst Respondent, illegal and in-operative in law.

IANO: 1 of2020

Petition under ~Secti6n 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 collection of the disputed tax
amount of Rs.7, 31,186/-and disputed penalty of Rs.73,119/-for the tax

period from October 2017 to August 2018 pursuant to the order of lst
Respondent dated 06-06-2019, pending disposal of the Writ Petition, Pending
disposal of WP 5610 of 2020, 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
03.03.2020,14.ll.2024 & 09.01.2025 made herein and upon hearing the

arguments of SRl.A.SARVESWAR ROW Advocate for the Petitioner, GP for
6

Commercial Tax for Respondent Mos.1 & 3 and Sri.A.Ravindra Babu,
Standing Counsel for Central Government for Respondent No.4.

WRIT PETITION NO: 5645 of 2020
Between :
M/s.G.K.Communications, Represented by its Proprietrix, Mrs.V.Vanaja

Kumari, YKM Nagar Colony, Main Road, Parvathipuram, Vizianagaram
District-535501.

Petitioner
AND

1. The Assistant Commissioner (ST), Parvathipuram, Vizianagaram -
535001.

2. Sri Venkata Sai Media Private Limited, D.No.8-2-502/1/A/B, Top

Floor, Sowbhagya Adobe, Road No.7, Banjara Hills, Hyderabad-
500034.
3. The Chief Commissioner (State T:x), Edupugallu, Kankipadu
Mandal, Krishna District, A.P.

4. The State ofAndhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-ll) Department, Secretariat, Velagapudi,
Amaravathi, Guntur Distr'lct.

5. The Union c;f India, Ministry of Finance, Rep. by its Secretary, New

Delhi

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

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

pleased to grant following reliefs:-
To issue Writ of Mandamus and/or any other similar/appropriate
Writ, declaring that the provisions of clause (c) of Sec.16 (2) of
the Act, particularly the words [lthe tax charged in respect of such
supply has been actually paid to the government", illegal and in-
7

operative in law to the extent it is prejudicial to the interest of the

Petitioner and subject mat,ter of present Petition.

HtH Consequently, to declare that the Order No. 05/2018, dt.30-05-
2019 (Ex-P1) passed U/s. 73(1) and 73(9) of the APGST Act of
2017, for the tax period from October 2017 to August 2018,

passed by the lst Respondent, illegal and in-operative in law.

I.A.No.1 of 2020:

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ pet'ltion, the
High Court may be pleased to grant stay of collection of the disputed tax
amount of Rs.5,64,527/- and disputed penalty of Rs.56,543/- for the T-ax

period from July 2017 to August 2018 purusant to the order of lst Respondent
dated 30-05-2019, pending disposal of the Writ Petition, Pending disposal of
WP.No.5645 of 2O20, on the fI'le Of the HI-gh 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
O3.03.2020 & 09.01.2025 made herein and upon hearing the arguments of
SRI.A.SARVESWAR ROW Advocate for the Petitioner, GP for Commercial
Tax for Respondent Nos.1, 3 & 4 and Deputy Solicitor General for
Respondent No.5.

W.P.No.20270 of 2021
Between :
M/s.Venkateswara Cable Network, Represented by its Proprietor, Mr.
Narsinga Rao Nagai u, D.No.-l4/39/6, Pedhakomati pew, Saluru,
Vizianagaram District-535591.
Petitioner
8

AND

1. The Deputy Assistant Commissioner (ST), Parvathipuram,
Vizianagaram -575OO1

2. Sri Venkata Sai Media Private Limited, D.No.-8-2-502/1/A/B, Top Floor,

sowbhagya Adobe, Road No.7. Banjara Hills, Hyderabad-500034.
3. The State ofAndhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-I1 ) Department, Secretariat, Velagapudi,
Amaravathi, Guntur District.

4. The Union of India, Ministry of Finance, Rep. by its Secretary, New

Delhi.

Respondents

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

in.the circumstances stated in the affidavit filed therewith, the High Court may
be pleased (i) to issue Wrl-I of Man`damus and/ or any other similar/appropriate
Writ declaring that the provisions of clause (c) of Sec. 16(2) of the Act,

particularly the words the tax charged in respect of such supply has been
actually paid to the government, illegal and in-operative in law to the extent it
is prejudicial to the interest of the petitioner and subject matter of present

petition. (ii) consequently, to declare that the Orders in Orders No. 02/2018

(SGST AND CGST) dt. 06-06-2019 (Ex-P1) and (Ex.P2) passed U/s. 73(1)
and 73(9) of the APGST Act of 2017 and CGST Act, 2017, for the tax period
from July 2017 to August 2018, passed by the lst Respondent, as illegal and
in operative in law.

IANO: 1 of2021
Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
the Orders No. 02/2018 dt.06-06-2019 (Ex-P1 ) and (Ex. P-2) for the tax period
9

from July 2017 to August 2018 passed by the lSt Respondent, pending
disposal of the Writ Petition No.20270 of 2021, on the file of the High Court.

The petition coming on for hearI-ng and upon Perusing the Petition and

affidavit filed herein and the order of the High Court dated 09.01.2025 made
herein and upon hearing the arguments of Sri.A.Sarveswar Row Advocate for
the Petitioner Government Pleader for Commercial Tax, for Respondent Nos.1
& 3, Deputy Solicitor General for Respondent No.4,

WRIT PETITION NO: 23675 of 2021

Between :
M/s. Bheemas Agro Tech, rep. by its Managing Partner, Mr. V. Ramesh
Kumar, Mr. 20-29-2, Bheemas Complex, Main Road, Adoni -518301, KurnooI

District, Andhra Pradesh

Petitioner
AND
1. Assistant Commissioner, (CT) LTU Kurnool Division, KurnooI Andhra

Pradesh
2. State of AP, rep. by Principal Secretary to Government, Revenue (CT-
Il) Department, Secretariat

Respondents

Petition under Article 226 of the Constitution of India is filed praying that
in the cI'rCumStanCeS Stated in the affidavit filed thereWith, the High Court may

be pleased to issue a Writ of Mandamus or any other appropriate writ or order
or direction declaring the amendment made to section 13(1) of the Andhra
Pradesh Value Added Tax Act, 2005, in imposing the additional obligation that
the seller must have paid the tax charged for the purpose of availing input tax
credit as unreasonable, arbitrary beyond the control of the Petitioner,
unconstitutional and ultra-vires and violative of Article-14 of the Constitution of

India and set-aside the assessment order of the 1 Respondent passed in AAO
10

No.151552, dated 19.3.2019 for the tax period April 2014 to June, 2017 and

consequential penalty proceedings thereto, in so far as it relates to denial of
input tax credit, based on the amended Section 13, and input tax credit under
other heads which the petitioner had no control over them;

IANO: 2of2021

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned order dated 19.3.2019 for the period April 2014 to June 2017

and consequential penalty proceedings thereto, pending disposal of the Writ
Petition No. 23675 of 2021, on the file of the High Court.

The petition coming on for hearing and upon perusing the petition and

affidavit filed herein and order of the High Court dated 20.10.2021,

10.ll.2021,14.ll.2024 & 09.01.2025 made herein and upon hearing the

arguments of Sri.Srinivasa Rao Kudupudi Advocate for the Petit'IOner and Of
Mr.Y.N.Vivekananda, learned Government PIeader for Commercial Tax, for
Respondents.

WRIT PETITION`NO: 27215 of 2021

Betwee n :
Thalanki Venkatesh Gupta, S/o. Late T Rathnaiah aged about 62 years,
Proprietor M/s.Divya EIectronics and Electricals 15/809, Sreekantam Circle, R
F Road Anantapuramu-515 001, A.P.
Petitioner
AND
1. The Superintendent of Central Tax, Anantapur CGST Range-I, Thakai
Towers R F Road, Anantapuramu, Anantapur District.
2. The Commissioner Central Tax, Stalin Buildings, Autonagar
Vijayawada, Krishna District.
ll

3. Union of India, Rep. by its Principal Secretary, (Department of
Revenue), Ministry of Finance, North Block Newdelhi-110 001
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 Wirt of Mandamus or any other appropriate writ or order
or direction (A) declaring the action of the lst Respondent in passing the
Proceedings dated 04.08.2021 for the tax period July 2017 to December 2020
under the CGST Act, APGST Act, and IGST Act 2017 as arbitrary, contrary to
the provisions of the respective statutes, without authority of law, without

jurisdiction, vitiated by procedural irregularity, vjolative of principles of natural

justice and Articles 14 and 265 of Constitution of India (B)Declare clause (c) of
Sub-section (2) of Section 16 of the Central Goods and Service Tax Act 2017
and the Andhra Pradesh Goods and Service Tax Act 2017 as ultra vines to the

provisions of the said Acts being violative of Articles 14 and 265 of
Constitution of India (C)Declare the action of lst respondent in invoking

Section 50 (3) of the CGST and APGST Acts, 2017 in the absence of any

proceedings under Section 42 (1), (3), (4) and (5) as arbitrary, unsustainable
and without jurisdiction (D)Declare that Section 122(2)(a) of CGST and

APGST Acts, 201, 7 has no application to the present case as the alleged
I'neligible availment of lTC is within the permissible margin under Rule 36(4) of

CGST Rules and(E)Consequently set aside the Proceedings of the lst
respondent, dated 04.08.2021 for the tax period July 2017 to December 2020
under the CGST Act, APGST Act, and lGST Act 2017, as null and void;

lANO: 1 of2021

Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the operation of the Proceedings of
the lst respondent, dated 04.08.2021 for the tax periods July 2017 to
12

December 2020 under the CGST Act, APGST Act, and IGST Acts 2017, as
otherwise, the Petitioner would be put to severe loss and hardship., pending
disposal of WP 27215 of 2021, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
22.12.2021, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made herein

and upon hearing the arguments of Sri.P.Girish Kumar, Advocate for the
Petitioner, Sri.S.V.S.Prasada Rao, Advocate for Respondent Nos.1 & 2 and
Deputy Solicitor General for Respondent No.3;

WRIT PETITION NO: 30234 of 2021
Between :
M/s.Jyoti Departmental Stores, KurnooI, Rep. by its Partner, Mr. Neelesh D.

Shah, S/o.Dilip Kumar H. Shah, Aged about 46 years.
Petitioner
AND

1. Union of India, Ministry of Law and Justice Through its Secretary, 4th

FIoor, A-Wing, Shastri Bhawan, New Delhi 110001.

2. Central Board of Indirect Taxes and Customs, Rep. by its Chairman,
Ministry of Finance, Government of India, North Block, New Delhi-

110001.

3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue

(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra
Pradesh.
4. The Deputy Commissioner (State Tax), Kurnool, KurnooI District,
Andhra Pradesh.
5. The Chief Commissioner (ST), Telangana State Government, C.T
Complex, Nampally, Hyderabad-500 001.
13

6. The Chief Commissioner (ST), Maharashtra State Government,115,
New Central Excise Building, M. K. Road, Churchgate, Mumbai-400

020-

7. The Chief Commissioner (ST), Tamil Nadu State Government,
Ezhilagam, Chepauk, Chennai-600005.
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 particularly in the
nature of Writ of MANDAMUS declaring section 16(2)(c) of the APGST Act
2017, CGST Act 2017 placing onerous conditions on the recipient person to

prove or establish an impossible act of payment of tax collected by the
supplier beyond the comprehension of the recipient person as illegal, arbitrary,
unjust, improper, invalid and ultravirs Articles 14, 19(1)(g) and 265 of the

Constitution of India designed to benefit the erring supplies to retain the tax
collected from the recipients as agents of the State to their undue enrichment,
in the teeth of the order of the Hon'ble Supreme Court in SLP No. 36750/2017
dated 10-01-2018.

Prayer amended as per orders passed in I.A.No.1 of 2022 in W.P.No.30234 of
2021] dt.21-02.2022.

IANO: 1 of2021

Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petit-IOn7 the

High Court may be pleased to stay all further proceedings pursuant to the
impugned order of the 4th respondent dated 01-ll-2021 in A.O.No.
ZH3711210D69283 in DRC-07 including interest and penalty, pend-lng

disposal of the Writ Petition No.30234 of 2021, on the file of the High Court.
14

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
28.02.2022 & 09.01.2025 made herein and upon hearing the arguments of
Dr.M.V.K.Murthy, learned Senior Counsel ap.pearing for SRI.BATTU

SRINIVASA RAO Advocate for the Petitioner, Deputy Solicitor General for
Respondent Nos.1 & 2 and learned Government PIeader for Commercial Tax
for Respondent Nos.3 to 6.

WP NO: 31342 OF 2022:
Between :
M/s.B.G.Shirke Constructions, Technology Private Limited Through its

Authorized Representative Mr. Sandip B. Gund S/o. Bhanudas Gund, Aged 37

years, Having office at PIot no. 22, D. No. 73-22-01/A, A.V.A Road Dalta
Balaramkrishnam, Raju Nagar, East Godavari District, Andhra Pradesh - 533
103.

Petitioner
AND

1. Union of India, Through the Secretary, Department of Revenue, Ministry
of Finance, North Block, New Delhi-110 001

2. State ofAndhra Pradesh, Through The Principal Secretary, To
Government, Revenue (CT-II) Department, Secretariat, Velagapudi,
Amaravati, District -Guntur
3. Central Board of Indirect, Taxes and Customs, Ministry of Finance,
North Block, New Delhi -110 001.

4. Assistant Commissioner (ST), D No -22,1st FIoor, Katta
Suryanarayana Complex, Rajgopal Center, Ramachandrapuram,
Andhra Pradesh,
5. Joint Commissioner (ST) and Appellate Authority (ST), D No -40-5-
19/9B, Back of N.V.K.R Towers, Mogulrajpuram, Vijayawada , 520010
Respondents
15

the records pertaining to the Petitioner case and after going into the validity
and legality thereof to quash and set aside impugned order dated 28.06.2022

(Exhibit 'A').

b) for costs of this Petition.

IANO: 1 OF2022

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the impugned Order in Order No.
ZH3706220D60283 dated 28.06.2022 passed by Respondent No.5 forthwith a
direction not to recover the demand confirmed vide impugned order dated
28.06.2022, pending disposal of WP 31342 of 2022, on the file of the High
Court.

lANO: 2OF2022
Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affl-davit filed in support of the writ petition, the
High Court may be pleased to call for the records pertaining to the Petitioner's
case and after going into the validity and legality of the provisions thereof,
admit the present petition without any requirement of pre-deposit, in as much
as the entire proceeding is without jurisdiction, pending disposal of WP 31342
of 2022, 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
26.09.2022,14.ll.2024 & 09.01.2025 made herein and upon hearing the
16

arguments of SRI.SAI SUNDEEP MANCHIKALAPUDI Advocate for the

Petitioner and learned Government Pleader for Commercial Tax for the
respondents;

WRIT PETITION NO: 33208 of 2022
Between:
Sri Enuguri Venkata Lakshmi Prasad, S/o. Late E. Rangaiah Setty, Aged
about 50 years, Proprietor of M/s. SLV STORES, D. No.19-131, Ground

Floor, Rani Nagar, Old Town, Anantapur-515001
Petitioner
AND

1. Union of India, Ministry of Law and Justice Through its Secretary, 4th

FIoor, A-Wing, Shastri Bhawan, New Delhi 110001.

2. State ofAndhra Pradesh, Rep by its Principal Secretary, Revenue

(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra
Pradesh.
3. The Assistant Commissioner (ST)(FAG), Circle No. I,
Ananthapuramu, Ananthapur District, Andhra Pradesh.
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 particularly in the
nature of Writ of MANDAMUS declaring section 16(2)(c) which denies the
input tax credit legitimately to the Petitioner like persons for non payment of
tax by the sellers and for mismatch of the GSTR -2A and 3B returns and the
imposition of penalty and interest thereon as ultravires GST Act and the
Constitution as it forces the purchasing dealers to verify and do the job of the
department officials and leading to double taxation and also to declare the
impugned proceedings of the 3rd respondent dated 28-06-2022 in AAO No.
17

ZH3706220D59806 in Ref. No. 37ACLPL6243KIZ6 denying the benefit of
input tax credit which the Petitioner is eligible legitimately in respect of tax

suffered purchases due to the non uploading of invoices as also mismatch of
the I-nVOiCeS at the hands Of the Supplying Persons aS also consequent levy Of

penalty and interest under APGST and CGST Acts 2017 as illegal, arbitrary,
unfair, unjust and violative of Articles 14,19(1)(g) and 265 of the ConstI'tutI'On

Qf India and consequently direct the authorities tO take effective and correct
action in the interest of revenue.

]ANO: 1 of2022

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petl-lion, the
High Court may be pleased to stay all further proceedings pursuant to the
impugned proceedings of the 3rd respondent dated 28-06-2022 in AAO No.
ZH3706220D59806 in Ref. No. 37ACLPL6243KIZ6 including interest and

penalty, pending disposal of the Writ Petition No. 33208 of 2022, on the file of
the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
31.10.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of SRl.M.V.J.K.KUMAR

Advocate for the Petitioner, Deputy Solicitor General of India for Respondent
No.1 and Government Pleader for Commercial Taxes for Respondent Nos.2 &
3.

WRIT PETITION NO: 35709 of 2022
Between :
R.K.Jewellers, Represented by the proprietor:-Sri Meesala Rama Krishna
D.No:-77-91-7, Radha Nagar, Payakapuram, Vijayawada (Urban), Krishna
District, Andhra Pradesh, PIN-520015.
18

..|Petitioner
AND

1. Assistant Commissioner of State Tax [ndrakeeladri Circle -I Division,

Vijayawada.
2. Joint Commissioner of State Tax, No--1 Division, Vijayawada
3. The Chief Commissioner of State Tax, 5-59, R.K. Spring Valley

Apartments, BIock -B, Edupugallu, Kankipadu Mandal, Krishna

District, Andhra Pradesh, PIN:-521151

...Respondents

Petition under Article 226 of the Constitution of India is fI-led 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 common assessment orders passed
by the Respondent No.1 vide AO No:- ZH370620D33657 (Ref No:-
sA6/03/2022) dated 30-06-2022 and to declare that Section 16(2)(c) and
Section 16(2)(d) are unconstitutional.

IANO: 1 of2022:

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the collection of the demands raised in the
said common assessment orders +of the Respondent No.1 vide AO No:-
ZH370620D33657 (Ref No:- SA6/03/2022) dated 30.06.2022, pending
disposal of WP.No.35709 of 2022, on the file of the High Court.

The petition coming on for hearing,I upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
03.10.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of Sri J.N.Venkata Suresh
19

Kumar, Advocate for the Petitioner and GP for Commercial Tax for the
Respondents.

WRIT PETITION NO: 14767 of 2023
Between :
M/s.Vijay Traders, Sy. No. 541-A, Plot No. 34, Mydukur Road, Industrial

Estate, Proddatur, YSR Kadapa D'lstrict, Andhra Pradesh 516360, Rep. by its
Proprietor Mr.Chintakunta Su.bba Reddy.
Petitioner
AND

1. The Superintendent of Central Tax, Proddatur-I CGST Range, D. No.

3/916, Old DSP Office Building, YMR Colony, Proddatur 516360, YSR

Kadapa District, Andhra Pradesh.
2. The Additional Assistant 'Director, Directorate General of GST
Intelligence, Visakhapatnam Zonal Unit, Door No. 28-14-17, Suryabagh,

Beside Melody Theatre, Vi'sakhapatnam 530020, Visakhapatnam
District, Andhra Pradesh.
3. The State ofAndhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
4. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi 110001.
Respondents

petition under Article 226 of the Constitution of India is filed Praying that

in the circumstances stated in the affidavit filed therew-lth, the High Court may
be pleased to issue an appropriate writ, Order or Direction more particularly in
the nature of MANDAMUS declaring that Section 16(2)(c) of the GST Act,
2017, is ul.Ira vires, violative of Article 14 of the Constitution of India and

consequently quash the same or in the alternative declare that it Should be
read down in so far as it imposes obligation on the recipient to ensure
20

payment of tax by supplier to the Government and further obligates the
recipient to verify admissibility of lTC availed by the supplier; and

consequently set aside the impugned Order-in-Original No. YLO402-04-2023-

24, dated 19-05-2023, passed by the First Respondent for the Tax Periods
April, 2018 to March, 2021, under the CGST and SGST Acts, 2017, which is
also illegal as it was passed without considering the detailed objections, case
laws and evidence submitted by the Petitioner is violative of the principles of
natural justice, arbitrary, capricious, unfair, unJ-uSt, baseless and based On
mere assumptions, presumptions and conjectures, unreasoned and illegal and
consequently set aside the same.
Prayer amended/substituted as per Court Order dated 09.10.2023 Vide IA
No.2 of 2023 in WP.No.14767 of 2023.

[ANO: 1 of2023
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 disputed tax, penalty and interest, imposed by the First
Respondent vide the impugned Order-in-Original No. YLO402-04-2023-24,
dated 19-05-2023, for the Tax Periods April, 2018 to March, 2021, under the
CGST and SGST Acts, 2017, pending disposal of WP 14767 of 2023, on the
file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
16.10.2.023,ll.12.2023, 02IO1.2024] 19.03.2024101.08.2024] 22.08.2024]

14.ll.2024 & 09.01.2025 made herein and upon hearing the arguments Of
SRl.G.NARENDRA CHETTY Advocate for the Petitioner, Sri Pasala Ponna
Rao, learned Central Government Counsel for respondent Nos.1 & 4 and GP
for commercial Tax for Respondent Nos.2 & 3.
21

WRIT PETITION NO: 14775 of 2023
Between :
M/s.Prathima Oil Mill, Sy. No. 80, Prakash Nagar, Kothapalli Post, Proddatur,

YSR Kadapa District, Andhra Pradesh -516360, rep. by its Propritetrix Smt. A.
Prathima.
...Petitioner

AND

1. The Super-lntendent of Central Tax, Proddatur-I CGST Range, D. No.

3/916, Old DSP Office Build'lng, YMR Colony, Proddatur -516360, YSR

Kadapa District, Andhra Pradesh.
2. The Additional Assistant Director, Directorate General of GST
Intelligence, Visakhapatnam Zonal Unit, Door No. 28-14-17, Suryabagh,

Beside Melody Theatre, Visakhapatnam - 530020, Visakhapatnam
District, Andhra Pradesh.

3. The Assistant Commissioner (ST), Kadapa Circle, Proddatur-I, 24/586,
Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District,
Andhra Pradesh-516164.
4. The State of Andhra Pradesh, Rep. by the Princ-lpaI Secretary to the
Government, Revenue (ST) Department] A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
5. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi -110001.
...Respondents

petit|lon 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 an appropriate Wr'lt, Order or Direction more particularly in
the nature of MANDAMUS declaring that Section 16(2)(c) of the GST Act,
2017 is ultra vires, violative Of Article 14 of the Constitut-Ion of India and

consequently quash the same or in the alternative declare that it should be
read down in so far as i{ imposes obligation on the recipient to ensure
22

payment of tax by supplier to the Government and further obligates the
recipient to verify admissibility of lTC availed by the supplier and consequently

set aside the impugned Order-in-Original No. YLO402-05-2023-24, dated 19-

o5-2023, passed by the First Respondent for the Tax Periods April, 2018 to
March, 2019 under the CGST and SGST Acts, 2017, which is also illegal as it
was passed without considering the detailed objections, case laws and
evidence submitted by the Petitioner is violative of the principles of natural

justice, arbitrary, capricious, unfair, unjust, baseless and based on mere
assumptions, presumptions and conjectures, unreasoned and illegal and
consequently set aside the same

(prayer amended/substituted as per Court Order dated 09.10.2023 Vide
IA No.2 of 2023 in WP No.14775 of 2023.)

IANO: 1 of2023

petition under section 151 of CPC is filed praying that in the

circumstances stated in the affidav'lt filed in support of the petitio-n, the High
court may be pleased to grant stay of all further Proceedings, including
collection of the disputed tax, Penalty and interest, imposed by the First
respondent vide the impugned order-in-original No.YLO402-05-2023-24,
dated 19-05-2023, for the Tax Periods April, 2018 to March 2019, under the
CGST and SGST Acts, 2017, Pending disposal of WP 14775 of 2023, 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 the Order Of the High Court, dated
19.10.2023, 20.ll.2022,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

o9.01.2025 made h'erein upon hearing the arguments Of SRI G NARENDRA
CHETTY Advocate for the Petitioner and of SRI SURESH KUMAR ROUTHU

(sR SC FOR CBIC), for the Respondent Nos.1 & 2, and of GP FOR
COMMERCIAL TAXES for the Respondent Nos.3 & 4, and of DEPUTY
soL'CITOR GENERAL of INDIA, for the Respondent No.5.
23

WRIT PETITION NO: 14805 of 2023
Betwee n :
M/s Sri Padmavathi Venkateswara Trading Company, Door no. 5/328, Madhur
Road, Prakash Nagar, Proddatur 516360, YSR Kadapa District, Andhra
Pradesh, Rep. by its Proprietor, Mr. K. Surendra Reddy
...Petitioner

AND

1. The Superintendent of Central Tax, Proddatur-I CGST Range, D. No.
3/916, Old DSP Office Build' YMR Colony, Proddatur 516360, YSR

KADAPA District, Andhra Pradesh.
2. The Additional Assistant Director, Directorate General of GST
Intelligence, Visakhapatnam Zonal Unit, Door No. 28--17, Suryabagh,

Beside Melody Theatre, Visakhapatnam 530020, Visakhapatnam
District, Andhra Pradesh
I 3. The Assistant Commissioner (ST), Kadapa Circle, Proddatur-I, 24/586,

Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District,
Andhra Pradesh-516164.
4. The State ofAndhra Pradesh, Rep, by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
5. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi 110001.

...Respondents

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

in the circumstances stated in the affidavit filed ther6with, the High Court may
be pleased to issue an appropriate Writ, Order or Direction more particularly in
the nature of MANDAMUS declaring that Section 16 (2)( c) of the GST Act,
2017 is ultra vires, violative of Article 14 of the Constitution of India and

consequently quash the same or in the alternative declare that it should be
24

read down jn so far as it imposes obligation on the recipient to ensure

payment of tax by supplier to the Government and further obligates the
recipient to verify admissibility of ITC availed by the supplier and consequently

set aside the impugned Order-in-Original No. YLO402-03-2023-24, dated 19-

o5-2023, passed by the First Respondent for the Tax Periods April, 2018 to
March, 2021 under the CGST and SGST Acts, 2017, which is also illegal as it
was passed without considering the detailed objections, case laws an'd
evidence submitted by the petitioner is violative of the principles of natural

justice, arbitrary, capricious, unfair, unjust, baseless and based on mere
assumptions, presumptions and conjectures, unreasoned and illegal and
consequently set aside the same

(prayer amencled/substituted as per Court Order dated 09.10.2023 Vide
IA No.2 of 2023 in WP No.14805 of 2023.)

IANO: 1 of2023

petition under section 151 of CPC is filed praying that 'ln 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, including
collection of the disputed tax, penalty and interest, imposed by the First
Respondent vide the impugned Order-in-Original No. YLO402- 03-2023-24,

dated 19-05-2023, for the Tax Periods April, 2016 to March, 2021, under the
CGST and SGST Acts, 2017, pending disposal of WP 14805 of 2023, on the
file of the High Court.

The Petition Coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
19.10.2023, 20.ll.2022,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

o9.01.2025 made herein and upon hearing the arguments Of SRI G
NARENDRA CHETTY, Advocate for the Petitioner, and of SRI SURESH
KUMAR ROUTHU (SR SC FOR CBIC), for the Respondent Nos.1 & 2, and of
25

GP FOR COMMERCIAL TAXES, for the Respondent Nos.3 & 4, and of
DEPUTY SOLICITOR GENERAL of INDIA, for the Respondent No.5.

WRIT PETITION NO: 14847 of 2023
Betwee n :
M/s.Sree Vamsi Oil Mill, D.No.5/350, Sarvireddypalle Village, Kothapalle

Panchayat, Madur Road, Proddatur, YSR Kadapa District, Andhra Pradesh,
Rep. by its Proprietor Mr. Y.V. Chenna Reddy
Petitioner
AND

1. The Superintendent of Central Tax, Proddatur-I CGST Range, D. No.
3/916, Old DSP Office Building, YMR Colony, Proddatur 516360, YSR

Kadapa District, Andhra Pradesh.
2. The Assistant Commissioner (ST), Kadapa Circle, Proddatur-I, 24/586,
Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa District,
Andhra Pradesh-516164.
3. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
4, The Unio`n of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi 110001.

Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction more particularly in
the nature of MANDAMUS declaring that Section 16(2)(c) of the GST Act,
2017, is ultra vires, violative of Article 14 of the Constitution of India and

consequently quash the same or in the alternative declare that it should be
read down in so far as it imposes obligatioh on the recipient to ensure

payment of tax by supplier to the Government and further obligates the
26

recipient to verify admissibi[i{y of [TC availed by the supplier; and

consequently set aside the impugned Order-in-Original No, YLO402-03-2022-

23, dated 31-03-2023, passed by the First Respondent for the Tax Periods
November, 2017 to January, 2018, under the CGST and SGST Acts, 2017,
which is also illegal as it was passed without considering the detailed
objections, case laws and evidence submitted by the Petitioner and on

grounds not mentioned in the show cause notice is violative of the principles
of natural justice, arbitrary, capricious, unfair, unjust, baseless and based on
mere assumptions, presumptions and conjectures, unreasoned, and illegal
and consequently set aside the same.
Prayer amended/substituted as per Court Order dated 09.10.2023 Vide IA
No.2 of 2023 in WP.No.14847 of 2023.

IANO: 1 of2023

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 disputed tax, penalty and interest, imposed by the First
Respondent vide the impugned Order-in-Original No. YLO402-03-2022-23,
dated 31-03-2023, for the Tax Periods November, 2017 to January, 2018,
under the CGST and SGST Acts, 2017, and pass, Pending disposal of WP
14847 of 2023, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the Order of the High Court, dated
16.10.2023111'12.2023, 02.01.2024119.03.2024101.08.2024122.08.2024]

14.ll.2024 & 09.01.2025 made herein and upon hearing the arguments of
SRI.G.NARENDRA CHETTY Advocate for the Petitioner, learned Central
G6vernment counsel, appears for respondent Nos.1 & 4 and Government
PIeader for Commercial Tax, for Respondent Nos.2 & 3.
27

WRIT PETITION NO: 17755 of 2023
Between :
M/s.Bharati Airtel Limited, Next to Karur Vyshya Bank, 30-15-150/1 Wards No.

27, Dabagardens, Visakhapatnam, Andhra Pradesh 530027, Represented by
its Authorized Signatory, Mr. Rajeev Praveen.
...Petitioner

AND

1. Union of India, Represented by the Secretary, Ministry of Finance
Department of Revenue, Government of India North Block, New
Delhi-110001

2. State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue CTII Department, Secretariat Velagapudi, Amaravati
3. Goods and Services Tax Council, Through its Cha-lrman GST
council secretariat 5th Floor, Tower II, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110 001

4. Central Board of Indirect Taxes and Customs, Through its Chairman,
North BIock, New Delhi-110 OO1

5. Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley
Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal,
Vijayawada, Krishna District, Pin-521151

6. Assistant Commissioner, (ST) Suryabagh C'lrcle, State Taxes
Complex, Opp. Star Pinacle Hospital, Chinagadhal|l, Visakhapatnam-
530040.
7. The Additional Commissioner (ST) Appellate Authority (ST) Vijayawada.
...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 direct-Ion particularly in the
nature of writ of certiorari or prohibition a.declaring Section 16(2)(c) of the

central Goods and Services Tax Act, 2017 as discriminatory and violatiVe Of
Article 14, Article 19 and Article 300A of the Constitution of India and thus
28

unconstitutional. b.declaring, Section 16(2)(c) of the Andhra Pradesh Goods
and services Tax Act, 2017 as discriminatory and violative of Article 14,
Article 19 and Article 300A of the Constitution' of India and thus

unconstitutionaI. c.declaring /reading down Section 16(2)(c) of the Central
Goods and Services Tax Act, 2017 being ultra vires Section 16(1) and
objective of the central Goods and Services Tax Act, 2017. d.declaring
/reading down Section 16(2)(c) of the Andhra Pradesh Goods and Services
Tax Act, 2017 being ultra vires Section 16(1) and objective of the Central
Goods and Services Tax Act, 2017. e.declaring the Impugned Order vide CTD
order No. DIN3711042343522 dated ll-04-2023 passed by the Respondent
No. 7as illegal, arbitrary, pre-meditated and Set-aside the Same.

I.A.No.2 of 2023
petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed jn support of the writ petition, the
High Court may be pleased {o stay the operation Of the Order Passed by
Respondent No.7 vide CTD Order No.DIN 3711042343522, dated ll.04.2023
and direct Respondents to not tak`e any coercive action, Pending disposal Of
w.p.No.17755 of 2023, 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 Orders Of the High Court dated
26.07.2023I 24.08.2023I 03.10.2023121.ll.2023I 23.01.2024119.03.2024,

o1.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made in I.A.No.2 of 2023

and upon hearing the arguments of Sri.P.Badrinath, Advocate for the
petitioner, sri Jupudi V K Yagna Dutt, Deputy Solicitor General for the
respondent No.1 and of Advocate General for the respondent Nos.2 to 7.
29

W.P.No.17756 of 2023:
Between :
M/s.Bharati Airtel Limited, Next to Karur Vyshya Bank, 30-15-150/1 Wards No.

27, Dabagardens, Visakhapatnam, Andhra Pradesh 530027, Represented by
its Authorized Signatory, Mr. Rajeev Praveen.
...Petitioner

AND

1. Union of India, Represented by the Secretary, Ministry of Finance
Department of Revenue, Government of India North Block, New
Delhi-110001

2. State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue CTll Department, Secretariat Velagapudi, Amaravati
3. Goods and Services Tax Council, Through its Chairman GST
council secretariat 5th Floor, Tower ll, Jeevan Bharti Building,

Janpath Road] Connaught Place, New Delhi-110 001

4. Central Board of Indirect Taxes and Customs, Through its Chairman,
North Block, New Delhi-110 001

5. Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley

Apartments, Bandar Road, Eedupugallu Village, Kanki padu Mandal,
Vijayawada, Krishna D-lstrict, Pin-521151

6. Assistant Commissioner, (ST) Suryabagh Circle, State Taxes
Complex, Opp. Star Pinacle Hospital, Chinagadhali, Visakhapatnam-
530040.
7. The Additional Commissioner (ST) Appellate Authority (ST)

Vijayawada.
...Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate writ, order or direction particularly in the
nature of 'writ of certiorari or Prohibition' declaring Section 16(2)(c) of the
30

Central Goods and Services Tax Act, 2017 as discriminatory and violative of
Article 14, Article 19 and Article 300A of the Constitution of India and thus

unconstitutional declaring Section 16(2)(c) of the Andhra Pradesh Goods and
services Tax Act, 2017 as discriminatory and violative of Article 14, Article 19

and Article 300A of the Constitution of India and thus unconstitutional
declaring /reading down Section 16(2)(c) of the Central Goods and Services
Tax Act, 2017 being ultra vires Section 16(1) and objective of the Central
Goods and Services Tax Act, 2017 declaring /reading down Section 16(2)(c)
of the Andhra Pradesh Goods and Services Tax Act, 2017 being ultra vires
Section 16(1) and objective of the Central Goods and Services Tax Act, 2017
declaring the Impugned Order vide CTD Order No. DIN 3711042343522 dated
ll-04-2023 passed by the Respondent No. 7 as illegal, arbitrary,

premeditated and set-aside the same.

I.A.No.2 of 2023
petition under section 151 CPC is filed praying that in the

circumstances st,ated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation Of the Order Passed by
Respondent NO.7 vide CTD Order No.DIN 3711042343522, dated ll.04.2023
and direct Respondents to not take any coercive action, Pending disposal Of
W.P.No.17756 of 2023, on the file of the High Court.

The Petition Coming on for hearing, upon perusing the Pet'ltion and the
affidavit filed in support thereof and the earlier order of the High Court
dated.26.07.2023] 24.08.20231 03.10.2023) 21.ll.20231 23.01.2024]

19,03,2024, 01-08,2024, 22.08.2024, 14.ll.2024 & 09.01.2025 made in

I.A,No.2 of 2023 and upon hearing the arguments Of SRI P BADRINATH
Advocate for the Petitioner, and of SRI JUPUDI V K YAGNA DUTT (DEPUTY
SOLICITOR GENERAL of INDIA), for the Respondent No.1, ADVOCATE

GENERAL, for the Respondent Nos.2 to 7.
31

WP NO: 20186 of 2023
Between:
M/s Arhaan Ferrous & Non Ferrous Solutions Pvt Ltd, No.3, High Road,

santhapeta, chittoor -517001 Rep.; by its Director Mr. Shaik Rizwan.
...Petitioner

AND

1. The Assistant Director-3 & Adjudicating Authority, Directorate of
Revenue Intelligence, D.No. 59-3-8/2, Musunuri Narayana Street,
Mogalrajapuram, VIjayawada, Krishna District, Andhra Pradesh
2. The Assistant Commissioner (Central Tax), Chittor-1 Range, Tirupathi
Div-lsion.

3. The Principal Commissioner of State Tax, Government ofAndhra
pradesh, Kunchanapalli, Andhra Pradesh 522501.
4. State ofAndhra Pradesh, Rep. by its Principal Secretary

(Revenue)(GST) Department, Secretariat Building, Velagapudi,
Amaravathi, Guntur District.
5. The Union of India, represented by 'ltS Secretary, M'lnistry of F-lnance,
Central Secretariat, New Delhi.
...Respondents

I.A.No.2 of 2023
petition under section 151 of CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petit-Ion, the High

court may be pleased to extend the time granted for payment of the 10% of
the disputed tax vide order dated 10-8-2O23 in I.A.No.1 of 2023 in

w.p.No.20186 of 2023 by four more weeks from 6-9-2023, pending disposal
of w.p.No.20186 of 2023, on the file of the High Court.

The Petition Coming on for hearing, upon Perusing the Pet-ltion and the
affidavit filed in support thereof and the earlier Order of the High Court dated.
10.08.2023,13.09.2023, 20.ll.2023,19.03.2024, 01.08.2024, 22.08.2024 &

14.ll.2024 made herein and upon hearing the arguments Of
32

sRl.V.SIDDHARTH REDDY Advocate for the Petitioner and of GP for
commercial Tax, for the Respondent Nos.1 to 4, the Deputy Solicitor General
of India for Respondent No.5

WRIT PETITION NO: 21031 of 2023

Betwee n :
M/s. Sri Venkata Ramana Traders, Proprietor, Smt Venkata Laxmi
Gaganapalli, Door No 8-17-34/A/3, Komarolu Road, Giddalur, Prakasam Dist,
Andhra Pradesh - 523357. Represented by Proprietor, Smt Venkata Laxmi
Gaganapalli.
Petitioner
AND

1. Union of India, Represented by lt Secretary, Department of Revenue
North Block, New Delhi -110001

2. Central Board of Indirect Taxes and Customs, Represented by
Chairman, North Block, New Delhi -110001

3. Deputy Commissioner of Central Tax, Central GST Sub-
commissionerate, Nellore, GST Bhavan, D.No 24-7-205/2, Plot No 121,
12th Road, Magunta Layout, Nellore-524003, Andhra Pradesh.
4. Deputy Director, Directorate General of GST lntell|lgence
visakhapa{nam zonal Unit, Door No 28-14-17, Suryabagh,
Visakhapatnam-53OO20. Andhra Pradesh.
5. Senior Intelligence Officer, Directorate General of GST Intelligence
visakhapatnam zonal Unit, Door No 28-14-17, Suryabagh,
Visakhapatnam-530020. Andhra Pradesh.
6. Assistant Comm'lsioner of Central tax, GST Bhavan, Kurnool Division,
Near Childrens' Park, NR Peta, KurnooI-518 001, Andhra Pradesh.
7. M/s Panyam Cements and Mineral Industries Limited, 30/726,
Bommalasatram, Nandyal, Kurnool Dist, Andhrapradesh 518502,
Represented by S. Sreedhar Reddy, Managing Director.
33

8. BDO Restructuring Advisory LLP, Interim Resolution Professional BDO
India LLP, Level 9, The Ruby NW Wing, Senapati Bapat Marg, Dadar

(w) Mumbai 400028. Represented by Bhrugesh Rameshchandra Amin.
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 d'lrect'lon particularly One in the nature Of
WRIT of MANDAMUS declaring section 16 (2) (c) of the Central Goods and

services Tax Act, 2017 and AP GST Act, 2017 alongside the impugned

proceedings 27.04.2023 in OIO No. NLR-DC-01-2023+24-GST passed by the
3rd respondent as illegal, arb'ltrary, unjust, improper and ViOlatiVe Of Articles 14,

19(1 )(g), 21A, 265 and 300A of the Constitution of India.

Main prayer amended/substituted aS Per Court order, dt.22.09.2023, vide
lA.No.2 of 2023 in W.P.No.21031 of 2023.

IANO: 1 of2023
pet-ltion under section 151 CPC is filed praying that in the

circumstances stated in the affidav'lt filed in support of the writ petition, the
H'lgh Court may be pleased to suspend the proceedings Of the 3rd Respondent
dated 27.04.2023 in ORDER IN ORIGINAL No NLR-DC-01-2023-24-GST on

the petitioner, pending disposal of the writ Petition No.21031 of 2023, on the
file of the High Court.

The Petition Coming on for hearing, upon Perusing the Petition and the
affidav'lt filed in support thereof and the order of the H-lgh Court, dated
31.10.2023, 20.ll.2023,19.03,2024, 01.08.2024, 22.08.2024,14.ll.2024 &

o9.01.2025 made herein and upon hearing the arguments Of
sRl.M.V.J.K.KUMAR Advocate for the Petitioner, Deputy Solicitor General of
India for Respondent No.1 and Mr.Suresh Kumar Routhu, Standing Counsel,
for respondent Nos.2 to 6.
34

WP NO: 21639 of 2023
Between :
M/s. Delta Steel Structures Private Limited, Sy. No. 82 to 99, Tadigotla,

Krisnapuram, Kadapa 516003, YSR Kadapa District, Andhra Pradesh,
Rep. by its Managing Director, Mr. N. Rajasekhara Reddy.
H.Petitioner/Petitioner

AND

1. The Superintendent of Central Tax, Kadapa CGST Range, D. No.
1/2553-1, IV Floor, LKR Towers, Rajiv Marg Road, APHB Colony,

Kadapa, YSR Kadapa District, Andhra Pradesh.
2. The Union of India, rep. by its Secretary (Finance), Ministry of F-lnance,

North Block, New Delhi 110001.

...Respondents/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 in the nature of MANDAMUS
declaring that Section 16(2)(c) of the GST Act, 2017, is ultra vires, violative of
Article 14 of the Constitution of India and consequently quash the same or in
the alternative declare that it should be read down in so far as it imposes
obligation on the recipient to ensure payment of tax by supplier to the
Government and further obligates the recipient tO Verify adm'lSSibility Of lTC

availed by the supplier and consequently set aside the impugned Order in
original No. YLO401-24- 2023-204, dated 31-07-2023, passed by the F'lrst
Respondent for the Tax Periods April, 2018 to March, 2019, under the CGST
and IGST Acts, 2017, which is not valid and illegal even On Other grounds.

I.A.No.1 of 2023

petition under section 151 of CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
35

court may be pleased to grant stay of all further proceedings, ir`clud'lng
recovery of tax, interest and penalty, pursuant to the impugned Order in
original No. YLO401-24-2023-204, dated 31-07-2023, passed by the First
Respondent for the Tax Periods April, 2018 to March, 2019l under the CGST
and IGST Acts, 2017, Pending disposal of WP No. 21639 of 2023, on the file

of the High Court.

The Petition Coming on for hearing, upon perusing the Petition and the

affidav-lt filed in support thereof and the order of the High Court, dated
24.08.2023124.08.2023] 20.ll.2023] 19.03.2024, 01.08.2024, 22.08.20241

14.ll.2024 & 09.01.2025 made herein and upon hearing the arguments Of
sri.G.Narendra Chetty, Advocate for the Petitioner, SMT CHARLA SANTl for
Respondent No.1 and the Deputy Solicitor General for the Respondent No.2.

WRIT PETITION NO: 21714 of 2023

Between :
M/s. Vijaya Ganesh Agencies, D.No. 5-21-21, S. Annavaram Road, Tuni -533
401, Rep. by its Authorized Representative, Sri. Ch. Srinivas, S/o. Late. Laxmi

Satyanarayana Chakka, Aged about 41 Years.
...Petitioner

AND

1. The Assistant Commissioner (ST), Sudha Colony, Peddapuram
Kakinada Division, Kakinada District, Andhra Pradesh.

2. The Add-ltional Comm-lssioner (ST), AppeIIate Authority, Vijayawada,

NTR District, Andhra Pradesh.
3. State of Aridhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravath'l, Guntur District, Andhra Pradesh,
4. Union of India, Ministry of Finance Through -Its Secretary, 4th Floor, A-

Wing, Shastri Bhawan, New Delhi 110001.

5. M/s. Andhra Cements Ltd., Regd. Office . Sri Durga Cements Works,
sri Durgapuram, Dachepalli, Guntur District, Andhra Pradesh -522414.
36

...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 Particularly in the
nature of writ of MANDAMUS declaring the v-lres of section 16 (2) (c) of the

APGST Act / CGST Act which prescribes the levy Of tax On the
petitioner/purchaser for the fault of the seller in not paying the taxes towards
the Government and asking the Petitioner/purchaser to pay the tax once again
to the department and added to that levy of 100 times penalty and interest as
unconstitutional, violative of Articles 14,19 (1) ( g), 21, 265 and 300-A of the

constitut|lon of India and attracts the doctrine of the double jeopardy and
against to the taxing principles and violative of the Principles of Natural Justice
and the scheme of the Act and consequently to declare the Same aS ultraVireS
and to set aside the impugned order dated 31 -10-2022

(Main Prayer amended/substituted aS Per Court Order dated 16.10.2023
vide I|A|No.2 of 2023 in W.P.No.21714 of 2023)

IANO: 1 of2023
petition under section 151 of CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petition, the High
court may be pleased to grant interim stay of Rs. 9, 99, 999/-(Rs.ll, 40, 455
-Rs.1, 40, 456/-), Pending disposal Of WP 21714 of 2023, on the file of the

High Court.

The Petition Coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
15.ll.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

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 the
Respondent Nos.1 to 3, and of DEPUTY SOLICOTOR GENERAL of INDIA,
for the Respondent No.4.
37

WRIT PETITION NO: 24883 of 2023
Between :
M/s.I Sri Lakshmi Bhavani Traders, D. No. 5/263-A, Dwaraka Nagar,

proddatur-516360, YSR Kadapa District, Andhra Pradesh, Rep. by its
Proprietor, S. Chinna Narayana Reddy.
Petit-loner

AND

1. The Deputy Commissioner of Central Tax, CGST, Kadapa Division, Ill

Floor, LKR Towers, beside Rajiv Park. Rajiv Marg, Kadapa, YSR
Kadapa District, Andhra Pradesh.
2. The Assistant Commissioner of State Tax, Proddatur-I Circle, 24/586,
Rameswaram Road, Vasanthapeta, Proddatur-516164, YSR Kadapa
District, Andhra Pradesh.
3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North B]ock, New Delhi -110001.

4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
Respondents

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

consequen-fly quash the same or in the alternative declare that it should be
read down in so far as it imposes obligation on the recipient to ensure

payment of tax by supplier to the Government and further obligates the
recipient to verify admilssibility of lTC availed by the supplier and consequently

set aside the impugned Order in Original No. 04/2023 (Adjn-GST) (DC), dated

31-03-2023 read with Rectification Order, dated 12-07-2023, passed by the
38

First Respondent for the Tax Periods July, 2017 to March, 2020, under the
CGST and SGST Acts, 2017, which is also without jurisdiction and violative of

the principles of natural justice and not valid and illegal' even on other

grounds.

lANO: 1 of2023:

petition under section 151 of CPC is filed praying that in the

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

court may be pleased to grant stay of all further proceedings, including
recovery of tax, interest and penalty, pursuant to the impugned Order in
original No. No. 04/2023 (Adjn-GST) (DC), dated 31-03-2023 read with

Rectification Order, dated 12-07-2023, passed by the First Respondent for the
Tax Periods July, 2017 to March, 2020, under the CGST and SGST Acts,
2017, pending disposal of WP 24883 of 2023, on the file of the High Court.

The Petition Coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court, dated
26.09.2023, 20.ll.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

o9.01.2025 made herein and upon hear-lng the arguments Of Sri.G.Narendra
chetty Advocate for the Petitioner and of MS. SANTHI CHANDRA, Standing
counsel for the Respondent No.1 and of GP FOR COMMERCIAL TAXES for
the Respondent Nos.2 & 4 and of the DEPUTY SOLICITOR GENERAL of
INDIA, for the Respondent No.3,

WRIT PETITION NO: 27374 of 2023
Between =
M/s.Pushpit Steels Private Limited, No. 3O3 AB, Industrial Estate EXPN,
Merlapaka Village, Yerpedu Mandal, Chittoor District, Andhra Pradesh, Rep.
by its Director, Sri.Navaratan Gaur, S/o. Satyanarayana Gaur, Aged about 58
Years.
Petitioner
39

AND

1. State of Andhra Pradesh, Rep by 'lts Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
2. Union of India, Represented by -Its Secretary, Ministry of Finance, 4th

Floor, A-Wing, Shastri Bhawan, New Delhi -110001.

3. The Assistant Commissioner (ST), O/o. Additional Commissioner,
Regional GST, Aud|lt and Enforcement Office, Tirupati, Chittoor District,

Andhra Pradesh.
4. The Assis`tant Commissioner (ST), Srikalahasti, Chittoor District, Andhra

Pradesh.
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 Particularly in the
nature of writ of MANDAMUS declar-lng the v-IruS Of Section 16(2)(C) of the

CGST and SGST Acts 2017 wherein in spite of the tax paid by the Purchaser
to the seller and the seller not paying the tax to the Government and
difference of tax in between Form 2A and 3B, section 16(2)(C),17(5) and
levying penalty @ 100 times and interest thereon as illegal, arbitrary, unjust,
improper, unethical, un found and contrary to Articles 14,19(1 )(g), 21, 265 and

3OO-A of the Constitution of India and consequently to set aside the impugned
order Ref No. AD 3709220011199, dated 19-07-2023 and direct the 3rd
respondent to allow the ITC to the Petitioner.

IANO: 1 of2023
petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay all further proceedings pursuant tO the
impugned order dated 19-07-2023 else the Petitioner would suffer severe loss
and hardship, pending disposal of WP 27374 of 2023, on the file of the High
Court.
40

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
17.10.2023, 20.ll.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

09.01.2025 made herein and upon hearing the arguments Of

sRl.M.V.J.K.KUMAR Advocate for the PetitI-Oner, GP for Commercial Tax for

Respondent Nos.1, 3 & 4 and the Deputy Solicitor General for Respondent
No.2-

WRIT PETITION NO: 27548 of 2023

Between :
M/s Vagdevi Technocrats, Represented by Naveen Nalla, |lts Proprietor, Plot
No. 5, 10-27-17/1/2, Jagannath Nilay, 3rd Floor, Waltair Uplands,

Visakhapatnam, Andhra Pradesh -53OOO3.
...Petitioner

AND

1. The Additional Comm'lssioner, (ST) (Appeals), D.No. 40-5-19/9b, Back

of NVKR Towers, Mogalrajapuram, Vijayawada 520010.
2. The Ass'lstant Commissioner (ST), Chinna Waltair Circle,
visakhapatnam I Division, Ravi House, D.No.1-10613, Sector 8, MVP

Colony, Visakhapatnam -530017.
3. State ofAndhra Pradesh, Through the Principal Secretary, To
Government Revenue (CT-ll) Department Secretar-lat, Velagapudi,
Arnaravati District, Guntur.
4. The Assistant Commissioner of Central Tax, Visakhapatnam North
CGST Division, D.No.10-50-22, Siripuram, Besides Hotel Vivana,

Visakhapatnam 530 003.
...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
41

be pleased to issue a writ of Mandamus, 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 is arbitrary, without jurisdiction,

unconsti{utional, against to the principles of natural justice and as ultra-wires

to the provisions of Article 14, 300A and Article 19(1)(g) of the Const-ltution of

lndia]

B. Consequently issue a writ of certiorari, direction or order quashing

the proceedings of the lst Respondent, vide Order in Appeal Ref No.
ZD370723005463J dated 07.07.2023 (Annexure P-1), in dismissing the first
Appeal and upholding the demand of reversal of Input Tax Credit of Rs.28, 96,
023/-and Penalty equivalent to tax of Rs.28, 96, 023/- under Section 74 of the
CGST Act, 2017 imposed in the Order in Original No. ZA3706200009012

dated 10.06.2020 (Annexure P-2) by the 2nd Respondent is arbitrary, without

jurisdiction, unconstitutional, against to the principles of natural justice and
contrary to various precedents laid down in the subject matter and violative of
Article 14, 3 00A and Article 19(1)(g) of the Constitution of India. Hence, the

proceedings of the lSt Respondent are liable to be set aside in present facts
and circumstances of the case.

IANO: 1 of2023

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

circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased stay the operation of the Order in Appeal Ref No.
ZD370723005463J dated 07.07.2023 (Annexure P-1) and set aside
consequent recovery notice issued vide DIN No. 3728092348629 dated
25.09.2023 by the 2nd Respondent requesting to pay the demand of Rs.57, 92,
046/-in the interest of justice, Pending disposal of WP 27548 of 2023, on the
file of the High Court.
42

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
20.10.2023, 02.01.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

09.01.2025 made herein and upon hearing the arguments of SRI ANIL
KUMAR BEZAWADA Advocate for the Petitioner, and of GP FOR
COMMERCIAL TAXES, for the Respondent Nos.1 to 3, and of Ms. SANTHI

CHANDRA, Standing Counsel for the Respondent No.4

WRIT PETITION NO: 28351 of 2023
Between:
M/s.Vijay Nirman Company Private Limited, Represented by A V \^/ Prasad,
its Vice-Chairman, Door No ll-9-16, Dasapalla Hills, Visakhapatnam -
530003
Petitioner
AND

1. The Deputy Commissioner (ST), Special Circle -VSP 01, State Taxes
Complex, Opp.Star Pinnacle Hospital, Chinnagadhali, Visakhapatnam -
530040.
2. The Assistant Commissioner (ST), Kurupam Market Circle, D.No.13-26-

2/5, 3rd floor, ARBN Complex, Dandu Bazar, Jagadamba Jn.,
Visakhapatnam -530 002.
3. The Assistant Commissioner (ST), Gajuwaka Circle, D.No. 7-9-27, Near
Pantulagari Meda, Gayathri Bhavan, Old Gajuwaka, Visakhapatnam - ,
530026.
4. State ofAndhra Pradesh, Through the Principal Secretary, To
Government Revenue (CT-Il) Department Secretariat, Velagap.udi,
Amaravati District, Guntur.
5. The Assistant Commissioner of Central Tax, Visakhapatnam North
CGST Division, D .No.10-50-22, Siripuram, Besides Hotel Vivana,

Visakhapatnam -530 003.
Respondents
43

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

in the circumstances stated in the affidavit filed therewith, I

i. the Hon'ble High Court may be pleased to issue a writ of Mandamus or
any other writ, direction or order holding the Provisions of Section 16(2)(c) of

the CGST Act, 2017 as well as Section 16(2)(c) of the APGST Act, 2017 is
arbitrary, without jurisdiction7 unCOnStitutiOna[, agair`St tO the Principles Of

natural justice and as ultra-vires to the provisions of Article 14, 300A and

Article 19(1 )(g) of the Constitution of India,

ii. Consequently issue a issue a writ of Mandamus or any other writ,
direction or order quashing the Proceedings of the 1 st Respondent, vide Show
Cause Notice Ref No. ZD370923017171K dated 25.09.2023 (Annexure P-1),

proposed I'n respect Of reversal Of Input Tax Credit to the tune of Rs.1, 71, 94,
562/-along with Interest under Section 50 and Penalty under Section 73 of the
CGST Act, 2017 is arbitrary, without jurisdiction, unconstitutional, against to

the principles of natural justice and contrary to various precedents laid down in
the subject matter and violative of Articles 14, 300A and Article 19(1 )(g) of the
Constitution of India, Hence, the proceedings of the lst Respondent are liable
to be set aside in present facts and circumstances of the case.

IANO: 1 of2023

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the Impugned Show
Cause Notice Ref No. ZD370923017171K dated 25.09.2023 (Annexure P-1)
in the interest of justice, pending disposal of WP 28351 of 2023, on the file of
the High Court.
44

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
30.10.2023, 05.02.2024,19.03.2024, 01.08.2024, 22.08.2024,14..ll.2024 &

o9.01.2025 made herein and upon hearing the arguments Of Sri.Anil Kumar
Bezawada Advocate for the Petitioner, Government Pleader for Commercial
Tax for Respondent Nos.1 to 4 and Sri.Santhi Chandra, Standing Counsel for
Respondent No.5.

WP NO: 30788 OF 2023:
Between=
M/s. SLVS TRADERS, S. No. 53/1A/2, Sarvireddypalli Village, Kothapalli

post, proddatur -516360, YSR Kadapa District, Andhra Pradesh, Rep. by its
Proprietor D. Venkatarami Reddy.
Petitioner
AND

1. The Superintendent Of Central Tax, Proddatur-I CGST Range, D. No.
3/916, Old DSP Office Building, YMR Colony, Proddatur-516360, YSR

Kadapa District, Andhra Pradesh.
2. The Senior Intelligence Officer, Directorate General of GST Intelligence.
visakhapatnam zonal unit, Door No. 28-14-17, Suryabagh, beside
Melody Theatre, Visakhapatnam -530020.
3. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -110001.

4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh.
Respondents
petition under Article 226 of the Constitution of India pray'lng 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 declaring that Section 16(2)(c) of the GST Act,
45

2017, is ultra vires, violative of Art'lcle 14 of the Constitution of lnd'la and

consequently quash the same or in the alternative declare that llt should be
read down in so far as it imposes obligation on the recipient to ensure

payment of tax by supplier to the Government and further Obligates the
recipient to verify admissibility of lTC availed by the supplier and consequently

set aside the impugned order in original No. YLO4O2-07-2023-24, dated 31-
o8-2023, passed by the First Respondent for the Tax Periods 2017-18 and
2018-19, under the CGST and SGST Acts, 2017, which is also violative of the

principles of natural justice and not valid and illegal even on other grounds
and consequently direct the Respondents to refund the amount Of Rs.
6,73,000/-forcibly collected from the Petitioner with interest.

IANO: 1 OF2023

Petition under Section 151 CPC praying that in the circumstances

statecl in the affidavit filed in support of the petition, the High Court may be

pleased to grant stay of all further proceedings, including recovery of interest
and penalty, pursuant to the impugned Order in Original No. YLO402-07-2023-

24, dated 31-08-2023, passed by the First Respondent for the Tax Periods
2017-18 and 2018-19, under the CGST and SGST Acts, 2017, Pending
disposal of WP 30788 of 2023, 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
28.ll.2023,14.ll.2024 &,09.01.2025 made herein and upon hearing the

arguments of sri G NARENDRA CHETTY Advocate for the Petitioner and of
Ms. SANTHI CHANDRA, Stand-lng Counsel for Respondent Nos.1 and 2, Sri
v K YAGHNA DUTT, Deputy Solicitor General of I'ndia for Respondent No.3,
GP FOR COMMERCIAL TAX for the Respondent No.4;
46

WRIT PETITION NO: 30790 of 2023
Between :
M/s Sree Veerabhadra Oil Mill, 1/182B, Yerraguntla By-Pass Road, In the

premises of PMF, Somulavaripalli Panchayat, YSR Kadapa District 516360,
Andhra Pradesh, Rep. by its Proprietor, P. Veera Reddy
I..Petitioner

AND

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

North Block, New Delhi 1100O1.

2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
velagapudi, Guntur District, Andhra Pradesh.
3. The Assistant Commissioner, (ST), Proddatur-I Circle, Kadapa Division,
24/586, Rameswaram Road, Vasanthapeta, Proddatur, YSR Kadapa
I District, Andhra Pradesh 516164.

...Respondents

petition under Article 226 of the Constitution of India 'ls 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 declaring that Section 16(2)(c) of the GST Act,
2017, is ultra vires, violative of Article 14 of the Constitution of India and

consequently quash the same or in the alternative declare that it should be
read down -ln so far as it imposes obligation on the recipient to ensure

payment of tax by supplier to the Government and further ObI-lgates the
recipient to verify admissibility of lTC availed by the supplier and consequently
set aside the impugned Assessment Gum Penalty Gum Interest Order
DIN3796972339011, dated 03-07-2023, passed by the Third Respondent for
the Tax Periods July, 2021 and August, 2021, under the CGST and SGST
Acts, 2017, which is also illegal as being violatiVe Of the Principles Of natural

justice as it was passed without considering the wr-ltten objections filed by the
47

petitioner and without furnishing copy of the intelligence report/material based
on which it was passed and without affording opportunity to cross examine the
supplier, and the impugned order is also not containing the Signature/ digital

signature of the Th'lrd Respondent and is therefore not Valid and illegal even
on other grounds.

lANO: 1 of2023

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
recovery of Tax, Penalty and interest, pursuant to the impugned Assessment
Gum penalty Gum Interest Order DIN3796972339011, dated 03-07-2023,

passed by the Third Respondent for the Tax Periods July, 2021 and August,
2021, under the CGST and SGST Acts, 2017, Pending disposal of WP 3079O
of 2023, on the file of the High Court.

The pet-ltion coming on for hearing, upon perusing the Petition and the

affidavit filed in support thereof and the order of the High Court, dated
28.ll.2023,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of Sri G Narendra Chetty,
Advocate for the Petitioner, Sri Jupudi V.K.Yagnadutt, Central Government
counsel for the respondent No.1 and of GP for Commercial Tax for the
respondent Nos.2 & 3.

WRIT PETITION NO: 31527 of 2023
Between:
M/s. lndo German Internal-lonal Private Limited, Rep. by its Assistant

Manager, Mr.T.Suryaprakasa Rao, Plot No-49-18-6/1, Lalitha Nagar
sakshi office Road,I Akkayyapalem, Visakhapatnam-530016.
...Petitioner

AND
48

1. The Assistant Commissioner (ST) (FAG), Chinawaltair Circle,

Visakhapatnam.
2. The Additional Commissioner (ST), Appellate Authority (ST),

Vijayawada.
3. State ofAndhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-lI) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.

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

North BIock, New Delhi-110 001.

5. M/s Concast Steel and Power Limited, 3-106, Near Railway Station,
Dusi Village Srikakulam, Andhra Pradesh -532484 GSTIN

37MHCS8656C2Z1
...Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate writ or order
or direction-

(a) Declaring Section 16(2)(c) of the CGST Act / SGST Act, 2017 as
violative of Article 14 of the Constitution of India in as much as it imposes the

obligation that the supplier must have paid the tax before the Petitioner can
avail input tax credit, which is arbitrary, unreasonable and beyond the control
of the Petitioner and also violative of Article 14 of the Constitution; and

(b) consequently, set-aside the impugned order of the 2ndRespondent in
APL-O4, dated 12.06.2023, denying the benefit of input tax credit to an extent
of Rs.14,17, 318/-for the Period July'17 to Augus{'2019, by applying Section

16(2)(c) of the CGST and SGST Acts and also directing the lstRespondent for
consequential imposition of interest as applicable under Section 50(3) of the
49

CGST and SGST Acts and penalty as applicable under Section 122 read with
Section 73(9) of the CGST and SGST Acts.

lANO: 1 of2023
Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to grant stay of all further proceedings pursuan{ to the
impugned order of the 2ndRespondent dated 12.06.2023 respectively for the
tax period July 17 to August 19, pending disposal of the Writ Petition, as
otherwise the Petitioner will be put to severe loss and hardship., Pending
disposal of WP 31527 of 2023, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the Order of the High Court, dated
18.12.2023, 02.01.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

09,01.2025 made herein and upon hearing the arguments of Sri.P.Karthik
Ramana, Advocate for the Petitioner and of GP for Commercial Taxes for
Respondent Nos. 1 to 3 and of Sri.Jupudi V.K.Yagnadutt, Advocate for the
Respondent No.4.

WRIT PETITION NO: 31859 of 2023
Betwee n :
Shri Suman Prakash Saraogi, Prop. M/s S.P. Bailing Press, 99/5 B]ock - D,
IDA Autonagar, Visakhapatnam, Andhra Pradesh 530012
...Petitioner
AND
II The Assistant Commissioner of Central Tax, Visakhapatnam Central
CGST Division, Visakhapatnam Commissionerate, D.No.45-57-21, 2nd
floor, Sriya Complex, near Rythu Bazar, Kailasapuram, NH-5,
Visakhapatnam -530024
50

2. The Assistant Commissioner (Audit), Visakhapatnam CGST Audit
circle, Central Excise Building, New GST Bhavan, Port Area,
visakhapatnam - 530035
3. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department (ST), A.P. Secretariat, Velagapudi
4. Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North BIock, New Delhi
...Respondents

petition under Article 226 of the Constitution of India praying that in the

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

pleased to issue a writ of mandamus or any other writ, direction or order
holding the provisions of section 16(2)© of the CGST act, 2017 as well as
section 16(2)(c) of the APGST Act, 2017 as arbitrary without jurisdiction,
unconstitutional, against the principles of natural justice and aS ultra-VireS tO

the provisions of Articles 14, 300A and Art'lcle 19(1)(g) of the Constitution of

lndial

B. Consequently issue a Writ Of Mandamus or any other Writ, direction Or

order quashing the proceedings of the lst respondent, vide Order-In-Original
No,16/2223-24/GST(SS) dated 06-10-2023 (Annexure P-1), Confirming the
demand on difference between input tax cred'lt reflect-Ing in GSTR-2A and
input tax credit availed in GSTR-3B and tax payable under reverse Charge
mechanism on goods transportation services proposed by the 2nd responde`nt
in show cause notice No, 37/2021/GST/AC dated 21-09-2021 (Annexure P-3)
UNDER Section 74(1 ) of the GST Act, 2017 without proper appreciation Of the

grounds filed by the petit-loner -ln the reply to the Show Cause Notice dated
o1.09.2022 (Annexure P-2) being arbitrary W-lthOut juriSd-lCtiOn unCOnStitutiOnaI,

unreasonable and against the principles of natural justice and contrary to
various precedents laid down in the Subject matter and ViOlatiVe Of Article 14,

300A and Article 19(1)(g) of he Constitution of India. Hence, the proceedings
51

of the lst respondent are liable to be Set aside and Prayed for Waiver Of the
penalties in present facts and circumstances of the case.

IANO: 1 of2023

petition under section 151 CPC pray'lng 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 Order-In-original No.16/2023-24/GST(SS)
dated o6-10-2023 (Annexure P-1), Confirming the demand in difference
between input tax credit reflect-lng in GSTR-2A and input tax credit availed in
GSTR-3B and tax payable under reverse Charge mechanism On good
transportation services in the interest of justice, Pending disposal of WP
31859 of 2023, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the Order of the High Court, dated
18.12.2023, 02.01.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 &

o9.01.2025 made herein and upon hearing the arguments Of SRI ANIL

KUMAR BEZAWADA Advocate for the Petitioner, and of SRI Y N
vlvEKANANDA, Advocate for the Respondent Nos.1 & 2, and of GP FOR
COMMECIAL TAXES for the Respondent No.3, and of Sri V K Yagna Dutt,
Deputy Solicitor General of lnd-la, for the Respondent No.4.

WRIT PETITION NO: 32194 OF 2023

Between :
M/s.Razz Matazz, Represented by Prop. Meenakshi Anantram, Flat No.102,
D.No. 8-1-7/1, Balaji Nagar, Krishnanjali Towers, Walta|lr Uplands,

V'lsakhapatnam, Andhra Pradesh -530003.
Petitioner
AND
52

1. The Superintendent of Central Tax, Srinagar Range, Visakhapatnam
North COST Division, D.No.10-50-22, Siripuram, Lane Opp. HSBC

Main Gate, Behing Varun Bajaj Show room, Visakhapatnam -530003.
2. The State ofAndhra Pradesh, Represented by its Principal Secretary,
Revenue Department (ST), A.P, Secretariat, Velegapudi
3. Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North Block, New Delhi
Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to prayed that

A. the Hon'ble Court may be pleasecl to issue a Writ Of mandamuS Or any Other
writ, direction or order holding the Provisions of Section 16(2)(c) of the COST

Act, 2017 as well as Section 16(2)(c) of the APGST Act, 2017 as arbitrary,
without jurisdiction, unconstitutional, against the principles of natural justice

and as ultra-vires to the provisions of Articles 14, 300A and Article 19(1)(g) of
the Constitution of India,

B. Consequently issue a writ of mandamuS Or any Other Writ, direction Or Order

quashing the proceedings of the lst Respondent, vide Order-In-Original No.
o1/2023-24 dated 17.10.2023 (Annexure P-1), confirming the demand on

difference between input tax credit reflecting in GSTR-2A and input tax credit
availed in GSTR-3B under Section 73(9) and imposition of interest under
section 50 of the CGST Act, 2017 on tax wrongly paid as CGST & SGST
instead of IGST in violation of Section 19 of the lGST Act, 2017 without proper
appreciation of the grounds filed by the petitioner in the reply to the Show
cause Notice dated 20.09.2023 (Annexure P-2) being arbitrary, without

jurisdiction, unconstitutionaI, unreasonable and against the principles of
natural justice and contrary to Various Precedents laid down in the Subject
53

matter and violative of Articles 14, 300A and Article 19(1)(g) of the
constitution of India. Hence, the proceed-lngS Of the lst Respondent are liable
to be set aside and prayed for waiver of the penalties in present facts &
circumstances of the case.

IANO: 1 OF2023

petition under section 151 CPC is filed praying that in the

c®lrcumstances stated in the affidavit filed in support of the writ petition, the

High Court may be pleased tO Stay the operation Of Order-In-Original No.

o1/2023-24 dated 17.10.2023 (Annexure P-1), confirming the demand On

difference between input tax credit reflecting in GSTR-2A and input tax credit
availed in GSTR-3B in the interest of justiCe, Pending disposal Of WP 32194 of
2023, 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 on the earlier Orders of the High Court
dated 22.12.2023, 19.03.2024, 01.08.2024, 22.08.2024, 14.ll.2024 &

o9.01.2025 and upon hearing the arguments Of SRI.ANIL KUMAR

BEZAWADA Advocate for the Petitioner, Sri.Josyula Bhaskara Rao, Stand'lng
counsel for Respondent No.1, Government PIeader for Commercial Tax for
respondent No.2 and Sri.Jupudi V.K.Yagnadutt, lncharge, Deputy Solicitor

General for Respondent No.3;

WRIT PETITION NO: 33500 of 2023
Between:
M/s. KK Steel Industries, Having its principal Place Of business at
D.No.76/8/1/12, Sudha Towers, Lalitha Nagar, Bhavanipuram, Vijayawada,
NTR District -520 012, Manufacturing place at Survey No.94/1B, 91/2B, IBP
Road, Kadiyam Pothavaram, Kondapally, Krishna District, Andhra Pradesh -
521 228. Rep. by its Managing Partner, Sri. Rajasekhar Vuppala, S/o.
vuppala Jwala Naras-lmham, Aged about 63 Years.
54

Petitioner

AND

1. The Assistant Commissioner (ST)(FAG), O/o RO, Vijayawada, NTR
District, Andhra Pradesh.

2. The Appellate Additional Commissioner (ST), Appellate Authority,
vijayawada, NTR District, Andhra Pradesh.
3. State ofAndhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
4. Union of India, Ministry of Finance Through its Secretary, 4th Floor, A-
wing, shastri Bhawan, New Delhi 110001.

5. M/s. Narayanadri Steels Private Ltd., Pl.No.4-71/1, Suddavaripalii

village. Rajampet, Kadapa District, Andhra Pradesh -516115.
Respondents

petition under Article 226 of the Constitut-Ion Of India iS filed Praying that

in the c-lrcumstances stated in the affidavit filed therewith, the High Court may
be pleased to an appropriate writ, order or direction particularly in the nature
of writ of MANDAMUS declaring the VireS Of Section 16(2)(c) of the APGST
Act / COST Act which is a Charging Provision and Sect'lon 41 (2) of the APGST
Act / CGST Act 2017 wh'lch is also a charging Provision Prescribes the levy Of
tax on the petitioner / purchaser for the fault of the seller in not paying the
taxes towards the Government and asking the Petitioner / Purchaser tO Pay
the tax once again to the department and added to that levy of 100 t'ImeS

penalty and interest as ultra vires to the constitution and violative of Articles
14,19(I)(g), 21, 265 and 300-A of the Constitution Of India and attracts the
doctrine of the double jeopardy and against to the taxing principles and
violative of the principles of Natural Justice and the SCheme Of the Act and
consequently to set aside the imPugn~ed Order dated 13-06-2023 and appellate
order dated 31 -10-2023.
55

IANO: 1 of2023

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 on the balance of the disputed tax of
Rs.17, 92, 325/-and full amount of interest portion Of Rs. 26, 42, 566/-levied

by the lst respondent, pending disposal of the Writ Petition No.33500 of 2023,
on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the

affidavit filed in support thereof and the Order of the High Court, dated
o2.01.2024,19.O3.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of SRl.M.V.J.K.KUMAR

Advocate for the Petitioner, GP for Commercial Tax for Respondent Nos.1 to
3 and Central Government Counsel, for Respondent No.4.

WP NO: 2240 of 2024
Between :
M/s. Sree Saptagiri Constructions, Door No.6/144, Arts College Road,
Proddatur, YSR Kadapa, Andhra Pradesh-516 360 Rep. by its Partner
sr'l.panjagalaMurali, S/o. Panjagala Chendrayudu, Aged about 53Years.
...Petitioner

AND .

1. The Joint Commissioner (CCST), Office of the Commissioner of CCST,
9/86-A, Amaravathi Nagar, West Church Compound, Tirupat'I, Andhra
Pradesh -517 502.
2. The Union of India, Ministry of Finance, Rep. by its Secretary, 4th Floor,
A wing, Shastri Bhavan, New Delhi-110 001.

3. State ofAndhra Pradesh, Rep. by -Its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
56

4. M/s. Thriveni Earth Movers Pvt Ltd, 22/110, Greenways Road Fairlands,
Salem 636 016 Tamil Nadu.

5. Rep by its Chairman, NCLT, Chennai
6. M/s. C.V.S.R Constructions, 7/466, YMR Colony, Saraswathi
Vidyamandir School Back Side, Proddatur, YSR Kadapa, Andhra
Pradesh -516360
...Respondents

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

in the circumstances stated in the aff'ldavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order Or direction Particularly in the

nature of writ of MANDAMUS(i) declaring the vires of section 16(2)(c) of the
APGST Act / COST Act which is a charging provision and Section 41 (2) of the
APGST Act / CGST Act2017 which is also a charging provision prescribes the
levy of tax on the Petitioner /purchaser for the fault Of the Seller in not paying
the taxes towards the Government and asking the Petitioner / purchaser to

pay the tax once again to the department and added to that levy of 100 times
penalty and interest as unconstitutional violative of Articles 14,19(I)(g), 21,
265 and 300-A of the Constitution of India and attracts the doctrine of the
double jeopardy and against to the taxing principles and violative of the
principles of Natural Justice and the scheme of the Act (ii) levying a tax of
Rs.50, 00, 000/- inspite of the challans shown by the Petitioner and adding

penalty and interest thereof by the Respondent No.1 in the adjudication order
dated 29.09.2023, in order OIO No.ll/2023-24 COST as illegal, arb'ltrary,
unjust, improper. unfair, atrocious, unseen and contrary to the provisions of
the GST Act, iii)contrary to the judgment Of the Various High Courts, contrary
to the provisions of Insolvency Bankruptcy Code 2016 and the not-lfications
issued by the Ministry of Finance (Department of Revenue), Central Board of
Indirect Taxes, Customs vide Notification No.ll/2020-CT dated 21-03-2020,

circular No.l34/04/2020-GST v'lde CBEC No.20/16/12/2020-GT dated 23-03-
2020 and contrary to the Principles of Natural Justice, v'lolative of Articles 14,
57

19(1)(g), 21 and 265 of the Constitution of India and (iV) consequently tO Set

aside the same;

IA NO: 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 interim Stay Of Rs.3, 34, 48,156 (Rs.2,
13,12, 868 + Rs. 50, 00, 000/-for tax + Rs.21, 35, 288/-for penalty) and
interest, pending disposal of wp No.2240 of 2024, on the file of the High
Court-

The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court, dated
o2.01.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of Sri Pareddy Rosi Reddy,
Advocate for the Petitioner, Mr. Jupudi V.K. Yagnadutt, ln-charge Deputy
sol-lcitor General, on behalf of respondent No.1 and of Ms. Santhi Chandra,

Junior Standing Counsel for CBIC, on behalf of respondent Nos.2 to 6.

WP NO: 3146 OF 2024:
Between :
M/s. V R Cements, Door No 28/538 C, Sai Baba Nagar, Noonepalli,
Nandyal,Kurnool D'lst D'lst, ANDHRA PRADESH -518 502. Represented by

Proprietor, Shri. Sugu Lakshmi Narayana.
...Pet-ltioner

AND

1. Union of India, Represented by Its Secretary, Department of Revenue ,
North Block, New Delhi -110001

2. Central Board Of Indirect Taxes AND Customs, Represented by
cha®lrman, North Block, New Delhi -110001.
58

3. Deputy Commissioner Of Central Tax, Central GST Sub-
commissionerate, Nellore, GST Bhavan, D.No 24-7-205/2,Plot No 121,
12TH Road, Magunta Layout, Nellore-524003, Andhra Pradesh.
4. Deputy Director, Directorate General of GST Intelligence ,
visakhapatnam zonal unit, Door No 28-14-17, Suryabagh,
visakhapatnam-530020. Andhra Pradesh.
5. Senior Intelligence Officer, Directorate Genera of GST Intelligence ,
visakhapatnam zonal unit, Door No 28-14-17, Suryabagh,
visakhapa{nam-530020. Andhra Pradesh.
6. Assistant Commisioner Of Central tax, GST Bhavan, Kurnool Division,
Near Childrens' Park , NR Peta , Kurnool-518 001, Andhra Pradesh. 7

7. M/s Panyam Cements and Mineral Industries Limited, 30/726,
Bommalasatram,Nandyal,Kurnool Dist, AndhrapradeSh 518502
Represented by S. Sreedhar Reddy,Managing Director.
8. BDO Restructuring Advisory LLP, lnteim Resolution Professional BDO
India LLP,Level 9, The Ruby NW Wing , Senapati Bapat Marg, Dadar

(w), Mumbai 400028. Represented by Bhrugesh Rameshchandra
Amin.
...Respondents

petition under Article 226 of the Constitution Of India praying that 'ln the

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

pleased to issue an appropriate writ, order or direction particularly '1n the
nature of writ of MANDAMUS declaring the VireS Of Section 16(2)(c) of the

APGST Act / CGST Act which iS a Charging Provision and Section 41 (2) of the
APGST Act / CGST Act 2017 which iS also a Charging Provision both got
amended by prescribes the levy of Lax on the Petitioner / Purchaser for the
fault of the seller in not Paying the taxes towards the Government and asking
the petitioner / purchaser to pay the tax once again to the department and
added to that levy of penalty and interest as unconstitutional, ultra vires to the
constitution and violative of articles 14,19(I)(g), 21, 265 and 300-A of the
constitution of India and attracts the doctrine of the double jeopardy and
59

against to the taxing principles and v'lolatiVe Of the Princ-lples Of Natural Justice

and the scheme of the Act and consequently to set aside the impugned

proceedings dated 15.09.2023 in ORDER-IN-ORIGINAL NO. 06/2023-(GST).
The petition coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and hearing the arguments Of Sri Pareddy
Rosi Reddy, Advocate for the Petitioner, Mr. Jupudi V.K. Yagnadutt, In-charge
Deputy Solicitor General, on behalf Of respondent NoIl and of Ms. Santhi
chandra, Junior Standing Counsel for CBIC, on behalf Of respondent Nos.2 to
6;

WRIT PETITION NO: 3478 of 2024
Betwee n :
J Lal Bahadr Shastri Works Contractor, Works Contractor, Rep. by its
proprietor, Mr. J. Leela Sankara-lan D.No.2/9-0/131, Vengal Reddy Nagar,

Atmakur-518422, KumoI District, Andhra Pradesh
Petitioner

AND
1. The Deputy Assistant Commissioner, (ST)-ll, Nandyal -I circle, Nandyal,
Kumool Distr'lct, Andhra Pradesh
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-Il) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.

3. Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North BIock, New Delhi-110 001.
Respondents

petition under Article 226 of the Constitution Of lnd-la is filed Praying that

in the circumstances stated in the affidav'lt 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 section 16(2)(c) of the CGST Act / SGST Act, 2017
as violative of Article 14 of the Constitut-Ion Of India in aS much aS it imposes

the obligat'lon that the supplier must have pa-ld the tax before the petitioner
60

can avail input tax credit, which is arbitrary, unreasonable and beyond the
control of the Petitioner and also violative of Article 14 of the Constitution and

(b) consequently, set-aside the impugned order of the lst Respondent in
Ref.No.ZD370423037083N, dated 27.4.2023, denying the benefit Of input tax
credit for the period April 2019 to March 2021 by applying Section 16(2)(c) of

the CGST and SGST Acts.

IANO: 1 of 2024

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 COIIection of the disputed tax,

penalty and interest of Rs,12, 49,132/-, penalty in sum of Rs.12, 49,132/-
and |lnterest in a sum of Rs.5, 92, 096/-pursuant to the impugned Order Of the
lst Respondent dated 27.4,2023 respectively for the tax period April 2019 to
March 2021 under the Goods and Service Tax Act, 2017, pending disposal Of
the writ petition No.3478 of 2024, on the file Of the High Court.

The petition coming On for hearing, upon Perusing the Petit®lon and the

affidavit filed in support thereof and the order of the High Court order dated
12.02.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of SRI.SRINIVASA RAO
KUDUPUDI Advocate for the Petitioner GP for Commercial Tax for
Respondent Nos.1 & 2 and Sri.Y.V.Anil Kumar, Central Government Counsel,
for Respondent No.3.

WRIT PETITION NO: 3482 of 2024
Between:
M/s.Mohammad Raft Gunda, Rep. by its Proprietor, Mr. G. M, Raft, D.No,1/4,

Main Road, Dudyala, Kothapalli Mandal KurnooI District- 518422, Andhra

Pradesh
Petitioner
61

AND
1. The Deputy Assistant Commissioner (ST) -ll, Nandyal -I circle,

Nandyal, KurnooI District, Andhra Pradesh
2. State of Andhra Pradesh, rep, by its Principal Secretary to Government,
Revenue (CT-lI) Department, Secretariat, Velagapudi, Amaravati,
Gun{ur District.

3. Union of India, rep. by its Secretary (Finance), M'lnistry of Finance,

North Block, New Delhi-110 001.
Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a writ of Mandamus or any other appropriate Writ Or Order
or direction-(a) declaring section 16(2)(c) of the CGST Aet / SGST Act, 2017
as violative of Article 14 of the Constitution of India in as much aS it -Imposes

the obligation that the supplier must have paid the tax before the Petitioner
can avail input tax credit, which is arbitrary, unreasonable and beyond the
control of the Petit'loner and also violative Of Article 14 of the Constitution and

(b) consequently, set-as'lde the impugned order of the lst Respondent in
Ref.No. ZD3704230371462J, dated 27.4.2023, denying the benefit of input tax
credit for the period April 2019 to March 2O21 by applying Section 16(2)(c) of

the COST and SGST Acts.

IANO: 1 of2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit f-lled in support of the Writ Petition, the
High Court may be pleased to grant Stay Of COlleCtiOn Of the disputed tax Of

Rs.6, 38, 658/-, penalty in sum of Rs.6, 38, 658/- and -Interest in a Sum Of
Rs.2,12, 392/-totaling Rs.14, 89, 708/-pursuant to the impugned Order Of the

1 Respondent dated 27.4.2023 respectively for the tax Period April 2019 to
62

March 2021 under the Goods and Service Tax Act, 2017, pending disposal of
the Writ Petition No. 3482 of 2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of.the High Court order dated
12.02.2024,19.O3.2024, 01.O8.2024, 22.08.2024,14.ll.2024 & 09.01.2025

made herein and upon hearing the arguments of SRI.SR'NIVASA RAO
KUDUPUDI Advocate for the Petitioner GP for Commercial Tax for
Respondent Nos.1 & 2 and Sri.Y.V.AniI Kumar, Central Government Counsel,
for Respondent No.3.

WRIT PETITION NO: 4425 of 2024

Betwee n :
M/s.Hariharan Foundations Private Limited, TADA-Kalahasthi State Highway,
chendulupakkam village, Andhra Pradesh -517541 Rep. by its AGM Finance
and Accounts, Sri. P.M. Nanda Sa'l, S/o. M.P. Mani, Aged about 38 Years.
...Petitioner

AND

1. The Deputy Commissioner (Central Tax), Guntur Audit
commiss-lonerate, GST Bhavan, Port Area, Visakhapatnam -530035.
2. The Assistant Commissioner, Tirupati Audit Circle, Guntur Central GST
Aud'It Comm'lssionerate, 9/86-A, Amaravati Nagar, West Church,
Compound, M.R Palle Road, Tirupati -517 502.

3.I State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
4. Union of India, Ministry of Finance Through its Secreta.ry, 4th Floor, A-

Wing, ShastriBhawan, New Delhi 110001.

5. M/s. R.K Kumaran Interiors And Projects-, 33AXOPK8134EIZG-
NO.108 AI2, Lal Bahadur Sastri Street, SM Block, Jafferkhanpet,
Chennai, Chennai, Tamil Nadu-600083.
63

6. M/s. RR Enterprises, 33BCWPR5099FIZV-S F NO.714, Thulasi Nagar,
Rajaji Puram, Th'lruvallur, Tiruvallur, Tamil Nadu-60200.

7. M/s, SV Fly Ash And Cement Bricks Mfg, 37BUBPR7973RIZF-360/3,
srikalahasthi Road, Sathyavedu, Chittoor, Andhra Pradesh-517588
8. M/s. Visakha Steels, 37ALUPK8241 L2ZA-4-1-25/1, Old GNT Road,

Tuni, East Godavari, Andhra Pradesh-533401. Res
...Respondents

pet-ltion 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 appropriate writ, order or direction particularly in the
nature of writ of MANDAMUS(i) declaring the vires of Section 16(2)(c) of the
APGST Act / CGST Act which is a charging provision and Section 41 (2) of the
APGST Act / CGST Act 2017 which is also a charging provision Prescribes the
levy of tax on the petitioner / purchaser for the fault of the seller in not paying
the taxes towards the Government though the sections 16(2)(c)rand 41(2) of
APGST / CGST Act 2017 has not been quoted specifically and asking the
petitioner / purchaser to pay the tax once again to the department(ii) the order
not referring to the reply filed to the show cause notice but Simply saying that
the petitioner has not filed any reply to the show cause notice and (iii)levying
tax Reverse Charge Mechanism on the expenses incurred under Section 9(3)
of the CGST Act (iv) levying interest under section 50 of the CGST Act and 20
of the IGST Act and penalty under section 74 read with section 122 of CGST
Act which deals with mensrea to be established by the department and under
section 20 of the IGST Act and added to that levy of 100 times penalty and
interest as ultra v-lres to the constitution and vio+alive of Articles 14,19(I)(g),

21, 265 and 300-A of the Constitution of India and attracts the doctrine Of the
double jeopardy and aga-lnst to the taxing principles and violative of the
principles of Natural Justice and the scheme of the Act as also contrary to the

judgements of various High Courts and Hon'ble Apex Court and consequently
to set aside the impugned order dated 31-12-2023.
64

lANO: 1 of2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of tax, penalty and interest Pending
disposal of the Writ Petition No. 4425 of 2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
20.02.2024,19.03.2O24, 01.O8.2024, 22.08.2024,14,ll.2024 & 09.01.2025

made herein and upon hearing the arguments of Sri M.V.J.K.Kumar, Advocate
for the petitioner, GP for Commercial Tax for the res-pondent Nos.1 to 3 and of
Deputy Solicitor General of India.

WRIT PETITION NO: 9956 OF 2024

Between :
M/s. Shell Refractories and lnsulatiOnS Kargwal Construct'lons Pvt Ltd JV,
Represented by Penumatsa Praveen Kumar, Its Authorized Signatory 50-1-
67/2, AIIuri Seetharama Raju Nagar, Seethammadhara, Visakhapatnam,
Andhra Pradesh, 530013. Mobile No-9885504505 Email ld-
shellkcp][email protected]
Petitioner
AND

1. The Assistant Commissioner(ST), Gajuwaka Circle, Visakhapatnam-II
Division, D.No 7-9-27, Near Pantulagari Meda, Gayathri Bhavan, old
Gajuwaka, Visakhapatnam, -530026.
2. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, A.P. Secretariat, Ve'egapudi
3. Union of India, Department of Revenue, Represented by -Its Secretary

(Revenue) North BIock, New Delhi.
Respondents
65

petition under Article 226 of the Constitution of lnd-la iS filed 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 the provis'lons of Section 16(2)(c) of

the cosT Act, 2017 as well as Section 16(2)(c) of the APGST Act,
2017 as arbitrary, without jurisdiction, unCOnStitutiOnaI, aga'lnst the

principles of natural justice and as ultra-vires to the provisions Of Article
14, 300A and Article 19(1 )(g) of the Constitution of lnd'la,

B. Consequently, issue a writ Of mandamuS Or any Other Writ, direction Or

order quashing the proceedings of the lSt Respondent, vide Order-in
form DRC-07 vide Ref No. ZD370321000516X dated 04.03.2021

(Annexure P-1), confirm'lng the demand Of COST Rs. 4,86,OOO/-and
SGST Rs. 4,86,000/- on the difference between Input Tax Credit
reflecting in GSTR-2A and Input Tax Cred'lt availed in GSTR-3B for the

per'lod from July 2017 to March 2018 under Section 73(9) of the CGST
Act, 2017 and passed without considering the request for adjournment
of personal hearing filed by the pet-ltioner through Mall dated

ll.08.2020 in violation of the Principles of Natural Justice, be'Ing

arbitrary, without jurisdiction, unconstitutional, unreasonable and

against the principles of natural justice and COntrary tO Various

precedents laid down in the subject matter and violative of Articles 14,
300A and Art-lcle 19(1)(g) of the Constitution of India. Hence, the

proceedings of the lSt Respondent are liable tO be Set aside in Present
facts and circumstances of the case.

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
66

High Court may be pleased tO Stay the operation Of Order-in form DRC-07
vide Ref No. 2D370321000516X dated 04.03.2021 (Annexure P-1), confirming

the demand of cosT Rs. 4,86,000/-& SGST Rs. 4,86,000/-on the difference
between lnprit Tax Credit reflecting 'ln GSTR-2A and Input Tax Credit availed
in GSTR-3B under Section 73(9) of the CGST Act, 2017 in the interest of

justice, pending disposal of WP 9956 of 2024, on the file of the High Court.

The petition coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
30.04.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made herein

and upon hearing the arguments of SRI.ANIL KUMAR BEZAWADA Advocate
for the petitioner, GP for Commercial Tax for Respondent Nos.1 & 2 and Sri
Jupudi V.K.Yagnadutt, Standing Counsel for Central Government for
Respondent No.3.

WRIT PETITION NO: 9957 OF 2024
Between :
M/s. Shell Refractories and lnSulations KargwaI Constructions Pvt Ltd
JV, Represented by Penumatsa Praveen Kumar, Its Authorized
signatory 50-1-67/2, Alluri Seetharama Raju Nagar, Seethammadhara,
visakhapatnam, Andhra Pradesh, 530013. Mob|lle No- 9885504505
Email ld-shellkcpl'[email protected]
Petitioner

AND

1. The Assistant Commissioner(ST), Gajuwaka Circle, Visakhapatnam-II
Division, D.No -7-9-27, Near PantulagariMeda, Gayathri Bhavan, Old
Gajuwaka, Visakhapatnam, -530026.
2. The State of Andhra Pradesh, Represented by its Principal Secretary
Revenue Department, A.P. Secretar-lat, Velegapudi
3. Union of India, Department of Revenue, Represented by its Secretary

(Revenue) North Block, New Delhi.
67

Respondents

petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidavit filed therewith,

A. the High Court may be pleased to issue a Writ Of mandamuS Or any

other writ, direction or order holding the Provis'lons of Section 16(2)(c) of

the CGST Act, 2017 as well as Section 16(2)(c) of the APGST Act,
2017 as arbitrary, w'lthout jurisdiction, unCOnStitutiOnaI, against the

principles of natural justice and as ultra-vires to the provisions of Article
14, 300A and Article 19(1 )(g) of the Constitution of India,

B. Consequently, issue a writ of mandamus or any other writ, direction Or
order quashing the proceedings of the lstRespondent, vide Order-in
form DRC-07 vide Ref No. ZD370321000517V dated 04.03.2021

(Annexure P-1), confirming the demand of CGST Rs. 92,820/-& SGST
Rs. 92,820/- on the difference between Input Tax Credit reflecting in
GSTR-2A and Input Tax Credit availed in GSTR-3B for the period from
April 2018 to September 2018 under Section 73(9) of the CGST Act,
2017 and passed without considering the request for adjournment Of

personal hearing filed by the Petitioner through Mail dated ll.08.202O
in violation of the pr-lncip[es of Natural Justice, being arbitrary, without

jurisdiction, unconstitutional, unreasonable and against the principles of
natural justice and contrary to various precedents laid down in the
subject matter and violative of Article 14, 300A and Article 19(1)(g) of

the constitution of India. Hence, the proceedings of the ls±Respondent
are liable to be set aside in present facts and circumstances of the
Case-
68

IANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the grounds filed in support of the petition, the High
Court may be pleased to stay the operation of Order-in form DRC-07 vide Ref
No. ZD370321000517V dated 04.03.2021 (Annexure P-1), confirming the

demand of CGST Rs. 92,820/- & SGST Rs. 92,820/- on the difference
between Input Tax Credit reflecting in GSTR-2A and Input Tax Credit availed
in GSTR-3B under Section 73(9) of the CGST Act, 2017 in the interest of

justice, pending disposal of WP 9957 of 2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
30.04.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made herein

and upon hearing the arguments of Sri Anil Kumar Bezawada, Advocate for
the petitioners, GP FOR COMMERCIAL TAX for the Respondent Nos.1&2
and of sri JupudiV.K.YagnaDutt, Deputy Solicitor General for respondent
No-3.

WRIT PETITION NO: 11336 OF 2024

Between :
M/s Amruth Automotives Private Limited, Represented by the Managing
Director, Sri Vennapusa Rukesh Reddy Door No.13-03-259-1, DCMS
Building, Railway Feeder Road, Anantapur, Andhra Pradesh-PIN 515001.
Petitioner
AND

1. Deputy Commissioner (State Tax), Special Circle, Anantapuramu,
D.No.2nd floor, PAR Heights, Goofy Road Ananatapuramu-PIN
515005-

2. State of Andhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretariat
69

Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -

522 503.

3. Government of India, Represented by the Secretary to Government of
India Min|lstry of Finance, Revenue Department, North Block, Central

Secretariat, New Delhi-PIN -110 001.
Respondents

petition under Article 226 of the Constitution of India praying that in the

c'lrcumstances 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

(a) impugned orders passed under section 73 of the GST Acts by the Deputy
commissioner of state Tax, Special Circle, Anantapuram, vide GSTIN -
37AAGCA3770JIZH dated 30-12-2023, as without jurisdiction, not the Orders
in the eye of law, violative of the principles of Natural Justice, violative of

fundamental procedure, etc.,

(b) the Notification No 9 of 2023 -Central Tax, dated 31-03-2023, issued by
the Government of India and the corresponding Notification issued by
Government of A.P. as ultra vires of Section 168A of the GST Acts and

lANO: 1 OF2024
petition under section 151 CPC is filed praying that in the

circumstances stated in the affidav-lt filed 'ln support of the writ petit-Ion, the
High Court may be pleased to Stay the COlleCtiOn Of the disputed amounts Of

Rs.861616 + Rs.255656 + Rs.255656 (Total Rs. 13,72,928) (Tax) and

Rs.622109 + Rs.116988 + Rs.116988 (Total Rs.856,085) (Interest) and
70

Rs.86162 + Rs.25566 + Rs.25566 (Total Rs.137,294) (Penalty) for the various
reasons mentioned in detail in this affldavi{, pending disposal of

w.p.No.11336 of 2024, on the file of the High Court.

The petition com'lng on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
o9.05.2024, 01.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of sri.J.N.Venkata Suresh Kumar Advocate for the
petitioner, Government Pleader for Commercial Tax for respondent Nos.1 & 2
and sri Jupudi V. K. Yagnadutt, learned Central Government Counsel, for
respondent No.3.

WRIT PETITION No: 11419 OF 2024

Between :
M/s Kalyan Mobiles, Represented by the Proprietor-Sri Nagalamadugu Raja
sekhar, Door No.15/302, Vysya Hostel Complex, Raju Road, Anantapur,
Andhra Pradesh-PIN 515001.
...Petitioner

AND

1. Superintendent of Central Tax, Anantapur CGST Range-1, Door No 28-
999, 2nd Floor, GST Bhavan, Besides Montessor-I School, Sangamesh
Nagar, Anantapur PIN 515001.

2. Government of India, Represented by the Secretary to Government of
lnd'la, Ministry of Finance, Revenue Department, North BIock, Central
secretariat, New Delhi-PIN-110 001.

3. State of Andhra Pradesh, Represented by the Secretary to Government
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Buildings Velagapudi, Mangaiagiri Mandal, Guntur (District), AP, PIN

522 503
...Respondents
71

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 as'lde (a) the impugned Order-|ln-Original in

o.c.No. 435/2023, dated 31-12-2023 passed by the Superintendent of Central
Tax, COST Range-I, Anantapur as illegal, void, inoperative, not Orders in the
eye of law, etc., and (b) the Notification No 09 of 2023-Central Tax, dated 31-
o3-2023 and the corresponding Notification issued by the Government of A.P.
as violative of section 168(A) of the COST Act, 2017 and the APGST Act,
2017 and (c) the Section 16(2)(C) of the CGST Act, 2017 and the APGST Act,
2017 as ultra vires of Article 14 of the Constitution of India;

The petition coming on for hearing, upon Perusing the Petition and the

affidavit f-lled in support thereof and the order of the High Court order dated
10.05.2024, 01.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of sri J.N.Venkata Suresh Kumar, 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;

WRIT PETITION NO: 11537 OF 2024

Betwee n :
M/s Kalyan Mobiles, Represented by the Proprietor Sri Nagalamadugu Raja
sekhar, Door No.15/302, Vysya Hostel Complex, Raju Road, Anantapur,
Andhra Pradesh-PIN 515001.
...Petitioner

AND

1. Superintendent of Central Tax, Anantapur COST Range-1, Door No 28-
999, 2nd Floor, GST Bhavan, Besides Montessori School Sangamesh ,
Nagar, Anantapur PIN 515001.
72

2. Government of India, Represented by the Secretary to Government of
India, Ministry of Finance, Revenue Department, North Block, Central

secretariat, New Delhi-PIN 110 001..

3. State ofAndhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretariat
Buildings Velagapud'l, Mangalagiri Mandal, Guntur (District), AP, PIN -

522 503
4. Additional Commissioner of Central Tax, (GST-Appeals), D.No.3-30-15,

Ring Road, Guntur, A.P., PIN 522 006.
...Respondents

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

in the circumstances stated in the affidavit filed therewith, the H-lgh Court may
be pleased to issue an appropriate writ, order or direct'lon, more in the nature
of writ of Mandamus, setting aside (a) the impugned Order-in-appeal in
Appeal No.15/2023(T) GST, dated 03-ll-2023 passed by the Additional
commissioner (GST-Appeals), Guntur, along With Order-in-Original

No.18/2022 (GST-Supdt) dated 28-ll-2022 passed by the Respondent No.1
as unconstitutional, patently illegal, void, inoperative, not Orders |ln the eye Of
law, without jurisdiction, etc., and (b) the Notification No.09 of 2O23-Central

Tax, dated 31-03-2023 and the corresponding Notification issued by the
Government of A.P. as violative Of Sect-Ion 168(A) of the CGST Act, 2017 and
the APGST Act, 2017 and (c) the Section 16(2)(C) of the CGST Act, 2017 and
the APGST Act, 2017 as ultra vireS Of Article 14 of the Constitution of India;

lANO:1 OF 2024:

pet'ltion under section 151 CPC is filed praying that 'ln 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 amounts Of

Rs.5,49,096 + Rs.5,49,096 (Total Rs.10,98,192) (Tax) and Rs.161401 +
161401 (Totals : Rs.322802) (Penalty), for the Var'lOuS reasons mentioned in
73

detail in this affidavit; and to pass such other order or orders in the interest of
Justice, lest the Petitioner will be put to irreparable economic loss. The levy of

these amounts has no legs to stand. The balance of convenience is clearly in
favour of the petitioner and against the Respondents., pending disposal of
WP No.11537 of 2024, on the file of the High Court.

The petition coming on fort hearing, upon perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
10.05.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made herein

and upon hearing the arguments of Sri J.N.Venkata Suresh Kumar, Advocate
for the Petitioner and Ms.Santhi Chandra, Standing Counsel for the
Respondent Nos.1 & 4 and Deputy Solicitor General for the Respondent No.2
and GP for Commercial Tax for the Respondent No.3.

WRIT PETITION NO: 11718 OF 2024

Betwee n :
M/s AMRUTH INFRA, Represented by the Proprietrix -Smt Ramulamma
Peram, Shop.No.33 and 34, Ground Floor, New Municipal Complex, Subash
Road, Near Clock Tower, ANANTAPURAMU -Andhra Pradesh, 515001
...Petitioner
AND

1. The Superintendent of Central Tax, Anantapur CGST Range-1 2nd
FIoor, GST Bhavan, Door No.28-999, Beside Motessori School,
Sangamesh Nagar, Anantapur Pin. 515005.
2. State of Andhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretariat
Buildings Velagapudi, Mangalagiri Manda[, Guntur (District), AP, P[N. -

522 503.
3. Government of India, Represented by the Secretary to Government of
India, Ministry of Finance, Revenue Department, North Block, Central

Secretariat, New Delhi PIN. -110 001.
74

..Respondents
petition under Article 226 of the Constitut'lon of India is filed praying that

in the c'lrcumstances 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 (a) impugned Claimed Order Passed
under section 73 of the GST Acts by the Superintendent of Central Tax,
Anantapuram, CGST Range-I, Anantapuram, vide order-in-Original
No.16120231 (GST-Supdt) 17-06-2023, as without jur'lsdiction, not the Orders

in the eye of law, violative of the principles of Natural Justice, violative of
fundamental procedure, etc., (b) the Notification No.9 of 2023 Central Tax,
dated 31-03-2023, issued by the Government of India and the corresponding
Notification issued by Government of A.P. as ultra vires of Section 168A of the
GST Acts. and (c) the Section 16(2)(C) of the GST Acts as ultra vires of the
Article 14 of the Constitution of lndia',

lANO: 1 OF 2024:

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the Writ Petition, the
High Court may be pleased tO Stay the COlleCtiOn Of the disputed amounts Of

Rs.4,84,494 (Tax), + an unqualified interest + late fees of Rs.454380 and
Rs.58.296 + Rs.75.000 (Total Rs.1,33,296) (Penalty) for the various reasons
mentioned in detail in this affidavit. and to pass such other order or orders in
the interest of Justice. lest the Petitioner will be Put tO irreparable economic
loss. The levy of tax, etC., has nO legs tO Stand. The balance of convenience iS
clearly in favour of the petitioner and against the Respondents., pending
disposal of wp No.11718 of 2024, on the file of the High Court.

The petition coming On for hearing, upon PeruS'lng the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
10.05.2024, 01.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of sri J.N.Venkata Suresh Kumar, Advocate for the
75

petitioner and Ms.Santhi Chandra, Standing Counsel for the Respondent
Nos.1 & 4 and Deputy Solicitor General for the Respondent No.2 and GP for
Commercial Tax for the Respondent No.3.

WRIT PETITION NO: 14029 OF 2024
Between :
M/s.A One lspat Pvt. Ltd., Plot No.14(Part), APllC Industrial Park, Gollapuram

village, Hindupur, Anantapur, Andhra Pradesh - 515201, Rep. by its
Managing Director, Sanjay Kumar JaIIan..
Petitioner

AND

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

Finance, North Block, New Delhi -110001.

2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapud-I, Guntur District, Andhra Pradesh.

3. The Assistant Commissioner of Central Tax, Anantapur GST
Division, D. No. 28-999, 1 Floor, GST Bhavan, Beside Montessori

school, sangamesh Nagar, Anantapur, Anantapur D-lstrict, Andhra
Pradesh.
Respondents

petitio'n under Article 226 of the Constitution of India -IS filed Praying that

in the circumstances stated in the aft-ldavit filed therewith, the High Court may
be pleased to issue an appropriate writ, order or Direction more part-lcularly in
the nature of MANDAMUS declaring that Section 16(2)(c) and . 41(2) of the
GST Acts, 2017, are ultra vires, violative of Article 14 of the Constitution of
India and consequently quash the same or in the alternative declare that it
should be read down in so far as it imposes obligation on the recipient tO
ensure payment of tax by supplier to the Government and further obligates the
recipient to verify admissibility of ITC availed by the supplier and consequently
76

set aside the impugned order-in-original No. ll/2024 (GST) (AC), dated 29-
o5-2024, passed by the Third Respondent for the Tax Periods July, 2020 and
November, 2020, under the lGST, CGST and SGST Acts, 2017, which -ls also
illegal as being violative of the principles of natural justice as it was passed
without effectively considering the written objections filed by the Petitioner and
without furnishing copy of the intelligence report/material based on which it

was passed and without affording opportunity to cross examine the supplier,
and is therefore not valid and illegal even on Other grounds.

IANO:1 OF 2024

petition under section 151 CPC is filed praying that 'ln the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be Pleased tO grant Stay Of a" further Proceedings, including
recovery of Tax, Penalty and interest, PurSuant tO the impugned Order-in-
original No.ll/2024 (GST) (AC), dated 29-05-2024, passed by the Third
Respondent for the Tax Periods July, 2020 and November, 2020, under the
lGST, CGST and SGST Acts, 2017, pending disposal of W.P.No.14029 of
2024, on the file of the High Court.
The petition coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
ll.07.2024, 01.08.2024, 22.08.2024,14.ll.2024 & 09.01,2025 made herein
and upon hearing the arguments of sRl.G.NARENDRA CHETTY Advocate for
the petitioner, The Deputy Solicitor General for Respondent No.1,
Government Pleader for Commerc'lal Tax, for Respondent No.2 and Ms,Santhi
chandra, standing counsel for Respondent No.3.

WP NO: 14040 OF 2024:
Between :
M/s.S.V.R.Electro Projects Private Limited, H. No. 3- 68, Koppolu Village,

Koppolu Mandal, Prakasam District, Andhra Pradesh - 523286, rep. by its
Director Bolla Subba Rao.
77

Petitioner

AND

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

North Block, New Delhi -110001.

2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Build-lngs,
velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner of Central Tax, Nellore CGST Div'ISiOn,
GST Bhavan, D. No. 24-7-205/2, Plot no.121,12th Road, Magunta

Layout, Nellore-524003, Nellore Distr|lct, Andhra Pradesh.
4. The Goods and Service Tax Counc-ll, 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 Delhi-110 001.
Respondents

pet-ltion under Article 226 of the Constitution of India Praying that in the

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

pleased to issue an appropriate writ, order or Direction, more particularly -ln
the nature of MANDAMUS
i. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of Articles 14,
19 (1)(g) and 300-A of the Constitution of India or in the alternative hold that

s. 16(4) is not applicable tO the Present Case Or declare that the Period Of
limitation prescribed in S.16(4) ®ls 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,
ii. Declaring that the impugned Notification No. 56/2023, r Tax, dated 28-12-

2023, issued by the first and f-lfth Respondents, and the -Impugned G.O. Ms.
No. 221, Revenue (Commercial Taxes) Department, dated 17-05-2023 issued
78

by the second Respondent, under S.168-A of the CGST Act, 2017, extending
the period of Limitation prescribed u/S. 73(10) of the CGST Act, 2017, for the
Financial Year 2018-19, t|lII 30-04-2024, 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,

iii. Declaring the impugned Order-in-Or-lginal No. NLR-AC-ll-2024-25-GST,

dated 29-04-2024, passed by the Third Respondent for the F'lnanciaI Year
2018-19 under the CGST/SGST and lGST Acts, 2017, as contrary to law,
without jurisdiction, barred by limitation, unjustified, unsustainable and illegal

and consequently set aside the same;

IANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petitio.n, the
High Court may be pleased to grant stay Of ail further Proceedings including
collection of tax, interest and penalty pursuant to the impugned Order-in-
original No. NLR-AC-ll-2024-25-GST, dated 29-04-2024, passed by the
Third Respondent for the Financial Year 2018-19 under the CGST/SGST and
IGST Acts, 2017, pending disposal of W.P.No.14040 of 2024, on the file of the
High Court.

The petition com-lng on for hearing, upon PeruS'Ing the Petition and the

affidavit filed in support thereof and the earlier Orders Of the High Court dated
ll.07.2024, 01.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of sRl.G.NARENDRA CHETTY Advocate for the
petitioner, The Deputy Sol'lcitor General for Respondent No.1, Government
pleader for Commercial Tax, for Respondent No.2 and Ms.Santhi Chandra,
standing Couns+el for Respondent Nos.3 to 5;
79

WP NO: 14426 OF 2024:
Between :
M/s.Larix Minerals, (now closed), Rep. by its Managing Partner, Mr. Kota

Ramakoteswara Rao, s/o Pothuraju, aged 34 years, r/o Sri Nagar Colony,
Martur (P.O. & MD), Bapatla -523301, Andhra Pradesh.
Petitioner
AND

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

North Block, New Delhi -110001.

2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (State Tax), Bapatla Circle,ll-2-18, Opp
Railway Station, Sivalayam Street, Bapatla -522101, Guntur District,

Andhra Pradesh.
4. The Goods and Service Tax Council, Rep, by its Secretary, GST
council, secretariat, 5th FIoor, Tower-lI, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.

5, The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi-110 001.

Respondents

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

pleased to 'lssue an appropriate writ, order or Direction, more particularly in
the nature of MANDAMUS

i. Declaring that the impugned Notification No. 56/2023, Central Tax, dated
28-12-2023, issued by the First and Fifth Respondents, and the impugned
G.O. Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-
80

2023 issued by the Second Respondent, under S. 168-A of the COST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10) of the COST

Act, 2017, for the Financial Year 2018-19, till 30-04-2024, are ultravires

section 168-A of the COST Act, 2017, manifestly arbitrary, violative of Article
14 of the Constitution of India, illegal and COnSequently quash the Same.

ii. Declaring the impugned Assessment, Penalty and Interest Order, vide Ref.
No. ZD370424028599Z, dated 29-04-2024, for the F.Y. 2018-19 passed by
the Third Respondent under S. 73 of the GST Acts, 2017, as barred by
I-Imitation, violative of the pr|lnCiPleS Of natural justice, COntrary tO law, Without

jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same;

IANO:1 OF 2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ pet'ltion, the
High Court may be pleased to grant Stay Of all further Proceedings inClud-lng

collect'IOn Of tax, interest and Penalty PurSuant tO the impugned Order, vide
Ref. No. ZD370424028599Z, dated 29-04-2024, for the F.Y. 2018-19 passed
by the Third Respondent, under S. 73 of the GST Acts, 2017, pending
disposal of w.p.No.14426 of 2024, on the file of the High Court.

The petition coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the earlier orders of the High Court dated
ll.07.2024, 01.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of sRl.G.NARENDRA CHETTY Advocate for the
petitioner, The Deputy Solicitor General for Respondent No.1, Government
pleader for commercial Tax, for Respondent Nos.2 & 3 and Ms.Santhi
chandra, standing counsel for Respondent Nos.4 & 5-,
81

WRIT PETITION NO: 14430 OF 2024
Between :
M/s.Ad'ltyaadi Cars Private Lim®lted, Flat No.102, Sai Datta Apartments, Ram

Nagar, Anantapur-515 004. Rep. by its Managing Director Mr.Thuma{i

Adiseshu.
Petitioner

AND
1. The Assistant Commissioner Of State Tax, Ananthapuramu-ll C'lrcle,
Ananthapuramu.
2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue

(cT) Department, A.P. Secretar-lat, Amaravati.
3. The Union of India, Rep. by its Secretary, Ministry of Finance,
Government of India, North Block, New Delhi -110 001.

4. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, Ministry of Finance, Department Of Revenue, North BIock,
central secretariat, New Delhi -100 001.
Respondents

petition under Article 226 of the Constitution of India iS filed Praying that
'ln the circumstances stated in the affidavit filed therew-lth, 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 issuing Summary
of show cause Not-Ice in Form GST DRC-01, dated 31.05.2024 served on the
petitioner by RPAD on 16.06.2024 proposing tO levy tax, Interest and Penalty
for the tax period 2019-20, without serving Form GST DRC-01A, w-lthout DIN
No. and without Signature to the Notice by the lst Respondent aS arbitrary,
contrary to the provisions of the IGST / CGST / SGST Act 2017, patently
barred by I-lm-ltation without jurisdiction as contemplated under section 73(10)
of the IGST / CGST/SGST Act 2017, in consonance With Notification
No.09/2023, dated 31.03.2023 and Notification No.56/2023-Central Tax, dated
28.12.2023, as illegal, ultra VireS tO Section 168A of the lGST / CGST/SGST
82

Act 2017, without jurisdiction, bias, frivolous, and in Violation Of Princ-lples of

Natural Justice and contrary to Article 14 of the Constitution of India (2)

declare Notification No.09/2023, dated 31,03.2023 and Notification

No.53/2023-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
summary of show cause Notice in Form GST DRC-01, dated 31.05.2024
issued by the lst Respondent, served On the Petitioner on 16.06.2024 by
RPAD, as null and void, (3) the Summary of Show Cause Notice in Form GST
DRC-01, dated 31.05.2024 issued by the lSt Respondent and the Show
cause Notice cannot be questioned before the AppeIIate Authority;
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 Suspend the operation Of Summary of Show
cause Notice in Form GST DRC-01, dated 31.05.2024 issued by the let
Respondent, for the tax Period 2019-20, under lGST / CGST / SGST Act,
2017, pending disposal Of W.P.No,14430 of 2O24, on the file of the High

Court.
The petition coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
ll.07.2024, 01.08.2024, 22,08.2024,14.ll,2024 & 09.01.2025 made herein

and upon hearing the arguments of sRl.G.NARENDRA CHETTY Advocate for
the petitioner, The Deputy Solicitor General for Respondent No.1,
Government PIeader for Commercial Tax, for Respondent No.2 and Ms.Santhi
chandra, standing counsel for Respondent No.3;

WP NO: 16226 OF 2024:
Between :
M/s. Patel Engineer'lng Works, Through its Authorized Representative Mr.
Kiran lswaradas Sanghvi S/o lshwardas M Sanghvi, Aged 71 years, Having
office at c-3, Industrial Area, Kancharapalem, Visakhapatnam -530007.
83

Petitioner

AND

1. Union of lnd-la, Through the Secretary, Department of Revenue,
Ministry of Finance, North Block, New Delhi-110 001.

2. State ofAndhra Pradesh, Through The Principal Secretary, To
Government, Revenue (CT-ll) Department, Secretariat, Velagapudi,
Amaravat-I, District -Guntur.

3. Central Board of Indirect, Taxes and Customs, Ministry of Finance,
North Block, New Delhi -110 001.

4. Additional Commissioner (GST-APPEALS), Office of the
commissioner of central Tax and Customs (Appeals), D. No. 3-10-
15, Ring Road, Guntur-522006.
5. The Superintendent of Central Tax, Mar-lpalem, CGST Range, 2nd
Floor, Door No. 45-57-21, Near NH-5, Narsimhanagar,
Akkayapalem, Visakhapatnam -530024.
Respondents

petition under Article 226 of the Constitution of India pray'lng

a) that in the circumstances stated in the affidav-lt filed therewith, the High
court may be pleased to issue a writ of certiorari or any other appropriate
writ/ order/ direction under Article 226 of the Constitution of India Calling for

the records pertaining to the petitioner case and after going into the validity
and legality thereof to quash and set aside Impugned Order dated 29.02.2024

(Exhibit A1).

b) that this Hon'ble Court be pleased to issue a Writ of certiorari Or any
other appropriate writ/ order/ direction under Article 226 of the Constitution of
India calling for the records Perta-lning tO the Petitioner case and after going
into the validity and legal-Itv thereof hold that the impugned Section 16(2)(c) of

the CGST Act/APGST Act is violative of Articles 14,19(1)(g) and Article 21 of

the const-ltution of India (Exhibit 'lA2")
84

c) that this Honlble Court be pleased to issue a Writ of certiorari or any
other appropriate Writ/ order/ direction under Article 226 of the Constitution of
India calling for the records pertaining to the Petitioner case and after going
into the validity and legality thereof read down impugned Section 16(2)(c) of

the CGST Act / APGST Act in a manner that the same would not be
applicable in the facts of th.e present case (Exhibit llA2")

d) {ha{ this Hon'b[e Court be pleased to issue a Writ of Cer{iorari or any

other appropriate Writ/ order/ direction under Article 226 of the Constitution of
India calling for the records pertaining to the Petitioner case and after going
into the validity and legality thereof direct Respondent No. 3 to issue

guidelines/ instructions to its officer to not initiate recovery proceedings
pursuant to the order of the First Appellate Authority or any other authority
against whose order the appeal lies before the GST Appellate Tribunal under
Section 1 12. of the CGST Act/APGST Act
e) forcostsofthis Petition.

IANO: 1 OF2024

petition under Section 151 CPC is filed praying that in the

circumstances stated in the affildavit filed in support of the writ petition, the
High Court may be pleased to suspend the Impugned Order dated 29.02.2024

passed by Respondent No.4 forthwith a direction not to recover the demand
confirmed vide the Impugned Order dated 29.02.2024, pending disposal of
W.P.No.16226 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
01.08.2024, 22.08.2024,14.ll.2024 & 09.01.2025 made herein and upon

hearing the arguments of Sri.Sai Sundeep Manchikalapudi, Advocate for the
Petitioner, Central Government for Respondent No.1, Assistant Government
85

Pleader for Commercial Tax for Respondent No.2, Ms.G.Santhi Chandra,
Standing Counsel for Respondent Nos.3 to 5;
WP NO: 18659 OF 2024:
Between:
M/s. SreeAkshaya Oil Refineries, D. No.17-442, NeerugantiVeedhi, Near
Venkateswara Theatre, Ananthapur-515001, Anantapur District, Andhra
Pradesh, Rep. by its Partner, Mr. M. Subbaiah.
Petitioner
AND

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

North Block, New Delhi -110001.

2. The State of Andhra Pradesh, , Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
3. The Additional Commissioner (GST-Appeals), Office of the
Commissioner of Central Tax and Customs (Appeals), D. NO.3-30-15,
Ring Road, Guntur -522006, Guntur District, Andhra Pradesh.
4. The Superintendent of Central Tax,Anantapur GST Range-2, D. NO.28-
999, 3rd Floor, GST Bhavan, Beside Montessori School, Sangamesh
Nagar, Anantapur-247524, Anantapur District, Andhra Pradesh.
5. The Assistant Commissioner of Central Tax,Anantapur GST Division, D.
No. 28-999, I FIoor, GST Bhavan, Beside Montessori School,

Sangamesh Nagar, Anantapur-515001, Anantapur District, Andhra
Pradesh.
6. The Commissioner of Central Tax,TirupatiCommissionerate, 9/86-A,
Amaravathi Nagar, West Church Compound, M.R. Palli Road, Tirupati-
2240454, Tirupati District, Andhra Pradesh.
Respondents
Petition under Article 226 of the Constitution of India I'S fI-led 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
86

the nature of MANDAMUS declaring that Section 16(2)(c) and S. 41(2) of the
GST Acts, 2017, are ultra vires, violative of Article 14 of the Constitution of
India and consequently quash the same or in the alternative declare that they
should be read down in so far as they impose Obligation On the recipient tO

ensure payment of tax by supplier to the Government and further obl'Igate the
recipient to verify admissibility of lTC availed by the supplier and consequently

set aside the impugned order-in-Appeal No. TTD-GST-000-APP-2024-25,
dated 30-05-2024, passed by the Third Respondent for the Tax Periods April,
2018 to March, 2020 under the CGST and SGST Acts, 2017, which is also
illegal as being vio[ative of the pr'InCiPleS Of natural justice aS it Was Passed

without effectively considering the Written Objections and evidence filed by the
petitioner and the findings of the FOur{h Respondent and without furnishing

copy of the intelligence report/material based on which it was passed and
without affording opportunity to cross examine the supplier, and is therefore
not valid and illegal even on other grounds and COnSequently restore the
order-in-original No. 04/2022-23 (GST)(SUPDT.), dated 29-12-2022 passed
by the Fourth Respondent.
IANO: 1 OF 2024:

petition under section 151 of CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petition, the High
court may be pleased to grant stay of all further proceedings, including
recovery of Tax, Penalty and interest, PurSuant tO the impugned Order-in-
AppeaI No. TTD-GST-000-APP-009-2024-25, dated 30-05-2024, passed by
the Third Respondent for the Tax Per-lods April, 2018, to March, 2020, under
the CGST and SGST Acts, 2017, Pending d'lsposal Of WP 18659 of 2024, on
the file of the High Court.
The petition coming On for hearing, upon Perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
29.08.2024,14.ll.2024 & 09.01.2025 made herein and upon hearing the

arguments of sri G NARENDRA CHETTY Advocate for the Pet-ltioner and of
LEARNED DEPUTY SOLICITOR GENERAL for the Respondent No.1 and of
87

GP FOR COMMERCIAL TAX for the Respondent No.2 and of Ms.SANTHI
CHANDRA, Standing Counsel for Central Tax for the Respondent Nos.3 to 6;
WP NO: 22386 OF 2024:
-Between :

Deccan Ferro Alloys Pvt. Ltd., Represented by its Managing Director Mr. P.
sivarama Raju, Ramanagar, Chintalapalem, Pendurthi- 531173
V'lsakhapatnam District.
Petitioner
AND

1. The Dy Commissioner(ST), O/o. the Chief Commissioner (ST), A.P.,
Kunchanapalli, Guntur District.

2. The Additional Commissioner (ST), AppeIIate Authority, Vijayawada
3. M/s. Gang-lsettySreedhar, 2, D No 21/185, Kamasawri, G Agraharam
Near Up School, Cheepurupalli, Vizianagaram - 535128 Andhra
Pradesh
4. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-Il) Department, Secretariat, Velagapudi,
Amaravathi, Guntur Distr-lot.

5. The Union of India, Ministry of Finance, Rep. by its Secretary, New
Delhi.

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

circumstances stated -ln the affidav-lt filed therewith, the High Court may be

pleased to grant the following reliefs
A, To issue Writ of Mandamus and/or any Other Sim'llar/appropriate Writ,
declaring that the provisions of clause (c) of sec.16 (2) of the Act, particularly
the words the tax charged in respect of such supply has been actually paid to
the government, in spite of the tax paid by the purchaser to the seller and the
seller not paying the tax to the Government, as illegal, arbitrary, unjust,
improper, un found and violate the Articles 14,19(I)(g), 21, 265 and 300-A of

the cons{'ltution of India and in-operative in law tO the extent it iS Prejudicial tO
88

the interest of the petitioner and subject matter of the present Petition.
Consequently,
B. to declare that the Order No. DIN'. 3731082357126 Dt.31-08-2023, (Ex. P-

4) passed U/s. 73(1) of the APGST Act df 2017, and the CGST Act, 2017 for
the tax period from April 2018 to March 2019, passed by the P Respondent,
as illegal and in-operative in law. and

c. to declare that the order in Form GST-04 Dt. 29.04.2024 (Ex. P-5), passed
by the 2ndRespondent as illegal and in-operat'lve in law;

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 petition, the High
court may be pleased to grant stay of collection of the disputed tax CGST of
Rs. 4,17,202/-and SGST of Rs. 4,17,202/-and Interest of Rs. 3,19,404/-
relating to cosT and Rs. 3,19,404/-relating to SGST, for the tax period from
April 2018 to March 2019 pursuant to the Order Of the lstRespondent dated
31,08.2023 (Ex.P-4), as confirmed by the 2ndRespondent v-Ide Order in Form
GST-04 Dt. 29.04.2024 (Ex. P-5), pending disposal OfWP No. 22386 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 04.10.2024,14.ll.2024 & 09.01.2025 upon

hearing the arguments of MS.SANTHI CHANDRA, Standing Counsel for the
Respondent No.1 and of GP FOR COMMERCIAL TAX for the Respondent
Nos.2 & 4 and of SRI PASALA PONNA RAO, DEPUTY SOLICITOR
GENERAL for the Respondent No.5;
WP NO: 22459 OF 2024:
Betwee n :
M/s. Deccan Ferro Alloys Pvt. Ltd., Represented by its Managing Director Mr.
p. sivarama Raju, Ramanagar, Chintalapalem, Pendurthi-531173
Visakhapatnam D-lstrict.
Petitioners
AND
89

1. The Dy. Commissioner (ST), O/o. the Chief Commissioner (ST), A.P.,
Kunchanapalli, Guntur District.

2. The Additional Commissioner (ST), Appellate Authority, Vijayawada

3. M/s. Gangisetty Sreedhar, 2, D No 21/185, Kamasawri, G Agraharam
Near Up School, Cheepurupalli, Vizianagaram-535128 Andhra Pradesh
4. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-ll) Department, Secretariat, Velagapudi,
Amaravathi, Guntur District.

5. The Union of India, Ministry of Finance, Rep. by ®lts Secretary, New

Delhi.

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 grant the following reliefs -
A. To issue Writ of Mandamus and/or any other similar/appropriate Writ,
declar'lng that the provisions of clause (c) of See.16 (2) of the Act, particularly
the words the` tax charged in respect of such supply has been actually paid to
the government, in sp-lte of the tax paid by the purchaser to the seller and the
seller not paying the tax to the Government, as illegal, arbitrary, unjust,
improper, un found and violate the Articles 14,19(1)(g), 21, 265 and 300-A of

the constitution of India and in-operative in law to the extent it iS Prejudicial tO

the interest of the petitioner and subject matter of the present Petition.
Consequently,
B. to declare that the Order No. DIN 373108231O726 Dt.31-08-2023,

(Ex. P-4) passed U/s. 73(1) of the APGST Act of 2017, and the CGST Act,
2017 for the tax period from July 2017 to March 2018, passed by the lst
Respondent, as illegal and in-operative in law. and
c. to declare that the order in Form GST-04 Dt. 29.04.2024 (Ex. P-5),

passed by the 2nd Respondent as illegal and in-operative in law
90

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 collection of the disputed tax of COST of
Rs.1,76,217/-and SGST of Rs.1,76,217/-and Interest of Rs. 1,72,102/-

relating to CGST and Rs.1,72,102/-relating to SGST, for the tax period from
July 2017 to March 2018 pursuant to the order of the lst Respondent dated
31.08.2023 (Ex.P-4), as confirmed by the 2nd Respondent vide order in Form

GST-04 Dt. 29.04.2024 (Ex. P-5), pending disposal ofWP No. 22459 of2024,
on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 04.10.2024,14.ll.2024 & 09.01.2025 upon

hearing the arguments of Sr'l A SARVESWAR RAO Advocate for the
petitioner and of Ms. Santhi Chadra, Standing Counsel for the Respondent
No.1, GP FOR COMwiERCIAL TAXES for Respondent Nos. 2 and 4, Deputy
Solicitor General for Respondent No.5;
WP NO: 23638 OF 2024:
Betwee n :
M/s. Spruce Engg Co, Rep. by its Sole Prop. Mr. Raman Kumar
Middha, 6-22-3, East Point Colony, China Waltair, Visakhapatnam -
530017 Andhra Pradesh.
Petitioner
AND

1. The Superintendent Of Central Tax, Siripuram CGST Range,
visakhapatnam North GST Division, 3rd FIoor, D. No. 10-50-22,

Siripuram, Behind Varun Bajaj Show Room, Visakhapatnam -530003.
2. The Central Board of Indirect Taxes and Customs, J 684 + 843, North
BIock, Central Secretariat, New Delhi.

3. The Union of India, Ministry of Finance, Rep. by its Secretary, New

Delhi.

Respondents
91

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 grant the following reliefs
A. To issue Writ of Mandamus and/or any other similar/appropriate Writ,
declaring that the provisions of clause (c) of See. 16 (2) of the Act, particularly
the words the tax charged in respect of such supply has been actually paid to
the government, in spite of the tax paid by the purchaser to the seller and the
seller not paying the tax to the Government, as illegal, arbitrary, unjust,
improper, un found and violate the Articles 14,19(1)(g), 21, 265 and 300-A of

the Constitution of India and in-operative in law to the extent it is prejudicial to

the interest of the Petitioner and subject matter of the present Petition, and
B. to declare that the petitioner is entitled to claim Input Tax Credit if the said

GSTR-3B Form filed before 30.ll.2021, for the FY 2017-18 filed in FY 2018-

19, Consequently,
C. to declare that the Order No. 01/2024/GST/SUPDT, d{.27-05-2024,
including the Summary of Order in Form GST DRC-O7 vide Ref No.

ZD370524030512P dt. 31-05-2024 (Ex. P-3 Golly) passed U/s. 74(1) of the
CGST Act, 2017 and the APGST Act, 2017 for the tax period from April 2018
to March 2019, passed by the Respondent No.1, as illegal and in operative in
law.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the petition, the High
Court may kindly be pleased to grant stay of further proceeding pursuant to
the order passed by the Respondent No. 1 in the Order No.
01/2024/GST/SUPDT, dt.27-05-2024, including the Summary of Order in
Form GST DRC-07 vide Ref. No. ZD370524030512P dt. 31-05-2024 (Ex. P-3
Golly) for the tax period from April 2018 to March 2019, pending disposal of
the Writ Petition.

The petit'lon coming on for hearing, upon perusing the Petition and the
affidavit f'lled in support thereof 14.ll.2024 & 09.01.2025 upon hearing the
92

arguments of Sri A SARVESWAR RAO Advocate for the Petitioner, Sri Santhi
Chandra Standing Counsel for the Respondent Nos.1,2; Sri Pasala Ponna
Rao, Deputy Solicitor General of India for the Respondent No.3;
WP NO: 24211 OF 2024:
Between:
M/s N S Group, Represented by its Partner-Smt Devarakonda Alekhya, D.No.
19-4-13-2, Aravetinagar, Anantapur, Anantapur Andhra Pradesh PIN-515 001.
...Petitioner

AND

1. Superintendent of Central Tax, Anantapur COST Range-1, Door No-28-
999, 2nd FIoor, GST Bhavan, Besides Montessori School Sangamesh
Nagar, Anantapur-PIN-515001.

2. State of Andhra Pradesh, Represented by the Secretary to Government
of A.P. Revenue (CT) Department, Government of A.P. Secretariat
Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN-

522 503-
3. Union of India, Represented by the Secretary Ministry of Finance,
Revenue Department North BIock, Central Secretariat, New Delhi-P'N-
110001-

...Respondents
petition under Article 226 of the Constitution of India pray|lng that in the

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

pleased to issue an appropriate wr-lt, order or direction, more in the nature of
writ of Mandamus, quash|lng the Notification No-56 of 2023 - Central Tax,
dated 28-12-2023 and the Notification No-9 of 2023-Central Tax dated 31-03-
2023 issued by the Government of lnd-la and the corresponding Notifications
issued by Government of A.P. and also the Section 16(2)(c) of the COST Act,
2017 and the Section 16(2)(c) of the APGST Act, 2017 as ultra vires of
section 168A of the GST Acts and the Article 14 of the Constitution of India,
respectively (b) and to set-aside the impugned common Orders-in-Original No-
6/2024 (GST)(AC), Assistant Commissioner(CT), of GST Division,
93

Anantapuram with DIN 20240155YLOOOOOODO3E, as void and -Inoperative,

without jur-ISdiCtiOn, ViOlatiVe Of Article 14 of the Constitution of India, and the

principles of Natural justice

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 petition, the High
court may be pleased to stay the collection of the disputed tax of Rs.3OO,976
+ Rs.300,976, the interest of Rs.320,527 + Rs.320527 and the penalty of Rs.

408791 + Rs,40879 + Rs.20,000 and the late fees of Rs, 14OOO + Rs.14000

(Total Rs.21,08,588) for the various reasons mentioned in detail in this
affidavit (part-B); pending disposal of WP No. 24211 of 2024, on the file of the

High Court.

The petit'lon coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof 24.10.2024,14.ll.2024 & 09.01.2025 upon

hearing the arguments of sri J.N VENKATA SURESH KUMAR, Advocate for
the petitioner, and of M/s SANTHI CHANDRA, Standing Counse.I for the
Respondent No.1, and of GP FOR COMMERCIAL TAX, for the Respondent
No.2, and of SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL

OF INDIA, for the Respondent No.3;

WP NO: 27421 OF 2024:
Between :
M/s. Benq Catering And AIlied Service Pvt Ltd, Rep. by its Managing
Director, Mr. Louis Danjal H-lruthaya Raj Plot No.79, Opp: DVB Raju

villas, Diwancheruvu, Rajanagaram Rajahmundry - 533294, East
Godavari Dist., Andhra Pradesh
Petitioner
AND

1. The Assistant Commissioner (ST), Alcot Gardens Circle, Rajahmundry
94

2. The Additional Commissioner (ST), AppeIIate Authority (ST),
Vijayawada.
3. State ofAndhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.

4. Union of India, rep. by its Secretary (Finance), North Block, New Delhi-

110001.

Respondents
petition under Article 226 of the Const-ItutiOn 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 appropr'late Writ Or Order Or
direction-

(a) declaring section 16(2)(c) of the CGST Act / SGST Act, 2017 as
violative of Article 14 of the Constitution of India in as much aS i{ imposes the

obligation that the supplier must have Paid the tax before the Petitioner can
avail input tax credit, which iS arbitrary, unreasonable and beyond the control
of the petitioner and also violative of Article 14 of the Constitution; and

(b) consequently, set-aside the impugned order of the 2nd Respondent
in APL-04, dated 25.5.2023, denying the benefit of input tax Credit for the
period July17 to March 2020 by applying Section 16(2)(c) of the CGST and
SGST Acts;

IANO: 2OF2024
petition under section 151 CPC is filed praying that in the

circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to grant stay Of all further proceedings PurSuant
to the impugned order of the 2nd Respondent dated 25.5.2023 respectively for
the tax per'lod July'17 to March, 2020, pending disposal of WP No. 27421 of
2024, on the file of the High Court.
The petition coming On for hearing, upon PeruS'lng the Petition and the

affidavit filed in support thereof o5.12.2024 & 09.01.2025 upon hearing the
95

arguments of Sri Srinivasa Rao Kudupudi, Advocate for the Petitioner, GP for
Commercial Tax for the Respondent Nos.1 to 3, Sri Pasala Ponnarao, Deputy
Solicitor General of India for Respondent No.4;
WP NO: 30139 OF 2024
Between:
1. The Superintendent of Post Offices, Anantapur Division, Anantapur-
515001

2. The Postmaster, GuntakaI Head Post Office`, GuntakaI-515 801.
. t'l petitioners

AND

1. Union of India, Represented by its Secretary, Ministry of Finance, North
BIock New Delhi-110001.

2. The Superintendent of Central Tax, Tadipatri CGST Range, Anantapur
GST Division 15/1247, 2nd Road, Sanjeeva Nagar, Tadipatri-515411.

3. State ofAndhra Pradesh, Rep. by its Principal Secretary,

(Revenue)(CT) Department, Secretariat, Vellagapudi, Guntur District.
...Respondents
Petition under Article 226 of the Const'ltution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased may be pleased to issue a writ, order or direction more particularly
one in the Nature of a Writ of Certiorari or any other appropriate writ, (a)
declaring Section 16 (2) (c) of the COST Act/ SGST Act, 2017 as violative of
the Article 14 of the Constitution of India, in as much as it imposes the
obligation that the supplier must have paid the tax before the Petitioner can
avail input tax credit, which is arbitrary, unreasonable and beyond the control
of the Petitioner and also violative of Article 14 of the Constitution, (b)
consequently set aside the ORDER-lN-ORIGINAL No. 20/2024-25 (GST)

(SUPDT.), Dt.19.04.2024, passed U/sec 73 of CGST Act, 2017, Sec 73 of
APGST Act, 2017, r/w See 20 of the lGST Act, 2017, a]oflg with interest

payable thereon u/sec 50 (3) of CGST Act, 2017, 50 (3) of APGST Act, 2017,
r/w Rule 88B of CGST Rules, 2017 and a penalty U/sec 122 (2) (a) of CGST
96

Act,2017,122 (2) (a) of APGST Act,2017, r/w Sec 20 of IGST Act,2017, as
arbitrary, i]Iega[, without jurisdiction, without authority of law and contrary to

settled principles of law;

]ANO: 1 OF2024:

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned order of the 2nd Respondent passed in ORDER-lN-ORIGINAL

No. 20/2024-25 (GST) (SUPDT.), Dt.19.04.2024 including recovery of tax,

interest and penalty, pending disposal of WP.No.30139 of 2024, on the file of
the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
02.01.2025 & 09.01.2025 made herein and upon hearing the arguments of Sri
G.Sai Narayana Rao, SC FOR CENTRAL. GOVT. Advocate for the Petitioner
and Sri Pasala Ponna Rao, Deputy Solicitor General for the Respondent No.1
and M/s Shanthi Chandra, Standing Counsel for the Respondent No.2 and GP
for Commercial Tax for the Respondent No.3;

WP NO: 30877 OF 2024:
Between =
M/s R V R Constructions, Represented by the Managing Partner- Rami Reddy
Viswanatha Reddy, 9/25/60D/4, Janathape{a North, Kavali, SPSR Nellore

(District), A.Pu PIN 524 201.
...Petitioner
AND

1. Assistant Commissioner Of State Tax, Kavali Circle, Door Noll-22-
4B,Ramamurthy Peta, Kavali, SPSR Nellore District,A.PIPIN 524
201.
97

2. State ofAndhra Pradesh, Represented by the Secretary to
Government ofA.P. Revenue (CT) Department, Government ofA.P.
secretariat Buildings Velagapudi, Mangalagiri MandaI, Guntur

(District), AP, PIN -522 503
3. The Branch Manager, lCICI Bank, Kavali Branch, Ongole Bus Stand
Area, Kavali, Nellore (District) A.P.PIN 524201.
...Respondents
petition under Article 226 of the Constitution of India praying that in the

i
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, declaring the Section16(2)(C) of the GST Acts as ultra
vires of the Article 14 of the Constitution of India and setting aside the

impugned common orders of the Assistant Commissioner of State Tax, Kavali
Circle, vide order No -ZH370122OD29291 dated ll-01-2022.
IANO: 2OF2024
Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to stay the collection of the disputed tax of Rs. 58,64,518, interest of
Rs.20,19,096 and penalty of Rs.58,64,518 the for various reasons mentioned
in detail in this affidavit and to pass such other order or the orders in the
interest of Justice, lest the Petit-IOner 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 WP No. 30877 of 2024, on the file of the
High Court.

The petition com'lng on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 02.01.2025 & 09.01.2025 upon hearing the

arguments of sri J.N Venka{a Suresh Kumar, Advocate for the Petitioner and
of GP for Commercial Tax for the respondent Nos.1 & 2, the Court made the
following;
98

ORDER:

~~
££Due to paucity of time, the matters are adjourned.

LI’St On 17.07.2025.

Interim orders granted earlier, if any, shall continue to operate till
the next date of hearing.”

SD/- K. SRIN!VASA RAJU

//TRUE COPY//

SECTION OFFICER
To,

1. One CC to SRI.M.V.J.K.KUMAR Advocate [OPUC]

2. One CC to SRI.A.SARVESWAR ROW Advocate [OPUC]

3. One CC to Sri.V.V.Rama Krishna Advocate [OPUC]

4. One CC to Sri.Srinivasa Rao Kudupudi Advocate [OPUC]

5. One CC to SRI.P.GIRISH KUMAR Advocate [OPUC]

6. One CC to Sri.S.V.S.PRASADA RAO, Advocate [OPUC]

7. One CC to SRI.SHAIK JEELANI BASHA Advocate [OPUC]

8. One CC to SRl.BATTU SRINIVASA RAO Advocate [OPUC]

9. One CC to Sri J.N.Venkata Suresh Kumar Advocate [OPUC]

10. OneCCtoSRI SURESH KUMARROUTHU, Standing

Counsel [OPUC]
ll. One CC to SRI P. BADRINATH,Advocate [OPUC]

12. One CC to SMT CHARLASANTIAdvocate [OPUC]

13. One CC to Sri.AniI Kumar BezawadaAdvocate [OPUC]

14. One CC to Sri.P.Karthik Ramana, Advocate [OPUC]

15. One CCto Sri Pareddy Rosi Reddy, Advocate [OPUC]

16. One CC to Sri. G.Narendra Chetty, Advocate [OPUC]

17. One CC to Sri.Josyula Bhaskara Rao, Standing Counsel for
CBIC. (OPUC)

18. Two CCsto GPforCommerciaI Tax, High Courtof
A.P.(OUT)
99

19. OneCCtoSri. G.Sai Narayana Rao, SC FORCENTRAL.

GOVT. Advocate [OPUC]

20. One CC tothe Sri Pasala Ponna Rao, DeputySolicitor
General [OPUC]

21. One CC to Sri.Sai Sundeep Manchikalapudi, Advocate

[OPUC]

22. One CC to Ms.San{hi Chandra, Standing Counsel [OPUC]

23. One CCto SRl. AMANCHI ROYAL, Advocate [OPUC]

24. TwoCCsto GP FOR REVENUE, HighCourtofAndhra
Pradesh. [OuT]

25. Twosparecopies
100

HIGH COURT

HC,J
&

RRR, J

DATED: 01/05/2025

LIST ON 17.07.2025

ORDER

WRIT PETITION NO: 24682 of 2023 along with W.P. NosI 7084 of 2019;
5610, 5645 of 2020; 20270, 23675, 27215, 30234 of 2021; 31342, 33208,
35709 of 2022; 14767,14775,14805,14847,17755,17756, 20186, 21031,
21639, 21714] 24883, 27374, 27548] 28351, 30788, 30790, 31527, 31859,
32194, 33500 of 2023; 2240] 3146, 3478, 3482, 4425, 9956, .9957,11336,
11419,11537,11718,14029,14040,14426,14430116226,18659, 22386,

22459] 23638, 24211127421, 30139, 30877 of 2024

EXTENSION OF INTERIM ORDER

~j,

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