Andhra Pradesh High Court – Amravati
The Superintendent Of Post Offices vs Union Of India on 17 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT of ANDHRA PRADESH AT AMARAVA
(SPECIAL ORIGINAL JURISDICTION)
THURSDAY, THE SEVENTEENTH DAY OF JULY,
TWO THOUSAND AND TWENTY FIVE
: 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] 27215J 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) 11537,11718,14029,14040,14426,14430,16226,18659, 22386,
22459, 24211, 27421, 30139, 30877 of 2024
WRIT PET[T]ON NO: 24682 of 2023
Between :
M/s. Sree Vamsi OI-I Mill, Plot no. B1, Industrial Estate, Mydllkur Road,
Proddatur, Kadapa District -516360, Andhra Pradesh, Rep. by its Proprietor,
Y.V. Chenna Reddy.
...Petitioner
AND
1. The Deputy Commissioner of_Central Tax, CGST, Kadapa Division, Ill
FIoor, LKR Towers, beside FRajiv 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 UnI'On Of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -110001.
2
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.
...Respondents
Petition under Article 226 of the Constitution of India is fl-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 partI'Cularly in
the nature of MANDAMUS declaring that Section 16(2)(c) of the GST Act,
2017, is ultra vl'res, 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 admissibili{y¢ of ITC 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 Rectificatioh Order, dated 12-07-
2023, passed by the First Resporident for the Tax Periods April, 2018 to
March, 2020, under the CGST and SGST Acts, 2O17, 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 I'n the affidaVl't filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including I
recovery of tax, interest and penalty, pursuant to the impugned order in
original No.02/2023 (Adjn-GST)I-i(DC), dated 28-03-2023 read with
Rectifl'cation 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, pending disposal of WP.No.24682 of 2023, on the file of the High Court.
3
The petition coming on for hearI'ng, upon Perusing the Petition and the
affidavit filed in support thereof,and the order of the High Court, dated
26.09.2023120.ll.2023] 19.03.2024] 01.08.2024] 22.08.2024] 14.ll.2024]
09.01.2025 & 01.05.2025 made herein and upon hearing the arguments of sri
G.Narendra Chetty, Advocate for the petitioner and Ms Santhi Chandra,
learned StandI'ng Counsel for the Respondent No.1 and GP for Commercial
Taxes for the Respondent Nos.2 a 4 and Deputy Solicitor General for the
Respondent No.3.
yyP 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.
...PetI'{iOner
AND
1. The Commercial Tax OffllCer ill, Kadapa, Opp: YSR Guest House,
SmI'th Road, Kadapa, Kadapa'~District, A.P.
2. The Commercial Tax Officer -I, Proddatur, Vasantha Peta, Proddatur,
Kadapa District, A.P.
3. The State ofAndhra Pradesh, rep. by the principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, A.`p.
u.Respondents
Petition under Article 226 of the Constitution of lndI'a iS filed praying that
in the cI'rCumStanCeS Stated in the affidavit filed therewith, the High Court may
be pleased to issue an approprI'ate`-Writ, Order or Direction, more partl'cularly
in the nature of MANDAMUS holding that the impugned 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 2014-15 (up to February, 2015), and is also contrary
to the various judgments of this Hon'ble High Court and other Honlble High
4
Courts, contrary to law, . facts and illegal even on merits, by reading down or
declaring as invalid S.13(3)(aa) of the APVAT Act, 2005, as being violative of
Articl614 of the Constitution of lndl-a, and consequently set aside the same
IANO: 1 of2019
Petition under Section 151 CPC is fI-led praying that in the
circumstances stated in the affidavit filed in support of the writ petI'tiOn, the
High Court may be pleased to grant stay of collection of the disputed tax of
Rs. 64, 01, 926-00 imposed by the First Respondent vide the impugned
Assessment Order vI-de 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 petI'tiOn coming On for hearing, upon Perusing the Petition and the
affI'daVit filed l'n Support thereOf'and the Order Of the High Court, dated
26.06,2023,14.ll.2024, 09.01.2025 & 01.05.2025 made in I.A.No.1 of 2019
made herel'n 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 of20_2P;''-I
Betwee n :
M/s.Sri Sampath Vinayaka Network Sattelite System, Represented by its
Proprietrix, Mrs. Bharathi Chelikah-i, D.No.-13-75, Main road, Near Piridi
Doctor Buliding, Bobbili, Vizianagaram District-535558.
Petitioner
''i AND
1. The Deputy Assistant Commissioner (ST), Parvathipuram,
Vizianagaram -535001.
2. Sri Venkata Sai Media, Private Liml-ted, D.No 8-2-502/1/A/B, Top FIoor,
Sowbhagya Adobe, Road No.-7, Banjara Hills, Hyderabad-500034.
3. The State ofAndhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-II).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
I-n the CI'rCumStanCeS Stated in the affidavit filed therewith, the High Court may
be pleased to grant following reliefs: (i) To issue Writ of Mandamus and/or any
other similar/appropriate wrI-i, declaring that the provI'SiOnS 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 l'n-
operative in law to the extent it is prejudicial to the interest of the petitioner
and subJ'eCt matter of p+esent 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.
I:
[ANO: 1 of2020
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 {o grant stay of collection of the disputed tax
amount of Rs.7, 31,186/-and disputed penalty of Rs.73,119/-for the tax
perl®od from October 2017 to August 2018 pursuant {o the order of lst
Respondent dated o6-06-2019, pending disposal of the WrI't Petition, Pending
disposal of WP 5610 of 2020, on the fI'le Of the High Court.
The petition coming on for he`arI'ng, upon Perusing the Petl'tion and the
affidavit filed in support thereof and the order of the High Court order dated
o3.03.2020,14.ll.2024, 09.01.2025 & 01.05.2025 made herein and upon
hearing the arguments of sRl.A.SARVESWAR ROW Advocate for the
6
petitioner, GP for Commercial Tax for Respondent Nos.1 & 3 and
sri.A.Ravindra Babu, Standing Counsel for Central Government for
Respondent No.4.
WRIT PETITION NO: 5645 of 2020 'l
Betwee n :
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.8-2-5O2/1/A/B, Top
FIoor, Sowbhagya Adobe-, Road No.7, Banjara Hills, Hyderabad-
500034.
3. The Chief Commissioner (State Tax), Edupugallu, Kankipadu
MandaI, Krl'shna District, A-.p.
4. The State ofAndhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT--II) Department, Secretariat, Velagapudi,
Amaravathi, Guntur District.
5. The Union of India, MI'niStry 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 fo[[owing reliefs:-
To i-ssue Writ of Manda'mus and/or any other similar/appropriate
writ, declaring that the `provisions of clause (c) of see.16 (2) of
the Act, particularly th6'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.
(ij) consequently, {o 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 1 st Respondent, illegal and I'n-OPeratI'Ve in law.
I.A.No.1 of 2020:
Petition under sectI'On 151 CPC is filed prayI'ng that in the
circumstances stated I'n the affl'davit filed l'n support of the writ petition, the
High Court may be pleased {o grant stay of collectI'On Of the disputed tax
amount of Rs.5,64,527/- and disputed penalty of Rs.56,543/- for the Tax
PerI-Od from July 2017 to August 2018 purusant to the order of lst Respondent
dated 30-05-2019, pending disposal of the Writ PetI-lion, Pending disposal of
WP.No.5645 of 2020, on the file of the High Court.
The petition comI'ng On for hearing, upon Perusing the Petition and the
affI-davit filed in support thereof and the order of the High Court order dated
03.03.2020 & 09.01.2025 made herein and upon hearing the arguments of
SRl.A.SARVESWAR
_ _ _-_-_ ___ _
ROW Advocate----------._______!
I___ -__ '-_ ------..---------
for the petitioner, GP for CdmmercI-aI
, _.______I_i__I -__==_-_:_i_=-_
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,I Represented by its Proprietor, Mr.
Narsinga Rao Nagai u, D.N6:-I4/39/6, Pedhakomati pew, Saluru,
Vizianagaram District-535591.
Petitioner
8
AND
1. The Deputy Assistant Commissioner (ST), Parvathipuram,
Vizianagaram -575001
2. Sri Venkata Sa-I Media Private Limited, D.No.-8-2-502/1/AIB, Top Floor,
sowbhagya Adobe, Road No.7. Banjara Hills, Hyderabad-500034.
3. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-l1 ) Department, Secretariat, Velagapudi,
Amaravathi, Guntur District.
4. The Union of India, Ministry of Finance, Rep. by its Secretary, New
De[hi'
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 writ of Mandamus and/ o'r any other simI-lar/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 subJ-eat matter Of Present
petition. (ii) consequently, to declare that the Orders in Orders No. O2/2018
(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.
lANO: 1 of2021
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 grant stay of all further Proceedings PurSuant tO
the orders No. 02/2018 dt.06-06-20'19 (Ex-P1 ) and (Ex. P-2) for the tax period
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 hearing and upon perusing the petition and
affidavit filed herein and the order of the High `Court dated 09.01.2025 &
01.05.2025 made herein and upon hearing the arguments of sri.A.Sarveswar
Row Advocate for the Petitioner Go.vernment PIeader for Commercial Tax, for
Respondent Nos.1 & 3, Deputy Solicitor General for Respondent No.4.
WRIT PETITION NO: 23675 of 2021
Betwee n :
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. AssI'Stant CommI'SSiOner, (CT) LTU KurnooI Dl'vision, Kurnool Andhra
Pradesh
2. State ofAP, rep. by Principal Secretary to Government, Revenue (CT-
lI) Department, Secretariat
Respondents
Petition under Article 226 of the ConstitutI|On Of India I-S filed Praying that
in the circumstances stated I'n the a-ffidaVit filed therewith, the High Court may
be pleased to issue a Writ of Mandamus or any other appropriate writ or order
or direction declaring the amendm:nt made to section 13(1) of the Andhra
Pradesh Value Added Tax Act, 2005, in imposing the additI'Onal 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,
unconstitu{ional and ultra-vires and violative of Article-14 of the Constl-tutI'On 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 ha'd-no control over them;
lA NO: 2 of2021
petition under section 15fi CPC is filed praying that in the
circumstances stated in the affidavi-i 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 & 01.05.2025 made herein and upon
hearing the arguments of sri.srin-ivasa Rao Kudupudi Advocate for the
petitioner and of Mr.Y.N.Vivekana`nda, learned Government PIeader for
commercial Tax, for Respondents. ~`j
WRIT PETITION NO: 27215 of 20211
Between :
Thalanki Venkatesh Gupta, S/o. .Late T Rathnaiah aged about 62 years,
proprietor M/s.Divya Electronics aind+'EIectricals 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',I 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 therewith, 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 O4,08.2021 for the tax period July 2017 to December 2020
under the CGST Act, APGST Act, and lGST Act 2017 as arbitrary, contrary to
the provisions of the respective Statutes, without authority of law, without
jurisdiction, vitiated by proCedurarirre'gularjty, violative 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 vires to the
provisions of the said Acts bein'`g 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)Decla're that Section 122(2)(a) of CGST and
APGST Acts, 201, 7 has no applica'tion to the present case as the alleged
ineligible availment of lTC is withih-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 IGST Act 2017, as null and void;
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 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 lGST Acts 2017, as
oth'erwise, 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 & 01.05.2025
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, Kurnool, Rep. by its Partner, Mr. Neelesh D.
Shah, S/o.Dilip Kumar H. Shah, Ag'ed about 46 years.
Petitioner
AND
1. Union of India, Ministry of Law and Justice Through its Secretary, 4th
Floor, A-Wing, Shastri Bh`aWan, New Delhi 110001.
2. Central Board .of lndirectTaxes and-Customs, Rep. by its Chairman,
Ministry of Finance, Govern'ment of India, North Block,I New Delhi-
110001. I,?
3. State ofAndhra Pradesh, Rep by its Principal Secretary, Revenue
(CT) Department, Velagap'u+-di, Ainaravathi, Guntur DI-Strict, Andhra
Pradesh. ,
4. The Deputy Commissioner (State Tax), KurnooI, Kurnool District,
Andhra Pradesh.
5. The Chief Commissioner (ST), Telanga-na State Government, C.T
Complex, Nampally, Hyderabad-500 001.
13
6. The Chief Commissioner (ST), Maharashtra State Government,115]
New Central Excise Buildihg, 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 dl-rectI-On Particularly in the
nature of writ of MANDAMUS declarI'ng Section 16(2)(c) of the APGST Act
2017, CGST Act 2017 placing on6iro'us conditions on the recI'PI'ent 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, invall-d 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'b-le 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
2021l dt.21-02.2022.
lANO: 1 of2021
_ __
petition under section 15t CPC is filed praying that in the
circumstances stated in the affidav-l't filed in support of the writ petj{ion, the
HI'gh 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, pending
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 & 01.05.2025 made herein and upon hearI'ng the
arguments of Dr.M'.V.K.Murthy, `Iearned Senior Counsel appearing for
sRl.BATTU SRINIVASA RAO Adv6cate 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:
Betwee n :
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 Plot 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 BIock, New Delhi-110 001
2. State ofAndhra Pradesh, Through The Principal Secretary, To
Government, Revenue (CT-Il) Department, Secretariat, Velagapudi,
Amaravati, Dl-strict -Guntur
3. I Central Board of Indirect, Taxes.and Customs, Ministry of Finance,
North Block, New Delhi -110 001.
I '4-. Assistant Commissioner (ST), D No -22,1st Floor, Kat{a
Suryanarayana Complex, Rajgopal Center, Ramachandrapuram,
Andhra Pradesh,
5. Joint Commissioner (ST) and AppeIIate Authority (ST), D No -40-5-
19/9B, Back of N.V.K.R Towers, Mogulrajpuram, Vijayawada , 520010
Respondents
15
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated I'n the:affidavit filed thereWith, the High Court may
be pleased to issue a Writ of certiorari or any other appropriate Writ/ order/
direction under Article 226 or Article, 227 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 28.06.2022
(Exhibit 'A').
b) for costs of this PetI'tiOn.
lANO: 1 OF2022
Petition under Section '151--I CPC is filed praying that in the
circumstances stated in the affjd'avit fI-led in Support Of the Writ Petition, the
High Court may be pleased to suspend the I'mPugned 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 dI'SPOSal of WP 31342 of 2022, on the file of the High
Court.
IANO: 2OF2022
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affida-v['t filed in support of the writ petition, the
High Court may be pleased to call fo-r the records pertaining to the PetitI'Oner'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 fl'led in support thereof and the order of the High Court order dated
26.09.2022,14.ll.2024, 09.01.2025 & o1.05.2025 made herein and upon
16
hearing the arguments of SRl.SAI SUNDEEP MANCHIKALAPUDI Advocate
for the Petitioner and learned Government PIeader for Commercial Tax for the
respondents;
WRIT PETITION NO: 33208 of 2022
Between :
Sri Enuguri Venkata Lakshmi Pra§ad, 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-5|15001
Petitioner
-AND
1. Union of India, Ministry of Law and Justice Through its Secretary, 4th
Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
2. State of Andhra Pradeshi-Rep by its principal Secretary, Revenue
(cT) Department, Velagapudi, Amaravathi, Guntur District, Andhra
Pradesh.
3. The Assistant Commissio-ner (ST)(FAG), Circle No. I,
Ananthapuramu, AnanthaP®'tlr District, Andhra Pradesh.
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 approprjat6`'writ, order or djrect]-on parijcularly in the
nature of writ of MANDAMUS de;`laring 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 purcha'sing dealers to verify and do the job of the
department officials and leading to double taxation and also to declare the
I-mpugned proceeding`s of the 3rd rie'spondent 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.I..uploading of invoices as also mismatch of
the invoices at the hands of the supplying persons as also consequent levy of
penalty and interest under APGST land CGST Acts 2017 as illegal, arbitrary,
unfair, unjust and violative of Articles.14,19(1)(g) and 265 of the Constitution
of India and consequently direct.the authorities to take effective and correct
action in the interest of revenue.
lANO: 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 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, pendl'ng 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 &
o1.05.2025 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 20'2'2
Between :
R.K.Jewellers, Represented by the Proprietor:-Sri Meesala Rama Krishna
D.No.--77-91-7, Radha Nagar, Payakapuram, VI-J-ayaWada (Urban), Krishna
District, Andhra Pradesh, PIN-520015,
18
...Petitioner
'AND
1. Assistant Commissioner of State Tax lndrakeeladri 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, Block -B, EdupugaIIu, Kankipadu Mandal, Krishna
District, Andhra Pradesh] PIN:-521151
...Respondents
Petition under Ar{jcle 226 of the Constitution of India is filed praying that
in the circumstances stated I-n the affidavit filed therewith, the HI-gh 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 video--`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 unconstitutiona'L-,
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 df 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,i -6ri the file of the High Court.
The petition coming on for h6aring, 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 &
01.05.2025 made herein and upon hearing the arguments of Sri J.N.Venkata
19
Suresh Kumar, Advocate for the Petitioner and GP for Commercial Tax for the
Respondents.
`
WRIT PET[T[ON NO: 14767 of 2023
Betwee n =
M/s.Vijay Traders, Sy. No. 541-A,,,Plot No. 34, Mydukur Road, Industrial
Estate, Proddatur, YSR Kadapa Dis,trict, Andhra Pradesh 516360, Rep. by its
Proprietor Mr.Chintakunta Subba. 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,
I Beside Melody Theatre, Visakhapatnam 530020, Visakhapatnam
District, Andhra Pradesh. I-t'
3. The State of Andhra Pradesh; ``Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretarl-at Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
4. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi 1100o1.
Respondents
petition under Article 226 of the Constitution of India I|S 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 lndI-a and
consequently quash the same or in the alternative declare that i{ 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
reel-Pien{ tO Verify admiSSibI-lily 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 withou]t``considering the detailed objectI'OnS, 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 lA
No.2 of 2023 in WP.No.14-767 of 2023.
lANO: 1 of2023
Petition under Section 151' CPC- I-s filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedI'ngS, including
collection of the disputed tax, penalty and interest, imposed by thel First
Respondent vide the l'mpugned Order-in-Original No. YLO402-04-2023-24,
dated 19-05-2023, for the Tax Periods April, 2018 {o 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
16.10.2023) 11'12.2023102.01.2024119.03'2024101.08.2024122.08.2024,
14.ll.2024, 09.01.2025 & 01.05.2025 made herein and upon hearing the
arguments of SRI.G.NARENDRA CHETTY Advocate for the Petitioner, Sri
Pasala Ponna Rao, learned Ceritrai Government Counsel for respondent
Nos.1 & 4 and GP for Commercial Tax for Respondent Nos.2 & 3.
21
WRIT PETITION NO: 14775 of 2023
Betwee n :
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 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, Visakhapatnam -530020, Visakhapatnam
District, Andhra Pradesh.
3. The Assistant Commissioner (ST), Kadapa Circle, Proddatur-I, 24/586,
Rameswaram Road, Vas~anthapeta, Proddatur, YSR Kadapa District,
Andhra Pradesh-516164.
4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A,P. Secretariat Buildings,
velagapudi, Gun{ur DistrI'Ct, Aridhra Pradesh.
5. The Union of India, rep. by its Secretary (Finance), Ministry of Finance,
North Block, New Delhi -1100-01.
...Respondents
Petition under Article 226 of+the Constitution of India is fj[ed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate vIJrit, Order or Direction more particularly in
the nature of MANDAMUS decI'aring 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 impose; 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-
05-2023, passed by the First RespQndent for the Tax Periods April, 2018 to
March, 2019 under the CGST and SG`ST Acts, 2017, which I'S 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 conJ'eCtureS, unreaSOned and illegal and
consequently set aside the same
(Prayer amended/substituted a§''`-`+per court order dated o9.10.2023 Vide
IA No.2 of 2023 in WP No.14775 of 2023.)
lANO: 1 of2023
Petition under SectI-On 151''`'''6f 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 st-ay of all further proceedings, including
collection of the dl-sputed tax, penalty and interest, imposed by the First
respondent vide the impugned Order-in-OrigI'nal No.YLO402-05-2023-24,
dated 19-05-2023, for the Tax Periods Aprl-I, 2018 to March 2019, under the
CGST and SGST Acts, 2017, Pen-d`ing disposal of WP 14775 of 2023, on the
fI'Ie of the High Court.
The Petition Coming on for hearing, upon perusing the petitI'On and t'he
affI'daVit filed in support thereof:and the order of the High Court, dated
19.10.2023, 20.ll.2022119'03.2024101.08.2024] 22.08.2024114.ll.2024,
09.01.2025 & 01.05.2025 made her-Gin 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 SOLICITOR GENERAL of INDIA, for the Respondent No.5.
23
WRIT PETITION NO: 14805 of 2023
Between:
M/s Sri. Padmavathi Venkateswara T,fading 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 C;[ony, 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 53OO20, 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 ofAndhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat Buildings,
velagapudi, Guntur Distr-let, Andhra Pradesh.
5. The Uhion of India, rep. by its'Secretary (Finance), Ministry of Finance,
North Block, New Delhi 110001.
I..Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue 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 Al-ticle 14 of the Constitution of India and
consequently quash the same or in the alternative declare that it should be
24
read down in so far as it imposes obligation on the recipI-ent tO ensure
payment of tax by supplier to the Government and further, obligates the
recipient to verify adml-SSI-bility of lTC-availed by the supplier and consequently
set aside the impugned order-I-n-Ori,ginaI No. YLO402-03-2023-24, 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 I't
was passed without considering the detailed objections, case laws and
evidence submitted by the Petitioner is violative of the principles of natural
justice, arbitrary, capricI'OuS, unfair, unjust, baseless and based on mere
assumptions, presumptions and '`conjectures, unreasoned and illegal and
consecluent]y set aside the same -I-~ i
(Prayer amended/substituted as 'per Court Order dated 09.10.2023 Vide
IA No.2 of 2023 in WP No.14805 of 2023.)
lANO: 1 of2023
Petition under Section 151`.-of CPC is filed praying that in the
circumstances stated in the affidavit fI'led 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 vI'de 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 h-6aring, upon perusing the petition and the
affidavit filed in support thereof:ahd the order of the High Court, dated
19.10.2023] 20.ll.2022119.03.2024] 01.08.2024, 22.08.2024] 14.ll.2024,
o9.01.2025 & 01.05.2025 made h6'rein 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 &
25
2, and of 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 202'3
Between:
M/s.Sree Vamsi Oil Mill, D.No.5/350, Sarvireddypalle Village, Kothapalle
Panchayat, Madur Road, Proddaturi, YSR Kadapa District, Andhra Pradesh,
Rep. by its Proprietor Mr. Y.V. Che-rna Reddy
Petitioner
I..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) D'epartment, 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 11000i .
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 impose'§ obligation on the recipient to ensure
payment of tax by supplier to thel Government and further obligates the
26
recipient to verI'fy admissibility of ITC availed by the supplier; and
consequently set aside the impugn:d 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,
whI'Ch iS also illegal as it was passed without considering the detailed
objections, case laws and evide®nce submitted by the Petitioner and on
grounds not mentioned in the show cause notice I'S ViOIative of the principles
of natural justice, arbitrary, capriciou.s, 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 O9I10.2023 Vide lA
No.2 of 2023 in WP.No.14847 of 2023.
lANO: 1 of2023
Petitiono under SectI'On 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 fI-Ie of the High Court.
The petition coming on for hearl-ng, upon perusing the petition and the
affidavI't filed in support thereof and the order of the High Court, dated
16.10.2023I 11'12.2023! 02.01.2024] 19.03.2024] 01.08.2024) 22.08.2024]
14.ll.2024, 09.01.2025 & 01.05.2025 made herel-n and upon hearing the
arguments of SRI.G.NARENDRA `-CHETTY Advocate for the Petitioner,
learned Central Government Counsel, appears for respondent Nos.1 & 4 and
Government Pleader for Commercial Tax, for Respondent Nos.2 & 3.
27
WRIT PETITION NO: 17755 of 2023
Between :
M/s.Bharati Air{el Limited, Next to Karur Vyshya Bank, 30-15-150/1 Wards No.
27, DabagardensJ 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 Pradeshj Represented by its Principal Secretary,
Revenue CTII Department, Secretariat Velagapudi, Amaravati
3. Goods and Services Tax'''-`CounciI, Through its Chairman 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 Block, New Delhi-110 001
5. Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley
Apartments, Bandar Roa'd,''Eedupugallu Village, Kankipadu Mandal,
Vijayawada, Krishna District, Pin-521151
6. Assistant Commissioner,-''-(ST) Suryabagh Circle, State Taxes
Complex, Opp,I Star Pinade Hospital, Chinagadhali, Visakhapatnam-
530040.
7. The Additional Commissiofi'e+ (ST) Appellate Authority (ST) Vijayawada.
...Respondents
petition under Article 226 of trie 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 cer{iorari or prohibition a.declaring Section 16(2)(c) of the
central Goods and Services Tax Act, 2017 as discriminatory and viOlatiVe Pf
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 servI-CeS Tax Act, 2017 as discriminatory and violative of Article 14,
Article 19 and Article 300A off the Con`stitution of India and thus
unconstitutionaI. c.declaring /readI'hJg down section 16(2)(c) of the Central
Goods and Services Tax Act, 20i7 being ultra vires Section 16(1) and
objective of the central Goods atnd Services Tax Act, 2017I 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 1'51 CPC is filed praying that in the
circumstanc;s stated I'n the affidavit filed in Support Of the Writ Petition, the
Hl'gh Court may be pleased {o st'a~y the operation of the order passed by
Respondent No.7 vide CTD Order'rdo.DIN 3711042343522, dated ll.04.2023
and direct Respondents to not take -any coercive action, pending dI-SPOSal Of
W.P.No.17755 of 2023, on the file of the High Court.
The petition coming on for''h6aring, upon perusing the petition and the
affI'daVit filed in Support thereof ar,d the Orders Of the High Court dated
26.07.2023) 24.08.2023103.10.2023) 21.ll.2023) 23.01.2024I 19.03.2024I
01.08.2024, 22.08.2024, 14.ll.202'4, 09.01.2025 & 01.05.2025 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 AirteI 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, Represen_ted by the Secretary, Ministry of Finance
Department of Revenue, Government of India North BIock, 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 Chairman GST
council Secretariat 5th Floor, Tower lI, Jeevan Bharti Building,
Janpath Road, Connaughtl 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, KrI'Shna District, Pin-521151
6. Assistant Commissioner, (ST) Suryabagh Circle, State Taxes
Complex, Opp. Star Pinac!e lHospitaI, Chinagadhali, Visakhapatnam-
530040.
7. The Additional Commissioner (ST) Appellate Authority (ST)
Vijayawada.
...Respondents
Petition under Article 226 6f''th`e Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to I'SSue an aPPrOPriate` Writ, Order Or direction Particularly in the
30
nature of lWrit of Certiorari or Prohl-bition' declaring Section 16(2)(c) of the
Central Goods and ServI-CeS 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 discriml'natory and violative of Article 14, Article 19
and Artl'cle 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 ServI-CeS 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 objectI'Ve 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 saine.
I.A.No|2 of 2023
Petition under section 151' CPC is filed praying that in the
cI'rCumStanCeS Stated in the affidav€t filed in support of the wrI-I Petition, the
High Court may be pleased to stay the opera{I'On 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 actl-on, pending disposal of
W.P.No.17756 of 2023, on the file of the High Court.
The PetitI|On Coming on for he`aring, upon perusing the petition and the
affidavI't filed in Support thereof and the earlier order of the High Court
dated.26.07.2023! 24.08.2023, 03.10.2023) 21.ll.2023I 23.01.2024,
19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025
made in I.A.No.2 of 2023 and 'ulJpon 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.
\- I..Peti1:ioner
'AND
1. The Assistant Director-3 & Adjudicating Authority, Directorate of
Revenue Intelligence, D.No. 59-3-8/2, Musunur'I Narayana Street,
Mogalrajapuram, Vijayawada, Krishna District, Andhra Pradesh
2. The Assistant Commissioner (Central Tax), Chittor-1 Range, Tirupathi
Division.
3. The Principal Commissioner of State Tax, Government ofAndhra
pradesh, Kunchanapalli, AncihTa Pradesh 522501.
4. State ofAndhra Pradesh, R6p-. by its principal Secretary
(Revenue)(GST) Department,-`Secretariat Building, Velagapudi,
Amaravathi, Guntur District.
5. The Union of India, represented' by -Its Secretary, Ministry of Finance,
central secretariat, New Delhi:
H.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 petition, the High
court may be pleased to extend the4 time granted for payment of the 100/o of
the disputed tax vide order dated 10-8-2023 in I.A.No.1 of 2023 in
w.p|No.20186 of 2023 by four mor6 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 Petition and the
affidavit filed in support thereof and the earlier order of the High Court dated.
10.08.2023] 13.09.2023120.ll.2023] 19.03'2024101.08.2024] 22.08.2024l
32
14.ll.2024 & 01.05.2025 made herein and upon hearing the arguments of
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
Between :
M/s. Sri Venkata Ramana Traders, Proprietor, Smt Venkata Laxmi
GaganapaIIi, Door No 8-17-34/A/3, Komarolu Road, GI'ddalur, Prakasam Dist,
Andhra Pradesh - 523357. Represented by ProprI'etOr, Smt Venkata Laxini
Gaganapalli.
Petitioner
I-AND
1. Union of India, Represented by lt Secretary, Department of Revenue
North BIock, New Delhi -110001
2. Central Board of Indirect Taxes and Customs, Represented by
chairman, North BIock, New D'elhi -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, NeIIore-524003, Andhra Pradesh.
4, Deputy Director, Directorate General of GST IntellI|genCe
Visakhapatnam Zonal Unit, Door No 28-14-17, Suryabagh,
visakhapatnam-530020. Andhia Pradesh.
5. Senior Intelligence Officer, Directorate General of GST Intelligence
Visakhapatnam Zonal Unit, Door No 28-14-17, Suryabagh,
Visakhapatnam-530020. AndElta pradesh.
6. Assistant Commisioner of Central tax, GST Bhavan, KurnooI 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 DI'St, Andhrapradesh 518502,
Represented by S. Sreedhar Reddy, Managing Director.
33
8. BDO Restructuring Advisory LLP, Interim Resolution Professional BDO
India LLP, Level 9, The Rubly NW Wing, Senapati Bapat Marg, Dadar
(w) Mumbai 400028. Represented by Bhrugesh Rameshchandra Amin.
Respondents
petition under Article 226 of i-he 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 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, arbitraryJ 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
IA.No.2 of 2023 in W.P.No.21031 of 2023.
_. h-'
lANO: 1 of2023
Petition under Section 151-CPC is filed praying that in the
circumstances stated in the affl-da-vit filed in support of the writ petition, the
High Court may be pleased to suspend the proceedings of the 3rd Respondent
dated 27.04.2023 in ORDER IN OF3IGINAL 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 he'aring, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court, dated
31.10.2023I 20.ll.2023] 19.03.2024] 01.O8.2024] 22.08.2024] 14.ll.2024]
09.01.2O25 & 01.05,2025 made herein and upon hearing the arguments of
SRI.M.V.J.K.KUMAR Advocate for the Petitioner, Deputy Solicitor General of
India for Respondent No.1 and Mr.S'uresh kumar Routhu, Standing Counsel,
for respondent Nos.2 to 6.
34
ue_NO: 21639 of2ng
Between:
t .i \
M/s. Delta Steel Structures Private Limited, Sy. No. 82 to 99, Tadigo{Ia,
Krisnapuram, Kadapa 516003, YSR Kadapa Dl-strict, Andhra Pradesh,
Rep. by its ManagI-ng Director, Mr. N. Rajasekhara Reddy.
...Petitioner/Petj{ioner
AND
1. The Superintendent of central Tax, Kadapa CGST Range, D. No.
1/2553-1, IV FIoor, 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 Finance,
North Block, New Delhi 11000'.1.
HIRespondents/Respondents
Petition under Article 226 of the ConstitutI'On Of lndl'a 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-~ihe recipI'ent tO Verify admissl-bility 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 First
/
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 l's filed praying that in the
circumstances stated I'n the affidavit filed in support of the petition, the High
35
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. YLO4O1-24-2023-204, dated 31-07-2023, passed by the First
Respondent for the Tax Periods April, 2018 to March, 2019, under the CGST
and lGST Acts, 2017, Pending diSp®s,al 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
affidavit filed in support thereof and the order of the High Court, dated
24.08J2023124.08.2023120.ll.2023] 19.03.2024] 01.08.2024) 22.08.2024]
14.ll.2024, 09.01.2025 & 01.05.2IO25 made herein and upon hearing the
arguments of sri.G.Narendra Chetty, Advocate for the Petitioner, SMT
CHARLA SANTI for Respondent No.1 and the Deputy Solicitor General for the
Respondent No.2.
..\\ , -...
WRIT PETITION NO: -21714 of 2023
Between:
M/s. ViJ'aya Ganesh Agencies, D.No. 5-21-21, S. Annavaram Road, Tuni -533
401, Rep. by its Authorized Representative, Sri. Ch. Srihivas, S/o. Late. Laxmi
Satyanarayana Chakka, Aged about 41 Yearsl
\.'...
I..Petitioner
AND
1. The Assistant Commissioner (ST), Sudha Colony, Peddapuram
Kakinada Division, Kakinada District, Andhra Pradesh.
2. The Additional Commissioner (§T), Appellate Author'lty, 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 Fina+nce Through its Secretary, 4th Floor, A-
Wing, Shastri Bhawan, New Delhi 11OOO1.
36
5. M/s. Andhra Cements Ltd., Regd. Offl'ce . Sri Durga Cements Works,
Srl-Durgapuram, Dachepalli, Guntur District, Andhra Pradesh -522414.
...Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavI-I fI-led 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 vires 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 I-n 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
unconstitutionaI, vI'OIative of Articles 14,19 (1) ( g), 21, 265 and 300-A of the
Constitution of lndl-a and attracts the doctrine of the double jeopardy and
against to the taxing principles and viiolative 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)
[ANO: 1 of2023
Petition under Section 151 of CPC is filed praying that in the
circumstances stated in the affI'daVi{ filed in support of the petition, the High
court may be pleased to grant interiin stay of Rs. 9, 99, 999/-(Rs.ll, 40, 455
-Rs.1, 40, 456/-), PendI-ng 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 &
01.05.2025 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
37
I
the Respondent Nos.1 to 3, anc!., of DEPUTY SOLl'COTOR GENERAL of
INDIA, for the Respondent No.4.
WRIT PETITION NO: 24883 of 2023
Between :
M/s. Sri Lakshmi Bhavani Traders, D. No. 5/263-A, Dwaraka Nagar,
Proddatur-516360, YSR Kada,bat District, Andhra Pradesh, Rep. by its
Proprietor, S. Chinna Narayana Reddy.
Petitioner
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 CommI-SSiOner ~Of State Tax, Proddatur-I Circle, 24/586,
Rameswaram Road] Vasanthapeta, Proddatur-516164, YSR Kadapa
District, Andhra Pradesh. j`ra-
3. The Union of India, rep. by it;`~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, Alldhra pradesh.
Respondents
.i:I
petl'tion under Article 226 of th-6 constl'tution of India is filed praying that
I'n the Circumstances Stated I'n the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, order or DI'reCtiOn more Particularly in
the nature of MANDAMUS declarihg 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 I|mPOSeS obligation on the recipient to ensure
Payment Of tax by Supplier to the- Government and further obligates the
recipient to verify adml-ssibility of I+c availed by the supplier and consequently
38
set aside the impugned Order in OrI-ginal No. 04/2023 (Adjn-GST) (DC), dated
31-03-2023 read with RectI'fiCatiOn Order, dated 12-07-2023, passed by the
FI'rSt 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 of 2023:
Petition under section 151 of CPC is fI-led Praying that I'n the
circumstances stated in the affidavit fI-led 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 I-mPugned 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 Coml-ng 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.2023,19.03.2024101.08.2024122.08.2024,14.ll.2024]
09.01.2025 & 01,05.2025 made herein and upon hearing the arguments of
Sri.G.Narendra Chetty Advocate rfor 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.PushpI't Steels Private Limited, No. 303 AB, Industrial Estate EXPN,
Merlapaka Village, Yerpedu Mandal, ChI'ttOOr DistrI-Ct, Andhra Pradesh, Rep.
39
by its Director, Sri.Navaratan Gaur, S/o. Satyanarayana Gaur, Aged about 58
Years-
Petitioner
AND
1. State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT)
Department, Velagapudi, Aniaravathi, Guntur District, Andhra Pradesh.
2. Union of India, Represented by its Secretary, Ministry of F-lnance, 4th
Floor, A-Wing, Shastri Bhawan, New Delhi -110001.
3. The Assistant Commissioner (ST), O/o. Additional Commissioner,
Regional GST, Audit and Enforcement Office, Tirupati, Chittoor District,
Andhra Pradesh.
4. The Assistant Commissioner (ST), Srikalahasti, Chittoor District, Andhra
Pradesh.
Respondents
petition under Article 226 of-fthe 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 appropriat6''writ, order or direction particularly in the
nature of writ of MANDAMUS decl'aring the virus of Section 16(2)(C) of the
CGST and SGST Acts 2017 whereirf-in sp-Ite Of the tax Paid by the Purchaser
to the seller and the seller not -I:b'aying 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
I a `
300-A of the Constitution of India and consequently to set aside the impugned
order Ref No. AD 370922001119.9,. dated 19-07-2023 and direct the 3rd
respondent to allow the lTC to the Petitioner.
; i
lANO: 1 df2023
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
40
impugned order dated 19-07-2023 else the Petitioner would suffer severe loss
and hardship, pending disposal of WP 27374 of 2023, on the fI-Ie of the High
Court.
The Petition Coming on for h6aringJ upon Perusing the PetI-tI-On and the
affI'daVit filed in Support thereof and the Order Of the High Court, dated
17.10.2023) 20.ll.2023119.03.2024l O1.08.2024) 22.08.2024) 14.ll.2024]
09.01.2025 & 01.05.2025 made herel'n and upon hearing the arguments of
SRI.M.V.J.K.KUMAR Advocate forihe Petitioner, GP for CommercI'aI 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, Repres;hted by Naveen Nalla, its Proprietor, Plot
No. 5, 10-27-17/1/2, Jagannath- Nilay, 3rd Floor, Waltair Uplands,
visakhapatnam, Andhra Pradesh -530003.
...Petjtjoner
AND
1. The Additional Commissioner, (ST) (Appeals), D.No. 40-5-19/9b, Back
of NVKR Towers, Mogalrajapuram, Vijayawada 520010.
2. The Assistant Commissioner (ST), Chinna Waltair CI'rCle,
vI|SakhaPatnam I Division, R'aVi House, D.No.1-10613, Sector 8, MVP
Colony, Visakhapatnam -530O17.
3. State ofAndhra Pradesh, Thr6ugh the principal Secretary, To
Government Revenue (CT-ll) Department Secretariat, Velagapudi,
Arnaravati District, Guntur.
4. The Assistant Commissioner of Central Tax, VI-SakhaPatnam North
CGST Division, D.No.10-50-22, Siripuram, Besides Hotel Vivana,
VI'SakhaPatnam 530 003.
...Respondents
41
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 Mahdamus, 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, 20'17 is arbitrary, without jurisdiction,
unconstitutional, against to the principles of natural I-uStiCe and aS ultra-Wires
to the provisions of Article 14, 300A and Article 19(1 )(g) of the Constitution 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 07.07.202-'3 (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 10.06.202O (Annexure P-2) by the 2nd Respondent is arbitrary, without
jurisdiction, unconstitutiona[, 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.
lA NO: 1 of2023
Petition under Section 151 of CPC is fI'led Praying that in the
circumstances stated in the affidav'it:filed in support of the petition, the High
Court may be pleased stay the operation of the Order in Appea'l Ref No.
ZD370723005463J dated 07.07.2023 (Annexure P-1) and set aside
consequent recovery notice issuecl vide DIN No. 3728092348629 dated
25.09.2023 by the 2nd Respondent requesting to pay the demand of Rs.57, 92,
42
046/-in the interest of justice, pendI-ng disposal of WP 27548 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
20.10.2023I 02.01.20241 19.03.2024101.08.2024122.08.2024I 14.ll.2024)
09.01.2025 & 01.05.2025 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 W Prasad,
its Vice-Chairman, Door No ll-9-16, Dasapalla Hl-IIs, VI-SakhaPatnam -
530003
Petitioner
;....AND
1. The Deputy Commissioner`(sT), Specl|aI Circle -VSP 01, State Taxes
Complex, Opp.Star Pinnacle H`ospitaI, ChI'nnagadhali, Visakhapatnam -
530040.
2. The Assistant Commissioner (ST), Kurupam Market Circle, D.No.13-26-
2/5, 3rd floor, ARBN Complex, Dandu Bazar, Jagadamba Jn.,
VI'SakhaPatnam -530 002. -
3. The Assistant Commissioner (ST), Gajuwaka Circle, D.No. 7-9-27, Near
Pantulagari Meda, GayathrI- Bhavan, old GaJ-uWaka, Visakhapatnam -
530026.
4. State ofAndhra Pradesh, Through the Principal Secretary, To
Government Revenue (CT-II) Department Secretariat, Velagapudi,
AmaravatI| DI-Strict, Guntur.
43
5. The Assistant Commissioner of Central Tax, Visakhapatnam North
CGST Division, D .No.10-50m`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,
i. the HonJble 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 S6dtion 16(2)(c) of the APGST Act, 2017 is
arbitrary, without jurisdiction, unconstitutional, against 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 proc6:dings of the 1 st Respondent, vide Show
cause Notice Ref No. ZD370923017171K dated 25.09,2023 (Annexure P-1),
proposed in 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, withoiult jurisdiction, unCOnStitutiOnal, against tO
the principles of natural justice and 'c'ontrary 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 ease.
[ANO: 1 of2023
petition under section 15i` 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. ZD3709230`17171K dated 25.09.2023 (Annexure P-1)
44
in the interest of justI'Ce, Pending dI-SPOSa! Of WP 28351 of 2023, on the file of
the High Court.
The petition coming on for'hearing, upon perusing the petition and the
affl-davit filed in support thereof and the order of the High Court, dated
30.10.2023) 05.02.2024119.03.202.4I 01.08.2024I 22.08.2024I .14.ll.2024I
09.01.2025 & 01.05.2025 made herein and upon hearing the arguments of
Sri.AniI Kumar Bezawada Advocate for the Petitioner, Government PIeader 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/-1AI2, SarvireddypaIIi Village, Kothapalli
Post, Proddatur -516360, YSR Kac!apa 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 InteIII'genCe.
Visakhapatnam Zonal UnI|t, Door No. 28-14-17, Suryabagh, besl'de
Melody Theatre, VI'SakhaPath-a-m -530020.
3-.` The Union of India, rep. by its'Secretary (Finance), Ministry of Finance,
North BIock, New Delhi - 110Od1.
4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. Secretariat BuildI'ngS,
Velagapudi, Guntur District, A`ridhra Pradesh.
Respondents
45
petition under Article 226 of the Constitution of India Praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate wr-!t, 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 Qr in the ;lternatiVe 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. YLO402-07-2023-24, dated 31-
o8-2023, passed by the First Respo-ndent 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 just-lee and not:'valid and illegal even on other grounds
and consequently direct the Resb'ondents to refund the amount Of Rs.
6,73,000/-forcibly collected from the 'Petitioner with interest.
d I. '''|
lANO: 1 OF2023
petition under section 151 CPC praying that in the Circumstances
stated in the affidavit filed in support of the petition, the H'lgh Court may be
pleased to grant stay of all further proceedings, including recovery Of interest
and penalty, pursuant to the impughed 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 tCGST 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 anci'the order of the High Court order dated
28.ll.2O23,14.ll.2024, 09.01.2025 & 01.05.2025 made herein and upon
hearing the arguments of sri G NARENDRA CHETTY Advocate for the
petitioner and of Ms. SANTHI CHANDRA, Standing Counsel for Respondent
46
Nos.1 and 2, Sri V K YAGHNA DUTT, Deputy SolicI®tOr General of India for
Respondent No.3, GP FOR COMME'RCIAL TAX for the Respondent No.4;
WRIT PETITION NO: 30790 of 202..3
Between :
M/s Sree Veerabhadra Oil Mill, 1/.182B, Yerraguntla By-Pass Road, ln the
premises of PMF, Somulavaripalli Panchayat, YSR Kadapa District 516360,
Andhra Pradesh, Rep. by its Proprietor, P. Veera Reddy
...Petitioner
AND
1. The Union of India, rep. by its J3secretary (Finance), MinI®Stry Of Finance,
North Block, New Delhi 1100d1.
2. The State ofAndhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (ST) Department, A.P. SecretarI-at Buildings,
Velagapudi, Guntur District, Andhra pradesh.
3. The Assistant Commissioner,-,(ST), Proddatur-I Circle, Kadapa DI'ViSiOn,
24/586, Rameswaram Road, Vasanthape{a, proddatur, ysR Kadapa
District, Andhra Pradesh 5161'64|
...Respondents
petition under Article 226 of trite ConstI-tutiOn Of India is filed praying that
in the circumstances stated in the affidavit fI'led thereWith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction more particularly in
the nature of MANDAMUS declarih{~g that Section 16(2)(c) of the GST Act,
2017, is ultra vires, violative of A`riicle 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 impos6§ obligation on the recI'Pien{ 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 asI'de the impugned Assessment Gum Penalty Gum Interest Order
DIN3796972339011, dated 03-07-2023, passed by the Third Respondent for
47
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 corISidering 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 the impugned order is also not containing the signature/ digital
signature of the Third 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 l'mPugned Assessment
cwm penalty Gum Interest Ordera -'DIN3796972339011, dated 03-07-2023,
passed by the Third Respondent for the Tax Periods July, 2021 and August,
2021, under the CGST and SGSTActs, 2017, Pending disposal of WP 30790
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 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 &
o1.05.2025 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 respc)ndent No|1 and of GP for Commercial Tax
for the respondent Nos.2 & 3.
WRIT PETITION NO: 31527 of2023 I
Betwee n :
M/s. lndo German International Private Limited, Rep. by its Assistant
Manager, Mr.T.Suryaprakasa Fiao, Plot No-49-18-6/1, Lalitha ` Nagar
sakshi office Road, Akkayyapalem, Visakhapatnam-530016.
48
..IPetI-tiOner
AND
1. The Assistant Commissioner (ST) (FAG), ChinawaltaI'r Circle,
Visakhapatnam.
2. The Additional Commissl'oner (ST), Appellate Authority (ST),
VI-jayaWad a.
3. State ofAndhra Pradesh, rep.I by I-tS Principal Secretary to Government,
Revenue (CT-lI) Department, Secretariat, Velagapudi, AmaravatiJ
Guntur District,
4. Union of lndI-a, rep. by I'tS Secretary (Finance), Ministry of FI-nanCe,
North -Block, New Delhi-110 001.
5. M/s Concast Steel and Power Limited, 3-106, Near Railway Station,
Dusi Village Srl-kakulam, Andhra Pradesh -532484 GSTIN
37AAHCS8656C2Z1
...Respondents
Petition under Article 226 of the Constitution of lndI|a I-S filed prayI-ng that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to I'SSue a Writ of Mandamus or any other appropriate writ or order
or direction-
(a) Declaring Section 16(2)(c)I of the CGST Act / SGST Act, 2017 as
viola{ive 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
avaI-I input tax CredI-I, Which iS arbI-trary, unreasonable and beyond the COntrOI
of the Petitioner and also vI-OIative of Article 14 of the Constitution; and
(b) consequently, set-aside the impugned order of the 2ndRespondent in
APL-04, dated 12.06.2023, denying--the benefl't of input tax credI't tO an extent
of Rs.14,17, 318/-for the PerI-Od July'17 to August'2019, by applying SectI-On
16(2)(c) of the CGST and SGST Acts and also directing the lstRespondent for
49
consequential imposition of interest as applicable under Section 50(3) of the
CGST and SGST Acts and penalty as applicable under Section 122 read with
section 73(9) of the CGST and SGST Acts.
lA NO: 1 of20.23
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 PurSuant 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 Wr-lt 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] o1.08.2024] 22.08.2024] 14.11'2024]
--\\i+
o9.01.2025 & 01.05.2025 made h6=+ein 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+-++ ;
Between :
shri suman prakash saraogi, prop. M/s S.P. BaiI'lng Press, 99/5 Block - D,
IDA Autonagar, VIsakhapatnam, Andhra Pradesh 530012
...Petitioner
AND
1. The Assistant Commissioner 'of Central Tax, VIsakhapatnam Central
CGST Division, VIsakhapatnain Commissionerate, b.No.45-57-21, 2nd
floor, sriya complex, near Rythu Bazar, Kailasapuram, NH-5,
Visakhapatnam -530024
50
2. The AssI-Slant CommI-SSiOne!` (AudI-t), Visakhapatnam CGST Audit
Circle, Central ExcI'Se BuI|!ding, New GST Bhavan, Port Area,
Visakhapatnam - 530035
3. The State of Andhra Pradesh, Represented by l'{s princI-Pal Secretary,
Revenue Department (ST), A.P. Secretariat, Velagapudi
4. Union of India, Department of Revenue, Represented by I'{S Secretary
(Revenue), North Block, New Delhi
...Respondents
PetI'tiOn under Article 226 of the ConstitutI-On 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,
unconstitutionaI, against the principles of natural justice and as ultra-vires to
the provisions of Articles 14, 300A and ArtI'CIe 19(1)(g) of the Constitution of
India)
B. Consequently I-SSue a Writ Of Mandamus or any other writ, direction or
order quashing the Proceedings of the lst respondent, vide Order-ln-Original
No,16/2223-24/GST(SS) dated O6L10-2O23 (Annexure P-1), Confirming the
demand on difference between input tax credit reflecting in GSTR-2A and
input tax credit availed in GSTR-3B` and tax payable under reverse charge
mechanism on goods transportatioll services proposed by the 2nd respondent
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 petitioner in the reply to the show cause Notice dated
01.09.2022 (Annexure P-2) being arbitrary without jurisdiction unconstitutionaI,
unreasonable and against the principles of natural justice and contrary to
various precedents lal-d down in the subject matter and violatl've 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.
lANO: 1 of2023
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 operation of Order-In-original No.16/2023-24/GST(SS)
dated o6-10-2023 (Ahnexure P-i), Confirming the demand in difference
between input tax credit reflecting ill 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 ahd the Order of the High Court, dated
18.12.2023102.01-2024I 19,03.2024) 01.08.2024) 22.08.2024] 14.ll.2024]
o9.01.2025 & 01.05.2025 made he+ein and upon hearing the arguments Of
SRI ANIL KUMAR BEZAWADA Advocate for the petitioner, and of SRI Y N
VIVEKANANDA, 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 India, for the Respondent No.4.
WRIT PETITION NO: 32194 OF 2C23
Between:
M/s.Razz Matazz, Represented by 'Prop. Meenakshi Anantram, Flat No,102,
D.No. 8-1-7/1, Balaji Nagar, KrishnanJ-ali Towers, Waltair Uplands,
visakhapatnam, Andhra Pradesh -'5`30003.
Petitioner
:i.AND
52
1. The Superintendent of central Tax, Srinagar Range, Visakhapatnam
North COST Division, D.No.10-50-22, SirI|Puram, Lane Opp. HSBC
Main Gate, Behing Varun Baj-aj Show room, Visakhapatnam -530003.
2. The State ofAndhra Pradesh,`Represented by its princI-Pal Secretary,
Revenue Department (ST), A-.P. Secretariat, Velegapudi
3. Union of India, Department of Revenue, Represented by its secretary
(Revenue), North Block, New`belhi
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the``affidavI't filed therewith, the High Court may
be pleased to prayed that
A. the HonJble Court may be pleased' to issue a writ of mandamus or any other
wrI't, dl'reCtiOn Or Order holding the'-[P`rovisions 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¢, against the principles of natural justice
and as ultra-vires to the provisions of Articles 14, 300A and Article 19(1 )(g) of
the ConstI'tutiOn Of India,
B. Consequently issue a writ of ma-h;damus or any other writ, direction or order
quashing the proceedings of the lst Respondent, vide Order-ln-Original No.
01/2023-24 dated 17.10.2023 (Annexure P-1), confirming the demand on
difference between input tax credit reflecting l'n GSTR-2A and input tax credit
availed in GSTR-3B under Secti-oir{ 73(9) and jmpositI'On 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
apprecI'atiOn Of the grounds filed by the petI|tI'Oner in the reply to the Show
cause Notice 'dated 20.09.2023 (Annexure P-2) being arbitrary, without
jurisdiction, unconstitutional, unreasonable and agaI'nSt the Principles Of
natural justice and contrary to various precedents laid down I'n the Subject
53
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 and prayed for waiver of the penalties in present facts &
circumstances of the case.
lANO: 1 OF2023
petition under section 15i. 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 Order-ln-Original No.
o1/2023-24 dated 17.10.2023 (Annexure P-1), confir`ming 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 High Court.I--.l''
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) 19.03.2024I .01.08.20241 22.08.2024] 14.ll.2024]
o9.01.2025 & 01.05.2025 and upon hearing the arguments Of SRl.ANIL
KUMAR BEZAWADA.Advocate for'the Petitioner, SrilJosyula Bhaskara Rao,
standing counsel for Respondent No.1, Government Pleader for Commercial
Tax for respondent No.2 and Sri.Jupudi V.K.Yagnadutt, lncharge, Deputy
solicitor General for Respondent No:.3;
WRIT PET[T[ON NO: 33500 of 2023
Betwee n :
M/s. KK Steel Industries, Having its principal place of business at
D.No.76/8/1/12, Sudha Towers, La[itha 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 Narasimham, Aged about 63 Years,
54
Petitioner
AND
1. The Assistant Commissioner (sT)(FAG), O/o RO, Vijayawada, NTR
District, Andhra Pradesh.
2. The AppeIIate Additional Commissioner (sT), Appellate Authority,
VI-jayaWada, 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, MI-niStry Of Finance Through its Secretary, 4th Floor, A-
_ Wing, Shastri Bhawan7 New Delhi 110001.
5. M/s. Narayanadri Steels Private Ltd., Pl.No,4-71/1, Suddavaripalii
Village. RaJ'amPet, Kadapa District, Andhra Pradesh -516115.
Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit fI'led thereWith, the High Court may
be pleased to an approprI-ate Writ, Order Or direction Particularly in the nature
of Writ of MANDAMUS declarI'ng the vires of section 16(2)(c) of the APGST
Act / COST Act whllCh I-S a Charging PrOVI'SiOn 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 I'n not Paying the
taxes towards the Government and asking the petitioner / purchaser to pay
the tax once agaI'n tO the department and added to that levy of 100 times
Penalty and interest as ultra vires to the Constitution and violative of Articles
14,19(I)(g), 21, 265 and 300-A of the ConstI-tutiOn Of India and attracts the
doctrine of the double jeopardy and against to the taxing principles and
violative of the prI'nCiPleS Of Natural Justice and the scheme of the Act and
consequently to set aside the impugned order dat-ed 13-06-2023 and appeIIate
order dated 31 -10-2023.
55
lANO: 1 of2023
petition under sect'lon 151 CPC is filed Pray'lng 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 POr{iOn 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 arid 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 &
o1.05.2025 made herein and: upon hearing the arguments Of
SRI.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
sri.panjagalaMurali, S/o. PanjagalaJ'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, Tirupati, Andhra
Pradesh -517 502.
2. The Union of India, Ministry of Finance, Rep. by its Secretary, 4th FIoor,
A wing, Shastri Bhavan, New'De]hi-110 001.
56
3. State ofAndhra Pradesh, Rep. by its PrI-nCiPaI Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
4. M/s. ThrivenI-Earth Movers Pvt` Ltd, 22/110, Greenways Road Fairlands,
Salem 636 016 Tamil Nadu.
5. Rep by I'tS Chairman, NCLT, Ch`ennaI-
6. M/s. C.V.S.R Constructions, 7/466, YMR Colony, Saraswathi
Vidyamandir School Back Side, Proddatur, YSR Kadapa, Andhra
Pradesh -516360
.I.Respondents
Petition under ArtI'Cle 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewI'th, the HI-gh Court may
be pleased to issue an approprI®ate Writ, Order Or direction Particularly in the
nature of WrI-I 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 payI'ng
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 unconstI'tutiOnal violative of Articles 14,19(I)(g), 21,
265 and 300-A of the Constitutioh -'df 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 chalians 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, arbitrary,
unjust, improper. unfair, atrocious, drnseen 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 notifications
I'SSued by the Ministry of Finance (Department of Revenue), Central Board of
Indirect Taxes, Customs vI'de Notification No.ll/2020-CT dated 21-03-2020,
57
circular No.134/04/2020-GST vide CBEC No.20/16/12/2020-GT dated 23-03-
2020 and contrary to the Principles of Natural Justice, violative Of Articles 14,
19(1)(g), 21 and 265 of the Constitution of India and (iv) consequently tO Set
aside the same;
lA 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 (R§.2,
13,12, 868 + Rs. 50, 00, OOO/-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 a-nd 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 &
o1.05.2025 made herein and upon 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 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,KurnooI Dist Dist, ANDHRA PRADESH -518 502. Represented by
Proprietor, Shri. Sugu Lakshmi Narayana,
...Petitioner
AND
1. Union of India, Represented by Its Secretary, Department of Revenue ,
North Block, New Delhi -110001
58
2. Central Board Of Indirect Taxes AND Customs, Represented by
Chairman, No`rth BIock, New Delhi -110001.
3. Deputy Comml-ssioner of cent'HaI Tax, Central GST Sub-
Commissionerate, Nellore, GST Bhavah, D.No 24-7-205/2,PIot No 121,
12TH Road, Magunta Layout; ''NeIIore-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 OffI'Cer, Directorate Genera of GST Intelligence ,
Visakhapatnam Zonal Unit, Door No 28-14-17, Suryabagh,
visakhapatnam-530020. Ah-dhra Pradesh.
6. Assistant CommisI-Oner Of Central tax, GST Bhavan, KurnooI Division,
'Near Childrens' Park , NR Pe+aJ , Kurnool-518 001, Andhra Pradesh. 7
7. M/s Panyam Cements and Mineral Industries Limited, 30/726,
Bommalasatram,NandyaI,KurriooI Dist, Andhrapradesh 518502
Represented by S. Sreedharo'Reddy,Managing Director.
8. BDO Restructuring Advisory LLP, Inteim Resolution Professional BDO
India LLP,Level 9, The Ruby NW Wing , Senapati Bapat Marg, Dadar
(w), Mumbai 400028. Repres:nted by Bhrugesh Rameshchandra
Amin.
...Respondents
PetI'tI'On under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidaviit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or dI-reCtiOn Particularly in the
nature of writ of MANDAMUS declaring the vires of sectl-on 16(2)(c) of the
APGST Act / CGST Act which I-S a Cilarging 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 `'ihe tax once again to the department and
added to that levy of penalty and iht6rest as unconstitutional, ultra vI'reS tO the
59
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 tax-lng principles and violative of the principles of Natural Justice
and the scheme of the Act and consequently tO Set aside the impugned
proceedings dated 15,09.2023 in ORDER-[N-ORIGINAL NO. 06/2023-(GST).
The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof hearing the arguments of Sri Pareddy Rosi
Reddy, Advocate for the Petitioner, Mr. Jupudi V.K. Yagnadutt, ln-charge
Deputy Solicitor General, on behalf of respondent No.1 and of Ms. Santhi
chandra, Junio-r Standing Counsel for CBIC, on behalf of respondent Nos.2 to
6;
WRIT PETITION NO: 3478 of 2024 `
Between:
J Lal Bahadr Shastri Works Co'ri`tractor, Works Contractor, Rep. by its
proprietor, Mr. J. Leela Sankaraiah D.No.2/9-0/131, Vengal Reddy Nagar,
Atmakur-518422, Kumol District, Ahdhra Pradesh
Petitioner
AND
1. The Deputy Assistant Commissioner, (ST)-ll, Nandyal -I circle, Nandyal,
Kumoo] District, Andhra PradeSh
2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravati,
Guntur Distr'lct.
3. Union of India, rep. by its See;f`etary (Finance), Ministry of Finance,
North Block, New Delhi-110 001.
Respondents
.i'
petition under Article 226 of't'he Constitution of lnd-la iS filed Praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a writ of Manda£mus or any other appropriate Writ Or Order
or direction-(a) declaring section 16(2)(c) of the CGST Act / SGST Act, 2017
60
as violative of Article 14 of the Constitution of India in as much as it imposes
the obligation that the suppII-er must have Paid the tax before the Petitioner
can avail input tax credit, which I-s arbitrary, unreasonable and beyond the
control Of the Petitioner and also violative of Article 14 of the Constitution and
(b) consequently, set-aside the I'mPugned Order Of the lst Respondent in
Ref.No.ZD370423037083N, dated 27.4.2023, denying the benefI-I 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 of2024
Petition under Section 151 CPC is fI|led Praying that in the
circumstances stated I'n the affidavit fI-led in Support Of the WrI-I Petition, the
High Court may be pleased to grant stay of collectI'On Of the disputed tax,
penalty and interest of Rs,12, 49,i 132/-, penalty in sum of Rs.12, 49,132/-
and interest in a sum of Rs.5, 92, Og6/- pursuant to the impugned order of the
let Respondent dated 27.4.2023 respectively for the tax period April 2019 to
March 2021 under the Goods and Service Tax Act, 2017, pendI'ng dI'SPOSal Of
the writ petition No.3478 of 2024, oil 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
12.02.2024,19.03,2024, 01.08.2024., 22.08.2024,14.ll.2024, 09.01.2025 &
01.05.2025 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.AniI Kumar, Central Government Counsel,
for Respondent No.3.
WRIT PETITION NO: 3482 of 2024
Between :
M/s.Mohammad Raft Gunda, Rep. by its ProprI-etOr, Mr. G. M, Raft, D.No, 1/4,
MaI'n Ro.ad, Dudyala, Kothapalli MandaI KurnooI DistrI'Ct-518422, Andhra
Pradesh
61
Petitioner
AND
1. The Deputy Assistant Commissioner (ST) -lI, Nandyal -I circle,
NandyaI, Kurnool District, Ahdhra-Pradesh
2. State of Andhra Pradesh, rep,,`by its Principal Secretary to Government,
Revenue (CT-II) Department, 'Secretariat, Velagapudi, Amaravati,
Guntur Distr-lct.
3. Union of India, rep. by its Secretary (Finance), Ministry 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 Condiitution 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 vi'c;lative of Article 14 of the Constitution and
(b) consequently, set-aside 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 2021 by applying Section 16(2)(c) of
the COST and SGST Acts.
lANO: 1 of2024
Pe.tition 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 grah-I stay of collection of the disputed tax Of
Rs.6, 38, 658/-, penalty in sum off-'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
affI-davit filed l'n 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 &
01,05.2025 made herein and upon hearing the arguments of SRI.SRINIVASA
RAO KUDUPUDI Advocate for the PetI'tiOner 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: 4425 of 2024
Between:
M/s.Hariharan Foundations Private Limited, TADA-Kalahasthi State HI'ghWay,
Chendulupakkam Village, Andhra Pradesh -517541 Rep. by its AGM Finance
and Accounts, Sri. P.M. Nanda Sai,:S/o. M.P. Mani, Aged about 38 Years.
...Petitioner
AND
1. The Deputy Commissioner (Central Tax), Guntur Audit
Commissionerate, GST Bhavan, Port Area, Visakhapatnam -530035.
2. The Assistant Commissioner, TirupatI-Audit Circle, Guntur Central GST
Audit Commissionerate, 9/86-A, Amaravati Nagar, West Church,
Compound, M.R Palle Road, Tirupa{i -517 502.
3. State ofAndhra Pradesh, Rep -by l'ts Principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
4. Union of India, Ministry of Finance Through its Secretary, 4th FIoor, A-
Wing, ShastriBhawan, New DelhI' 110001.
5. M/s. R.K Kumaran Interiors And Projects-, 33AXOPK8134EIZG-
NO.108 AI2, Lal Bahadur Sastri Street, SM BIock, Jafferkhanpet,
Chennai, Chennai, Tamil Nadu-600083.
63
6. M/s. RR Enterprises, 33BCWPR5099FIZV-S F NO.714, Thulasi Nagar,
Rajaji Puram, ThiruvaIIur, 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 P.radesh-533401. Res
...Respondents
petition under Article 226 of the Constitution of India is filed Praying that
in the circumstances stated in the afiFidav-lt filed therewith, the High Court may
be pleased to issue appropriate virit, 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 whicht ,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) and 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 tinder section 50 of the CGST Act and 20
of the IGST Act and penalty under ITS-ection 74 read with section 122 of CGST
Act which deals with mensrea to b'6`2established by the department and under
section 20 of the IGST Act and ad.'ded to that levy of 100 times penalty and
interest as ultra vires to the constitiition 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 violat-lve of the
principles of Natural Justice and the scheme of the Act as also contrary to the
judgements of various High Courts a`nd Hon]ble Apex Court and consequently
to set aside the impugned order dated 31-12-2023.
64
IANO: 1 of2024
Petition under section 151 CPC is filed praying that I-n the
circumstances stated in the affidavli filed in support of the writ petition, the
High Court may be pleased to grant stay of tax, penalty and interest pending
dI-SPOSal Of the Writ Petition No. 44'25' of 2024, on the file of the High Court.
The petition coming on for he'aring, upon perusing the petition and the
affidavit filed in support thereof and the order of the HI'gh Court order dated
20.02.2024,19.03.2024, 01.08.2024, 22.08.2024,14.ll.2024, 09.01.2025 &
01.05.2025 made herein and upon hearing the arguments of sri
M.V.J.K.Kumar, Advocate for the 'PetitI'Oner, GP for Commercial Tax for the
respondent Nos.1 to 3 and of Deputy Solicitor General of India.
'J
. + .
wR[T PETITION NO: 9956 OF 2024
. =~|
Between :
M/s. Shell Refractories and lnsula{ions Kargwal Constructions Pvt Ltd JV,
Represented by Penumatsa Praveafl Kumar, Its Authorized Signatory 50-1-
67/2, Alluri Seetharama Raju Nagar, Seethammadhara, Visakhapatnam,
Andhra Pradesh, 530013. Mobile No-9885504505 Email ld-
[email protected]
Petitioner
I.-,..AND
1. The Assistant CommI'SSiOner(a-T), Gal-uWaka Circle, Visakhapatnam-II
Division, D.No 7-9-27, Near Pantulagari Meda, Gayathri Bhavan, old
Gajuwaka, Visakhapatnam, -5`30026.
2. The State ofAndhra Pradesh;--Represented by its Principal Secretary,
Revenue Department, A.P. Seeretaria{, Velegapudi
3. Union of India, Department of Revenue, Represented by its Secretary
(Revenue) North Block, New Delhi.
Respondents
65
petition under Article 226 of the Constitution of India iS filed praying that
(
in the circumstances stated in the affidavit filed therewith,
A. the High Court may be pleas:jed to issue a Writ Of mandamuS Or any
other writ, direction or order h';~lding the provisions of section 16(2)(c) of
the cosT Act, 2017 as well jas 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 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 proceec!ings of the lst Respondent, vide Order-in
form DRC-07 vide 'Ref N-a.-'ZD370321000516X dated 04.03.2021
(Annexure P-1), confirming ti!ie demand of COST Rs. 4,86,000/-and
SGST Rs. 4,86,000/- on the difference between Input Tax Credit
reflecting in GSTR-2A and Input Tax Credit availed in GSTR-3B for the
period from July 2017 to MaI'lCh 2018 under Section 73(9) of the CGST
Act, 2017 and passed witho'ti{`-conside'ring the request for adjournment
of personal hearing filed by the Petitioner through Mall dated
ll.08.2020 in violation of the Principles of Natural Justice, being
arbitrary, without jurisdictidh, unconstitutionaI, unreasonable and
against the principles of I:`h-atural justice and contrary tO Various
precedents laid down in the subject matter and violative of Articles 14,
300A and Article 19(1)(g) g~`f the Constitution of India. Hence, the
proceedings of the lSt Respondent are liable to be set aside in Present
facts and circumstances of th6,ldase.
I.'f
•iJi
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
HI|gh 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/-I & SGST Rs. 4,86,000/-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 I'ntereSt Of
justice, pending disposal of wp 995--6 of 2024, on the file of the High Court.
The pe{I-lion COmI-ng On for hearing, upon Perusing the Petition and the
affidavit filed I-n 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 & 01-.05.2025
made herein and upon hearing the arguments of sRl.ANIL KUMAR
BEZAWADA Advocate for the Petitioner, GP for Commercial Tax for
Respondent Nos.1 & 2 and Sri Jupudi V.KIYagnadutt, Standing Counsel for
central Government for Respondent No.3.
WRIT PETITION NO: 9957 OF 2024
Between:
M/s. Shell RefractorI-eS and I'nsulations Kargwal Constructions Pvt Ltd
JV, Represented by Penrimatsa Praveen Kumar, Its Authorized
SI'gnatOry 50-1-67/2, AIIuri S-eetharama Raju Nagar, Seethammadhara,
VI'SakhaPatnam, Andhra Pfadesh, 530013. Mobile No- 9885504505
Email [email protected]
Petitioner
AND
1. The Assistant Commissl'oner(ST), Gajuwak; Circle, Visakhapatnam-II
Division, D.No -7-9-27, Near`PantulagariMeda, Gayathri Bhavan, old
Gajuwaka, Visakhapatnam, -530026.
2. The State ofAndhra Pradesh, Represented by its Principal Secretary
Revenue Department, A.P. Secretariat, 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 lnd'la 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 provisions of section 16(2)(c) of
the CGST Act, 2017 as well as Section 16(2)(c) of the APGST Act,
2017 as arbitrary, without jurisdiction, unCOnStitutiOnal, against the
principles of natural justice and as ultra-vires to the provisions of Article
14, 300A and Article 19(1 )(g) df the Constitution of India,
B. Consequently, issue a writ of' mandamus or any Other Writ, direction Or
order quashing the proceedir,gs 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 co!hsidering the request for adjournment Of
personal hearing filed by the Petitioner through Mail dated ll.08.2020
in violation of the princ'lples of Natural Justice, being arbitrary, without
jurisdiction, unconstitutional, +irnreasonable and against the principles of
natural justice and contraly`--'lto 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 lstRespondent
are liable to be set aside intpresent facts and circumstances of the
Case.
68
[A NO..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 operatl-on of order-I|n 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 I-ntereSt 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
affI'daVit 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 & 01.05.2025
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 PrI'Vate: 'Limited, Represented by the Managing
Director, Sri Vennapusa Rukesh' Reddy Door No.13-03-259-1, DCMS
Building, Railway Feeder Road, Anahtapur, Andhra Pradesh-PIN 515001.
Petitioner
-.I AND
1. Deputy Commissioner (State Tax), Special Circle, Anantapuramu7
D.No.2nd floor, PAR HeI'ghtS, Goofy Road Ananatapuramu-PIN
515005-
2. State ofAndhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. SecretarI'at
69
Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -
522 503.
3. Government of India, Represented by the Secretary to Government of
India Ministry of Finance, Revenue Department, North BIock, Central
Secretariat, New Delhi-PIN -110 001.
Respondents
petition under Article 226 of the Constitution of India Praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate writ, order or direction, more in the nature of
Writ of Mandamus, setting aside the-+'+-
(a) impugned orders passed under section 73 of the GST Acts by the Deputy
commissioner of state Tax, Sb6cial circle, Anantapuram, vide GSTIN -
37AAGCA3770JIZH dated 30-12-2023, as without jurisdiction, not the Orders
in the eye of law, violative of the F>rinciples 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 NotifI'CatiOn 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 India.
lANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the Collection of the disputed arhOuntS Of
Rs.861616 + Rs.255656 + Rs.255656 (Total Rs. 13,72,928) (Tax) and
Rs.622109 + Rs.116988 + Rs.116988 (Total Rs.856,O85) (Interest) and
70
Rs.86162 + Rs.25566 + Rs.25566 (Total Rs.137,294) (Penalty) for the various
reasons mentioned in detail in, this affI-davit, Pending dl-sposal of
W.P.No.11336 of 2024, on the fl-Ie of the High Court,
The petI®tiOn COmI'ng On for hearI-ng, upon PeruSI'ng the Petition and the
affidavit filed in support thereof and. the order of the High Court order dated
09.05.2024, 01.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025 made herein
and upon hearI-ng the arguments of Sri.J.N.Venkata Suresh Kumar Advocate
for, the Petitl'oner, Government PIeader 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 Montessori School, Sangamesh
Nagar, Anantapur PIN 515001.
2. Government of lndl-a, Repres6hted by the secretary to Government of
India, MI'niStry Of Finance, Revenue Department, North Block, Central
Secretariat, New Delhi-PIN-1 ;i'b '001.
3. State ofAndhra Pradesh, Represented by the secretary to Government
ofA.P, Revenue (CT) Department,,Government ofA.P. Secretariat
Buildings Velagapudi, MangaI-agiri Mandal, Guntur (District), AP, PIN
522 503
...Respondents
71
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 an appropriate-writ, order or direction, more in the nature
of writ of Mandamus, setting aside (a) the impugned order-in-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, e{c., and (b) the Notification No 09 of 2023-Central Tax, dated 31-
03-2023 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 afid (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 perusl'ng the Petition and the
affidavit filed in support thereof arid` the order of-the--High Court order dated
10.05.2024, 01.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025 made herein
and upo`n hearing the arguments of Sri J.N.Venkata Suresh Kumar, Advocate
for the petitioner and Ms.Santhi' Chandra, Standing Counsel for the
Respondent NoLl and Deputy So[i'citor General for the Respondent No.2 and
GP for Commercial Tax for the Respondent No.3;
WRIT PETITION NO: 11537 OF 202-4
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
I-.I .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 Velagapudi, MangalagirI-Mandal, Guntur (District), AP, PIN -
522 503 .. ,.
4. AddI'tiOnal CommI-SSiOner Of Central Tax, (GST-Appeals), D.No.3-30-15,
Ring Road, Guntur, A.P., PIN 522 006.
...Respondents
Petition under ArtI|CIe 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. vivrit, order or direction, more I-n the nature
of writ of Mandamus, setting a6id6 (a) the impugned order-in-appeal in
Appeal No.15/2023(T) GST, dat;d 03-ll-2023 passed by the Additional
Commissioner (GST-Appeals), euntur, along with order-in-original
No.18/2022 (GST-Supdt) dated 28-ll-2022 passed by the Respondent No.1
as unconstitutional, patently illegal, vc,id, inoperatI'Ve, not Orders in the eye Of
law, without jurisdI-CtI|On, etC., and (b) the Notification No.09 of 2023-Central
Tax, dated 31-03-2023 and the corresponding Notification issued by the
Government of A.P. as violative of Section 168(A) of the CGST Act, 2017 and
the APGST Act, 2017 and (c) the S6ction 16(2)(C) of the CGST Act, 2017 and
the APGST Act, 2017 as ultra vires of.Article 14 of the Constitution of India;
[ANO: 1 OF2024:
-``.<
Petition under Section 151` CPC is filed praying that in the
circumstances stated in the affidavi't filed in support of the writ petition, the
High Court may be pleased to 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) (Pena'Ity), for the various reasons mentioned in
73
detail in this affidavit; and tO Pass Such Other Order Or Orders -ln 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 agains+i the Respondents., Pending disposal Of
wp No.11537 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
10.05.2024, 01.08.2024, 22.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025
made herein and upon hearing the arguments of Sri J,N.Venkata Suresh
Kumar, Advocate for the PetitionerJand 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.
}`:
.r
WRIT PETITION NO: 11718 OF 202'4
Between:
M/§ AMRUTH INFRA, Represented-by the Proprietrix -Smt Ramul.amma
peram, shop.No.33 and 34, Ground Floor, New Municipal Complex, Subash
R-oad, Near Clock Tower, ANANTA'PURAMU -Andhra Pradesh, 515001
...Petitioner
•'.AND
1. The Superintendent of Centr`al Tax, Anantapur CGST Range-1 2nd
Floor, GST Bhavan, Door N6-.28L999, Beside Motessori School,
Sangamesh Nagar, Anantapu+a Pin. 515005.
2. State of Andhra Pradesh, Represented by the Secretary to Government
ofA.P. Revenue (CT) Department, Government ofA.P. Secretariat
Buildings Velagapudi; Manga!agiri Mandal, Guntur (District), AP, PIN. -
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 Artl'cle 226 of the Constitution of India is filed praying that
I-n the Circumstances Stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate writ, order or dI-reCtiOn, 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 SuperI'ntendent Of Central Tax,
Anantapuram, CGST Range-I, Anantapuram, vide order-in-original
No.16120231(GST-Supdt) 17-06-2023, as without jurisdiction, not the orders
in the eye of law, violatI-Ve Of the Principles of Natural Justice, violative of
fundamental procedure, etc., (b) the NotificatI-On No.9 of 2023 Central Tax,
dated 31-03-2023, issued by the Government of India and the corresponding
Notification I'SSued 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 India;
[ANO: 1 OF2024:
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit fl'Ied in support of the writ petition, the
High Court may be pleased t6 stay the collection of the dI'SPuted amounts Of
Rs.4,84,494 (Tax), + an unqualifl'ed 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 affl-davit. 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 td stand. The balance of convenience is
clearly in favour of the petitioneFJand against the Respondents., pending
disposal of WP No.11718 of 2024, on the fI'le Of the High Court.
The petition comI'ng On for hearing, upon PeruSl-ng the Petition` and the
affidavit filed in support thereof arid 'the order of the High Court order dated
10.05.2024, 01.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025 made herein
and upon hearing the arguments of-Sri J.N.Venkata Suresh Kumar, Advocate
75
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 PET[T[ON NO: 14029 OF 2024
Betwee n :
M/s.A One lspat Pvt. Ltd., Plot No.I ,14(Part), APIIC Industrial Park, Gollapuram
village, Hindupur, Anantapur, Andhra Pradesh - 515201, Rep. by its
Managing Director, Sanjay Kumar Jallan..
Petitioner
AND
1. The Union of India, rep. by tits Secretary (Finance), Ministry of
Finance, North BIock, New Delhi -110001.
2. The State ofAndhra Prad6sh, Rep. by the Principal Secretary to the
Government, Revenue (ST)I Department, A.P. Secretariat Buildings,
Velagapudi, Guntur Distri'ct,I Andhra Pradesh.
3. The Assistant Commissiorier of Central Tax, Anan{apur GST
Division, D. No. 28-999, 1 Floor, GST Bhavan, Beside Montessori
school, Sangamesh Nagar; Anantapur, Anantapur District, Andhra
Pradesh.
Respondents
petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated I-n the affidavit filed therewith, the High Court may
be pleased to issue an appropriate writ, order or DirectI-On more Particularly in
the nature of MANDAMUS declari'hg `that Section 16(2)(c) and . 41(2) of the
GST Acts, 2017, are ultra vireS;I iviolative 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'i-t' 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-OrI'ginaI 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, which is also
illegal as being vI'OlatiVe Of the Pri-nlCiPleS Of natural justice as it was passed
without effectively considerl-ng the written objections fI-led by the Petitioner and
wI®thOut furnI-Shing COPY Of the I'ntemgenCe report/material based on which it
was Passed and Without affording opportunity tO Cross examine the Supplier,
and is therefore not valI'd and illegal even On Other grounds.
[ANO: 1 OF2024
Petitl|on under section 151 CPC is filed praying that in the
circumstances stated in the affidavit fI-led in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
recovery of Tax, Penalty and inter6st, pursuant to the impugned order-in-
OrI-gl'nal 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
IGST, 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 & 01.05.2025
made herein and upon hearing the arguments of sRl.G.NARENDRA CHETTY
Advocate for the petitioner, The+ Deputy SolicI'tOr General for Respondent
No,1J Government Pleader for CbminerciaI Tax, for Respondent No.2 and
Ms.SanthI' Chandra, Standing Corinsel for Respondent No.3.
WP NO: 14040 OF 2024:
Between :
M/s.S.V.R.EIectro 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)I Ministry of Finance,
North Block, New Delhi -1100O1.
2. The State of Andhra Prac!esh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner of Central Tax, Nellore CGST Division,
GST Bhavan, D. No. 24-7-205/2, Plot no.121,12th Road, Magunta
Layout, N6Ilore-524003, Nellore District, Andhra Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, secretariat, 5th Floor, `Tower-ll, Jeevan Bharti Building, Janpath
Road, Connaught Place, Newt Delhi-110 001.
5. The Central Board of lndir6ct Taxes and Customs, Rep. `by its
Chairman, Ministry of Finance-, Department of Revenue, North Block,
Central Secretariat, New Delhi+110 001.
Respondents
Petition under Article 226 of th'e Constitution of India praying that in the
circumstances stated jn the affidavit filed therewith, the High Court may be
pleased to issue an appropriate wirit, order or Direction, more particularly in
the nature of MANDAMUS
i. Declaring S.16(4) of the CGST/SGsT Acts, 2017, as violative ofAr{i-cles 14,
19 (1)(g) and 300-A of the Constitution of India or in the alternative hold that
s. 16(4) is not applicable to the present case or declare that the period of
limitation prescribed in s.16(4) is c}nly procedu'ral in nature and that S.16(2)
has overriding effect over S. 16(4')I while claiming eligible input tax in the
respective monthly GSTR 3B return7
ii. Declaring that the impugned Notification No. 56/2023, r 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 17-05-2023 issued
78
by the Second Respondent, under s.168-A of the CGST Act, 2017, extending
the period of LimitatI-On Prescribed u/S. 73(10) of the CGST Act, 2017, for the
FI-nanCI'aI Year 2018-19, till 30-04-2024, uI{ravires Section 168-A of the CGST
Act, 2017, manifestly arbitrary, vI'OlatiVe Of Article 14 of the ConstitutI~On Of
India, illegal and consequently qua'sh the same,
iii. DeclarI-ng 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, as contrary to law,
without J'uriSdiCtiOn, barred by lI'mitatiOn, unjuStified, unSuStainable and I-Ilegal
and consequently set aside the same;
IANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affjdaivit filed in support of the writ petition, the
High Court may be pleased to gra'ht stay of ail further proceedings including
collectI-On Of tax, interest and Pen-ally 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
lGST Acts, 2017, pending disposall `df W.P.No.14040 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, 0'9.01.2025 & 01.05.2025 made herein
and upon 'hearing the argume'nts of'sRI.G.NARENDRA CHETTY Advocate for
the Petitioner, The Deputy So!I'CitOr General for Respondent No.1,
Government PIeader for Commercial` Tax, for Respondent No.2 and Ms.SanthI'
Chandra, StandI-ng Counsel 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. Secretar-lat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner I(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 Floor, Tower-ll, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.
5. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, Ministry of Finance, Department of Revenue, North BIock,
central Secretariat, New Delhi-110 001.
Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue an appropriate Writ, order or 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 LimI-tatjOn 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, 2617, 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, vicle 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
limitation, violative of the principles of natural justI'Ce, COntrary tO law, Without
jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same;
IANO: 1 OF2024
Petition under Section 15-1-. CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petitI'On, the
High Court may be pleased to grant stay of all further proceedings I-nCluding
collection 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 h.earing, upon perusing the petition and the
affidavit filed I|n Support thereof and the earlier Orders Of the High Court dated
ll.07.2024, 01.08.2024, -14.ll.2024`, 09.01.2025 & 01.05.2025 made herein
and upon hearI'ng 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 Nos.2 & 3 and
Ms.Santhi Chandra, Standing Counsel for Respondent Nos.4 & 5;
81
WRIT PETITION NO: 14430 OF 2024
Between :
M/s.Adityaadi Cars Private Limited, Flat No,102, Sai Datta Apartments, Ram
Nagar, Anantapur-515 004. Rep. by its Managing Director Mr.Thumati
Adiseshu.
Petitioner
AND
1. The Assistant Commissioner of State Tax, Ananthapuramu-II Circle,
Ananthapuramu.
2. The State ofAndhra Pradesh, Rep. by its Principal'Secretary, Revenue
(cT) Department, A.P. Secr6t-ariat, Amaravati.
3. The Union of India, Rep. by its.Secretary, Ministry of Finance,
Government of India, North BI6ck, New Delhi -110 001.
4. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finances Department of Revenue, North Block,
Central Secretariat, New Delhi -100 001.
Respondents
Petit'lon under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewi{h, the High Court may
be pleased to issue Writ of Mandainu-s or any other appropriate Writ or Order
or Direction declaring (1) the actioh of the lst Respondent in issuing Summary
of show cause' Notice in Form GST`DRC-01, dated 31.05.2024 served on the
Petitioner by RPAD on 16.06.2024 p'roposing to levy tax, Interest and Penalty
for the tax period 2019-20, without servI'ng Form GST DRC-01A, without DIN
No. and without Signature to the Notice by the lst Respondent as arbitrary,
contrary {o the provisions of the IGST / CGST / SGST Act 2017, patently
barred by limitation without jurisdiction as contemplated under Section 73(10)
of the lGST' / 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 fo `Section 168A of the IGST / CGST/SGST
\^
+I
82
Act 2017, without jurisdictI-On, bias, frivolous, and in vI'OlatiOn Of Principles of
Natural Justice and contrary to Article 14 of the Constitution of India (2)
declare Notification No.09/2023, dated 31.03.2023 and NotI-fiCatiOn
No.53/2023-Central Tax, dated 28.i2.2023 issued by the CBIC, as ultra vires
to Section 168A of the IGST / 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 NotI-Ce Cannot be questioned before the Appellate Authority;
IANO:1 OF2024
PetI-lion 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 DRd-01, dated 31.05.2024 issued by the lSt
Respondent, for the tax period 20-19-20, under lGST / CGST / SGST Act,
2017, pending disposal of W.P.No.l14430 of 2024, on the fI-le Of the High
Court.
The petition coming on for h-eari`ng, upon perusing the petition and the
affidavit filed in support thereof and-the order of the HI'gh Court order dated
ll.07.2024, 01.08.2024, 22.08,2024,I 14.ll,2024, 09.01.2025 & 01.05.2025
made herein and upon hearing the arguments of SRI.G.NARENDRA CHETTY
Advocate for the Petitioner, The Deputy Solicitor General for Respondent
No.1, Government PIeader for Coinmercial Tax, for Respondent No.2 and
Ms.Santhi Chandra, Standing Counsel for Respondent No.3,-
WP NO: 16226 OF 2024:
Betwee n :
M/s. PateI Engineering Works, Through its Authorized Representative Mr.
Kl®ran 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|lndia, Through the Secretary, Department of Revenue,
Ministry of Finance, North BIock, New,Delhi-110 001.
2.-State ofAndhra Pradesh, Through The Principal Secretary, To
Government, Revenue (CT-I!) Department, Secretariat, Velagapudi,
Amaravati, District -Guh'{ur.':I
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 T'ax and Customs (Appeals), D. No. 3-10-
15, Ring Road, Guntur-522006.
5. The Superintendent of Central Tax, Maripalem, CGST Range, 2nd
FIoor, Door No. 45-57-21, Near NH-5, Narsimhanagar,
Akkayapalem, Visakhapatnam -530024,
Respondents
petition under Article 226 of the Constitution of India praying
a) that in the circumstances statedin the affidavit filed therewith,I the High
court may be pleased to issue a writ of certiorari or any other appropriate
writ/ order/ direction under Article I-226 of the Constitution of India calling for
the records pertaining {o the petiti6her case and after going into the validity
and legality thereof {o quash and set aside Impugned order dated 29.02.2024
(Exhibit A1).
b) that this Hon'ble Court be Plea`sed to issue a Writ of certiorari or any
other appropriate writ/ order/ directidn under Article 226 of the Constitution of
India c;alling for t'he records pertaining to the Petitioner case and after going
into the validity and legality thereof hold that the impugned Section 16(2)(c) of
the CGST Act/AP.GST Act is violative of Articles 14,19(1)(g) and Article 21 of
the constitution of India (Exhibit ttA2'')
84
c) that this Hon'ble Court be pleased to issue a writ of certiorarI| Or any
other appropriate Wrl-V order/ direction under Article 226 of the ConstitutI'On Of
India callI-ng for the records Pertaining to the Petitioner case and after going
into the validity and legality thereofrread 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 the present case (Exhibit !{A2")
d) that this Hon'ble Court be pleased to issue a Writ of certI-Orari Or any
other appropriate Writ/ order/ direction under Article 226 of the ConstitutI-On Of
India calling for the records pertaihing 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 proceedI'ngS
pursuant to the order of the First-'AppeIIate Authority or any other authority
against whose order the appeal lies --before the GST Appellate Tribunal under
section 112 of the CGST Act/APGS+ Act
e) for costs of this Petition.
IANO: 1 OF2024
petition under sectI-6n 151 CPC is filed praying that in the
circumstances stated' I'n the affidavit filed in support of the writ petition, the
High Court may be pleased to suspe'hd the Impugned Order dated 29.02.2024
passed by Respondent No.4 forthwith a direction not to recover the demand
confirmed vide the Impugned o'rder ~dated 29.02.2024, pending disposal of
W.P.No.16226 of 2024, on the file c;f 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.202,'4, 09.01.2025 & 01.05.2025 made herein
and upon hearing the arguments of sri.sai sundeep Manchikalapudi,
Advocate for the Petitioner, Central Government for Respondent No,1,
85
Assistant Government 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, Anan{riapur-515001, Anantapur District, Andhra
pradesh, Rep. by its Partner, M`r.`M. Subbaiah.
Petitioner
AND
1. The Union of India, rep. by its'Secretary (Finance), Ministry of Finance,
North Block, New Delhi -116oo1.
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 Ad.ditional Commissioner (GST-Appeals), Office of the
commissioner of central Tax and Customs (Appeals), D. NO.3-30-15,
Ring Road, Guntur -522006, euntur 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, An-ahtapur District, Andhra Pradesh.
5. The Assistant Commissioners o+ Central Tax,Anan{apur GST Division, D.
No. 28-999, I Floor, 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, Tirupat'l 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
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 altemative 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 obligate the
recipient to verify admissibility of ITC avaI-led 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 ThI|rd Respondent for the Tax Periods April,
2018 to March, 2020 under the CGST and SGST Acts, 2017, which is also
illegal as being violative of the principles of natural justI'Ce aS it Was Passed
without effectI'Vely considering the written objections and evidence filed by the
Petitioner and the findings of the 'Fourth 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.
[ANO: 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 all further proceedings, including
recovery of Tax, Penalty and I'ntereSt, PurSuant- tO the impugned Order-in-
Appeal No. TTD-GST-000-APP-009-2024-25, dated 30-05-2024, passed by
the ThI'rd Respondent for the Tax Periods April, 2018, to March, 2020, under
the CGST and SGST Acts, 2017, Pending disposal 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 andlthe order of the High Court order dated
29.08.2024,14.ll.2024, 09.01.2025 & 01.05.2025 made herein and upon
hearing the arguments of ,Sri G NARENDRA CHETTY Advocate for the
Petitioner and of LEARNED DEPUTY SOLICITOR GENERAL for the
87
Respondent No.1 and of 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.r,Fiep.resented by its Managing Director Mr. P.
Sivarama Raju, Ramanagar1. Chintalapalem, Pendurthi- 531173
Visakhapatnam District.
Petitioner
AND
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. Gangl'settySreedhar, 2, D No 21/185, Kamasawri, G Agraharam
Near Up School, Cheepu.rup.alli, Vizianagaram - 535128 Andhra
Pradesh
4. The State of Andhra Pradesh, Rep. by its Principal Secretary to
Government, Revenue (CT-!l) Department, Secretariat, VelagapudI-,
Amaravathi, Guntur District.
5. The UnI'On Of India, Ministry `df Finance, Rep. by its 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' arid/Or any Other Similar/appropriate Writ,
declaring that the provisions of clau§`6 (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 {o the seller and the
seller not paying the tax tot the .Government, as illegal, arbitrary, unjust, I
improper, un found and violate-the Articles 14,19(I)(g), 21, 265 and 30O-A of
88
the Constitution of India and in-operative in law to the extent it is prejudicial to
the in{erest` of the PetI-tiOner 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 APGSTaAct of 2017, and the CGST Act, 2017 for
the tax period from AprI-I 2018 to March 2019, passed by the p Respondent,
as I-Ilegal and in-operative in law. and
c. to declare that the order l'n Form-GST-04 Dt. 29.04.2024 (Ex. P-5), passed
by the 2ndRespondent as l|Ilegal and-in-operative in law,I
IANO:1 OF 2024:
PetI-lion under Section 151 of CPC I-S filed praying that in the
circumstances stated in the affl'davit fl'Ied I'n 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 perl'od 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 vide order in Form
GST-04 Dt. 29.04.2024 (Ex. P-5), p;hding disposal of WP 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{ o4.10.2024, 14.ll.2024, 09.01.2025 &
o1.05.2025 upon hearing the arguments of MS.SANTHI CHANDRA, Standing
Counsel for the Respondent No.'1-'ah.a;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:
Between:
M/s. Deccan Ferro Alloys Pvt. Ltd.5 Represented by its Managing Director Mr.
P. Sivarama Raju, RamanagarJ Chintalapalem, Pendurthi-531173
Visakhapatnam District.
Petitioners
89
. AND
1. The Dy. Commissioner (ST), a/o. the Chief Commissioner (ST), A.P.,
Kunchanapalli, Guntur District.:. `
2. The Additional Commissioner (ST), Appellate Authority, Vijayawada
3. M/s. Gangisetty Sreedhar, 29 '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-!I) Department, Secretariat, Velagapudi,
Amaravathi, Guntur District.
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 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 claLISe (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, arbI'trary, unjust,
improper, un found and violate the Articles 14,19(1)(g), 21, 265 and 300-A of
the Constitution of India and jn-operative in law to the extent it is prejudicial {o
the I-nterest of the Petitioner and`'--`subject matter of the present Petition.
Consequently,
B. to declare that the Orderi: No. DIN 3731082310726 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 iijegal 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 supP-ort 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 pursuarit 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 of 2024,
on the file of the High Court.
The petition coming on for hearing, upon perusing the petition and the
affidavit fI-led in Support thereof 04.10.2024, 14,ll.2024, 09.01.2025 &
01.05.2025 upon hearing the a~rguments of sri A SARVESWAR RAO
Advocate for the Petitioner and of Ms. Santhi Chadra, Standing Counsel for
the Respondent No.1, GP FOR COinMERCIAL TAXES for Respondent Nos.
2 and 4, Deputy Solicitor General for Respondent No.5;
WP NO: 24211 OF 2024:
Between :
M/s N S Group, Represented by its -Partner-Smt Devarakonda AIekhya, 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 Floor, GST BhavanJ Besides Montessori School Sangamesh
Nagar, Anantapur-PIN-515061.
2. 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.
91
3. Union of India, Represented by the Secretary Ministry of Finance,
Revenue Department North Block, Central Secretariat, New Delhi-PIN-
110001.
...Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewl'th, the High Court may be
pleased to I'SSue an appropriate Writ, Order Or direction, more in the nature Of
Writ of Mandamus, quashing the Notification No-56 of 2023 - Central Tax,
dated 28-12-2023 and the Notification No-9 of 2023-Central Tax dated 31-03-
2023 issued by the Government of India and the corresponding Notificatiohs
issued by Government of A.P. and-lalso 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,
respectI-Vely (b) and tO Set-aside the'imPugned common Orders-in-Original No-
6/2024 (GST)(AC), AssI'Stant -CommissI'Oner(CT), of GST Division,
Anantapuram with DIN 20240155YLOOOOOODO3E, as void and inoperative,
wI'thOut jurisdiction, ViOlatiVe Of Artic`'le 14 of the Constitution of lndI-a, and the
principles of Natural justice
lANO: 1 OF2024
Petition under Section 151' of CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to stay the collection of the disputed tax of Rs.300,976
+ Rs.300,976, the interest of Rs.320,527 + Rs.320527 and the penalty of Rs.
408791 + Rs.40879 + Rs.20,000 an+d the late fees of Rs.14000 + Rs.14000
(Total Rs.21,08,588) for the variolus reasons mentioned in detail in thI-S
affidavit (part-B); pending disposal of`WP No. 24211 of 2024, on the file of the
High Court.
The petition coming on for hearing, upon perusing the petition and the
affidavit filed in support thereof 24.1O.2024, 14.ll.2024, 09.01.2025 &
92
01.05.2025 upon hearing the arguments of sri J.N VENKATA SURESH
KUMAR, Advocate for the petitioner, and of M/s SANTHI CHANDRA,
Standing Counsel for the Respondent No.1, and of GP FOR COMMERCIAL
TAX, for the Respondent No.2, anci of SRI PASALA PONNA RAO, DEPUTY
SOLICITOR GENERAL OF INDIA, for the Respondent No.3;
WP NO: 27421 OF 2024:
Between: I
M/s. Benq Catering And Allied Service Pv{ Ltd, Rep. by its Managing
Director, Mr. Louis DaniaI Hiruthaya Raj PIot No.79, Opp: DVB Raju
Villas, Diwancheruvu, Rajanagaram Rajahmundry - 533294, East
Godavari Dist., Andhra Pradesh
Petitioner
-.AND
1. The Assistant Commissioner (ST), AIcot Gardens Circle, RaJ-ahmundry
2, The Additional Commissioner (ST), Appellate Authority (ST),
Vijayawada.
3. State ofAndhra Pradesh, rep. by its Principal Secretary {o Government,
Revenue (CT-Il) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.
4. Union of India, rep. by its secr'etary (Finance), North Block, New Delhi-
110001.
Respondents
Petition under Article 226 of the Constitution of India prayI-ng that in the
circumstances stated in the affI'daVit filed therewith, the High Court may be
pleased to issue a Writ of Mandamus or any other appropriate writ or order or
directl'on-
(a) declaring Section 16(2)(c) of the CGST Act / SGST Act, 2017 as
violative of Article 14 of the Constitution of lndI-a in aS much aS it imposes the
obligation that the supplier must have paid the tax before the petl-tI'Oner Can
93
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;
lANO: 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 {o grant stay of all further proceedings pursuant
to the impugned order of the 2nd Respondent dated 25.5.2023 respectively for
the tax period 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 perusing the petition and the
affidavit filed in support thereof 05.12`2024, 09.01.2025 & 01.05.2025 upon
hearing the 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 : I I
1. The Superintendent of Post Of`fi'ces, Anan{apur Division, Anantapur-
515001
2. The Postmaster, Guntakal Head Post Office, Guntakal-515 801,
...Petitioners
AND
1. Union of India, Represented b+y its Secretary, Ministry of Finance, North
Block New Delhi-110001.
2| The Superintendent of Central Tax, Tadipatri CGST Range, Anantapur
GST Division 15/1247, 2nd Road, SanJ'eeVa Nagar, Tadipatri-515411.
94
3l State ofAndhra Pradesh, Rep. by its principal Secretary,
(Revenue)(CT) Department, Secretariat, Vellagapudi, Guntur DistrI-Ct.
...Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed I-herewl-th, 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 approprI-ate Writ, (a)
declarillg SectI'On 16 (2) (c) of the C'OST AcV SGST Act, 2017 as violative of
the Article 14 of the Constitution of India in as much as it imposes the
oblI'gatiOn 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 vI'OIatiVe 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 IGST Act, 2017, along wI-th interest
Payable thereon u/see 50 (3) of CGST Act, 2017, 50 (3) of APGST Act, 2017,
I/w Rule 88B of CGST Rules, 20-1-7|and a penalty U/see 122 (2) (a) of CGST
Act,2017,122 (2) (a) of APGST Act,2017, I/w Sec 20 of lGST Act,2017, as
arbitrary, illegal, without jurisdiction,r-wI|thOut authority Of law and COntrary tO
settled principles of law;
IANO:1 OF 2024:
petitI'On under Section 15'1 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant Stay of all further proceedings pursuant to
the impugned order of the 2nd Respondent passed I'n ORDER-IN-ORIGINAL
No. 20/2024-25 (GST) (SUPDT.:):, '``Dt: 19.04.2024 including recovery of tax,
interest and penalty, pending dI'SPOSal of WP.No.30139 of 2024, on the file of
the High Court.
95
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 & 01.05.2025 made herein and upon hearing the
arguments of sri G.Sai Narayana 'Rao, sc FOR CENTRAL. GOVT. Advocate
for the Petitioner and Sri Pasala' Pohna Rao, Deputy Solicitor General for the
Respondent No.1 and M/s Shahthi 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, Janathapeta North, Kavali, SPSR Nellore
(District), A.P., PIN 524 201.
I..Petitioner
•,,AND
1. Assistant Commissioner Of`'State Tax, Kavali Circle, Door Noll-22-
4B,Ramamurthy Peta, Kavali, SPSR NeIIore District,A.P.,PIN 524
201.
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, lcIC' 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
circumstances stated in the affidavi't filed therewith, the High Court may be
pleased to issue an approprl'ate 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
96
impugned common orders of the Assistant Commissioner of state Tax, Kavali
Circle, vide order No -ZH370122OD29291 dated ll-01-2022.
lANO: 2OF2024
Petition under section 151 lC-PC 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,l64,518 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 Petitioner will be put to irreparable economic loss.
The Ievy 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., pendI'ng disposal of WP No. 30877 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 o2.01.2025, 09.01.2025 & 01.05.2025 upon
hearing the arguments of Sri J.N Venkata Suresh Kumar, Advocate for the
Petitioner and of GP for Commerc,iaI Tax for the respondent Nos.1 & 2, the
Court made the following;
ORDER:
6fPIeadI-ngS be completed.
Lis`t on 09.10.2025.
Interim orders granter earlie-‘r shall continue to operate till the next
/il
date of hearing.”
sD/- K.SRINIVASA RAJU
A S Ss lEScT±No#RoEFG [l ScTERRA R
//TRUE COPY//
To,
1. One CC to SRl.M.V.J.K.KUMAR Advocate [OPUC]
2. One CC to SRI.A.SARVESWAF3 ROW Advocate [OPUC]
3. One CC to Sri.V.V.Rama KrI-Shna Advocate [OPUC]
4. One CC to SrI’.Srl-nivasa Rao Kudupudi Advocate [OPUC]
97
5. One CC to SRl.P.GIRISH KUMAR Advocate [OPUC]
6. One CC to Sri.S.V.S.PRASADA RAO, Advocate [OPUC]
7l One CC to SRl.SHA!K JEELANI BASHA Advocate [OPUC]
8. One CC to SRl.BATTU SRINIVASA RAO Advocate [OPUC]
9. One CC to Sri J.*Venkata Suresh Kumar Advocate [OPUC]
10. OneCCtoSRI SURESH KUMAR ROUTHU, Standing
Counsel [OPUC]
ll. One CC to SRl’P: BAD-RINATH, Advocate [OPUC]
12. One CCto SMTCHARLASANTI Advocate [OPUC]
13. One CC to Sri.Ani! Kumar Bezawada Advocate [OPUC]
14. One CC to Sri.P.Karthik Ramana, Advocate [OPUC]
15. One CC to 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 CCs to GPforCommerciaI Tax, High Cour{of
A.P.(OUT)
19. OneCCtoSri. G.Sai Narayana Rao, SC FORCENTRAL.
GOVT. Advocate [OP’UC]
20. One CC to the Sril’Pasala Ponna Rao, Deputy Solicitor
General [OPUC]
21. One CC to SrI’.SaiJsundeep Manchikalapudi, Advocate
[OPUC]
22. One CC to Ms.Santhi Chandra, Standing Counsel [OPUC]
23. One CC to SRI.AMANCHI ROYAL, Advocate [OPUC]
24. TwoCCsto GP FORREVENUE, HighCourtofAndhra
I -Pradesh. [OUT]
25. OhetrCd to Sri Y.V.Anil Kumar, Standing Counsel [OPUC]
26. Twospare co’pies
E]
A
98
HIGH COURT
DATED: 17/07/2025
LIST ON 09.10.2025
ORDER
WRIT PETITION NO: 24682 of 2023 along with W.P. Mos. 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] 11537,11718114029,14040114426,14430,16226] 18659, 223861
22459, 24211, 27421, 30139, 30877 .of 2024
EXTENSION OF INTERIM ORDER
`. 7f.t!