Vrk Enterprises vs The Superintendent Of Central Tax on 2 January, 2025

inkinccorporation@gmail.com

February 1, 2025

Andhra Pradesh High Court – Amravati

Vrk Enterprises vs The Superintendent Of Central Tax on 2 January, 2025

Bench: R Raghunandan Rao

lN THE HIGH COURT OF ANDHRA PRADESH: AT AMAR/ /

(Special Or-lginal Jurisdiction)
THURSDAY, THESECOND DAYOFJANUARY, i

TWO THOUSANID AND TWENTY FIVE

:PRESENT'.

THE HONOURABLE SRI DHIRAJ SINGH THAKUR THE CHIEF JUSTICE
AND

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

WRIT PETITION NO: 12580 OF 2024 along with WP.Nos.4716, 6084, 6104,
8363,12591,12593] 12835,13524, 13824, 13887,14028, 14860,15780,

16371,16537,16753] 16831,16871,16935] 16995] 16996] 17154118241,

18309] 18387] 18690,18880,18882119177, 20645, 21353, 22694122708,

23282, 23322, 24171, 24694, 24697, 24729, 25402, 29123 and 29139 of
2024

WRIT PETITION NO: 12580 OF 2024

Betwee n :
M/s. Sterling And Wilson Private Limited, D. No. 30-22-77A, K.P. Towers,

Kasturibaipet, Giripuram, Sitarampuram, Vjjayawada - 521137, Krishna

District, Andhra Pradesh, Rep. by its Authorized Representative, Venkata
Raja Bapatla.
Petitioner
AND

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

North Block, New Delhi -110001.

2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (State Tax), Suryaraopet Grcle, No. 74-2-
20, KMR and Sons Plaza, Ground Floor, Krishna Nagar,
2

Yanamalakuduru Road, Vijayawada --520007, NTR District, Andhra

Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Buildl'ng, Janpath

Road, Connaught Place, New Delhi-110001.

5. The Central Board of Indirect taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,

Central Secretariat, New Deihi-ll O 001.

Respondents

Petition under Article 226 of the Constitution of India l's 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 particularly
in the nature of MANDAMUS-

i. Declaring that the impugned Notification No. 9/2023, Central Tax, dated 31-

03-2023, issued by the Fifth/First Respondents and G.O. Ms. no. 221

Revenue (Commercial Taxes) Department, dated 17-05-2023 issued by the
Second Respondent under S. 168-A of the CGST/SGST Acts, 2017,
extending the Period of Limitation prescribed u/s. 73(10) of the CGST Act,
2017, for the Financial Year 2017-18, till 31-12-2023, are ultravires Section

168-A of the CGST Act, 2017, manifestly arbitrary, violative of Article 14 of the
Constitution of India, illegal and consequently quash the same.

ii. Declaring that the impugned Assessment, Penalty and Interest Order vide
Case lD No. 14312/GSTO-lV, dated 29-12-2023, passed by the Third
Respondent herein under section 73 of the CGST and SGST Acts, 2017,
r.w.s. 20 of the IGST Act, 2017, for the Financial Year 2017-18, as barred by
limitation and contrary to law, non-est, invalid and not an order in the eye of
law, unjustified, unsustainable even on merits and illegal and consequently set
aside the same.
3

lANO: 1 OF2024

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

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedI'ngS, including

collection of the tax, interest and penalty pursuant to the impugned
Assessment, Penalty & Interest Order vide Case lD No. 14312/GSTO-lV,
dated 29-12-2023, passed by the Third Respondent herein under Section 73
of the COST & SGST Acts, 2017 r.w.s. 20 of the lGST Act, 2017, for the
Financial Year 2017-18, pending disposal of WP No. 12580 of 2024, on the
file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court order dated
25.06.2024, O6.08.2024 & 07.ll.2024 made herein and upon hearing the
arguments of Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Pasala
Ponna Rao, Deputy Solicitor General, learned Central Government Counsel,
for respondent No.1, Government Pleader for Commercial Tax for respondent
Nos.2 & 3 and Ms.Santhi Chandra, learned Standing Counsel, for respondent
Mos.4 & 5.

WRIT PETITION NO: 4716 OF 2024
Betwee n :
M/s Dwarakamai Constructions Private Limited, Represented by Shri.Madan
Mohan Reddy Desai, Flat No.501, 5th Floor, Dwarakamai Constructions,
Ramanagar Main Road, Ananthapur`-515 001.
...Petitioner
AND

1. The Assistant Commissioner of State Tax, Ananthapur -lI Circle, ll
Floor, PAR Heights, Gooty Road , Ananthapur -515 001.
4

2. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, A.P. Secretariat, Velegapudl'.
3. Union of India, Department of Revenue, Represented by its Secretary

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

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

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

pleased to issue a writ of Mandamus or any other writ, direction or order
holding that Notification No. 56/2023 dated 28.12.2023, which was issued for

extending the period of limitation for conducting the adjudication proceedings
for the FY 2018-19, l's issued without the authority of law and ultra-vires to

Section 168A of the GSTAct, 2017 of the GSTAct2017.

B. the Hon'ble Court may be pleased to issue a writ of mandamus or
any other writ, direction or order quashing the proceedings of the ht
Respondent in Show Cause Notice issued in Form DRC-01 vide Ref. No.
ZD370124016337N dated 25.01.2024 (Annexure P-1) after the period of
limitation spec-lfied under Section 73 of the GST Act, 2017 as being without

jurisdiction, unconstitutional. unreasonable and against the principles of
natural justice and contrary to th6`J`brovisions of the GST Act, 2017 and the
rules made thereunder.

C. the Hon'ble Court may be pleased to issue a writ of Mandamus or
any other writ, direction or order declaring Provisions of Section 16(4) of the
CGST Act, 2017 is arbitrary, without jurisdiction unconstitutional, and as ultra-
vires to the provisions of Article 14, 300A and Article 19(1)(g) of the

constitution of India.

D. the Honble Court may be:1pleased to issue a writ of Mandamus or
any other writ, direction or order directing that input tax credit can be availed
5

even from the entries in the books of accounts and financial statements and
the availment of credit in the GST return is only a procedural compliance.

lANO: 1 OF2024

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

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

Court may be pleased to stay the operation of the Show Cause Notice issued
in Form DRC-01 vide Ref. No. ZD370124016337N dated 25.01.2024

(Annexure P-1) after the period of limitation specified under Section 73 of the
GST Act, 2017, in the interest of justice, Pending disposal of WP 4716 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 orders of the High Court dated
26,03®2024, 22.04.2024, 25.06.2024, 06.08.2024 & 07.ll.2024 made herein

and upoJn hearing the arguments of SRI ANIL KUMAR BEZAWADA Advocate
for the Petitioner, and of GP FOR `COMMERCIAL TAX, for the Respondent
Nos.1 & 2, and of SRl.Y.V.ANIL KUMAR, Central Government Counsel, for

the Respondent No.3.

WP No.6084 OF 2024
Between :
M/s. RKEC Projects Limited, rep. by its Managing Director, Mr. R.

Jayachandran, #10-12-1, 3rd Floor, Rednam Alcazar, Rednam Gardens,
Visakhapatnam-530 002.
...Petitioners
AND
1. Deputy Assistant Commissioner (ST), Suryabagh Circle,
Visakhapatnam-1.
2. State ofAndhra Pradesh, rep. by its Principal Secretary to Government

(CT)-Pinance, Secretariat, Velagapudi, Amaravati, Guntur District.
3. Union of India, rep. by its Secretary (Finance), Ministry of Finance,

North Block, New Delhi-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 direct-Ion-

declaring the Notification No.09/2023-Central Tax dated

31.03.2023 and Notification G.O.Ms.No.221 (Andhra Pradesh)

dated 17.5.2023 issued by the 2nd Respondent under Section
168A at the Central Goods and Services Tax Act, 2017-18 till
31.12.2023 as ultra-vires Section 168-A of the Central Goods
and services Tax Act, 2017 and also manifestly arbitrary .and
violative Article 14 of the Constitution

declare the show 1~C:auSe notice dated 28.09.2023 and the

impugned order dated 27.12.2023 and proceedings in Form
DRC-07 dated 27.12.2023 for the tax period 2017-18, passed
by the lst Respondent as barred by time COnSequent upon the

prayer (a) being accepted;
alternatively, declare that the order of the let Respondent
dated 27.12.2023 is in violation of principles of natural justice

for not subm'ltting the details of the sellers whose registrations
have been cancelled before rejecting the lTC;

lANO: 1 OF2024:

petition under section 151 CPC is filed praying that in the
circuinstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased grant stay of all further proceedings pursuant tO
the impugned order of the lst Respondent dated 27.12.2023 and DRC-07,
7

dated 27.12.2023, passed by the lSt Respondent for the tax period 2017-18,

pending disposal of WP.No.6084 of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
ll.03.2024,18.06.2024,13.07.2024 & 07.ll.2024 made herein and upon

hearing the arguments of Sri.Karthjk Ramana Puttamreddy, Advocate for the
Petitioner and of Government PIeader for Commercial Tax for the Respondent
Nos.1 & 2 Sri .Y.V.AniI Kumar, Central Government Counsel for Respondent

No.3;

WRIT PETITION NO: 6104 OF 2024
Betwee n :
M/s. Barb-[l Mining and Industries Private Limited, rep. by its Vice-President,

Mr.AnshuI Kumar Agarval, # 16-15, Salur Bypass Road, NH-26 Road Side,
Ramabhadrapuram, Vizianagaram-535 579.
Petitioner
AND
1. Assistant Commissioner (ST)(FAC), MG Road (West) Circle,
Vizianagaram.
2. Assistant Commissioner (ST), Parvathipuram, Vizianagaram District.
3. State ofAndhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-Il) Department, Secretariat, Velagapudi, Amaravati,
Guntur District.

4. Central Board of Indirect Taxes and Customs, rep. by its Chairman,
Ministry of Finance, Department of Revenue, North BIock, Central
Secretariat, New Delhi-110 0O1.

5. Union of India, rep. by its Secretary, Ministry of Finance, Government of
India, New Delhi.

6. Secretary to Government (CT) Finance, Revenue Commercial Tax
Departement, Government of Andhra Pradesh.
7. Kesani Ferro AIIoys, Door No 4-56-1/4/1, PIot No LIG 75, Lawsons Bay

Colony, Chinna Waltair, Visakhapatnam-530 017. GSTIN

37AAQFKO908DI ZE
Respondents

Petition under Article 226 of the Constitution of lnd®la praying that in the

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

pleased to issue a Writ of Mandamus or any other appropriate writ or order Or
d'lrection - (a) declaring the Notification No.09/2023-Central Tax dated

31.03.2023 issued by the 2ndRespondent and Notification G.O.Ms.No.221

(Andhra Pradesh) dated 17.05.2023 issued by the 6th Respondent under
Section 168-A of the Central Goods and Services Tax Act, 2017 extending the
limitation for concluding the adjudication of show cause notice issued under
Section 73 of the CGST Act,2017 for the tax period 2017-18 by 31.12.2023 as
ultra-vires section 168-A of the Central Goods and Services Tax Act, 2017
and also manifestly arbitrafy and violative Article 14 of the Constitut-Ion (b)

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

obligation that the supplier must have paid the tax before the Petitioner can
avail input tax credit, as arbitrary, unreasonable and beyond the control of the
petitioner and also vio!ative of ArtiClsa 14 of the Constitution and (c) declaring

the show cause notice dated 29.09.2O23 and order dated 29.12.2023 and
Summary of the order in DRC-07 dated 30.12.2023 uploaded on the
Petitioners GST web portal as being non-est in law for lack of any
authentication and even otherwise, barred by limitation, without jurisdiction.
completely vague, baseless and devoid of any reasons.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
9

the impugned order dated 29.12.2023 and DRC-07 dated 30.12.2023
uploaded on the petitioner's GST web portal purportedly issued by the lst
Respondent for the tax period 2017-18, pending disposal of the Writ Petition
No. 6104 of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated ll.03.2024,
22.04.2024, 25.06.2024, 06.08.2024 & 07.ll.2024 made herein and upon
hearing the arguments of SRl.KARTHIK RAMANA PUTTAMREDDY Advocate
for the Petitioner, Government Pleader for Commercial Tax for Respondent
Nos.1 to 3 & 6, Sri.Santhi Chandra, Standing Counsel for Respondent No.4
and Sri.Y.V.Anil Kumar, Central Government Counsel for Respondent No.5.

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

Narendra Babu, Present Address- Flat No. 108, Sy. Nos. 56/P and 57/P,
Sindhu BIossoms, Near Maharshi. Vidya Mandir, Silpa Park, Kondapur,
Hyderabad, R.R. District, Telangana'-500084.

Petitioner
AND

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

North Block, New Delhi -110001.

2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
VelagapudI', Guntur District, Andhra Pradesh.
3. The Assistant Commissioner of Central Excise and Central Tax,Eluru
CGST Division, Guntur.CGST`Commissionerate, Ashok Naga|r, Eluru-
534002, Eluru District, Andhra Pradesh.
10

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

Road, Connaught Place, New Delhi-110 001.

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

Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS-

i.Declaring that the impugned Notification No. 9/2023, Central Tax, dated 31-

03-2023, and Notification No. 56/2023-Central Tax, dated 28-12-2023 issued
by the Fifth/First Respondents andlG.O. Ms. no. 221 Revenue (Cominercial
Taxes) Department, dated 17-05-2023 issued by the Second Respondent
under S. 168-A of the CGST/SGST Acts, 2017, extending the Period of
Limitation prescribed u/S. 73(10) of the CGST Act, 2017, for the Financial

Year 2017-18, till 31-12-2023 and for the Financial Year 2018-19 till 31-03-

2024, are ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitrary, violative of Art'lcle 14 of the Constitution of India, illegal and

consequently quash the same,

ii.Declaring that the Circular No, 80/54/2018-GST, dated 31-12-2018, issued

by the First Respondent is prospective in operation and cannot be applied with
retrospective effect,

iii.Consequently declaring that the impugned Order-in-Original no. 04/2023-24,

passed by the Third Respondent for the Financial Years 2017-18 and 2018-19
under the CGST/SGST and IGST Acts, 2017, as barred by limitation and
ll

contrary to law and even othen^,ise not sustainable as it imposes double
taxation and further as it was uploaded without any signature/digital signature

of the Third Respondent and is therefore non-est, invalid and not an order in
the eye of law, unjustified, unsustainable and illegal and consequently set
aside the same.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed jn support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
collection of the tax, interest and penalty pursuant to the impugned Order-in-
Original No. O4/2023-24-GST, dated 22-12-2023, passed by the Third

Respondent under the CGST/SGST and IGST Acts, 2017, for the Financial
years 2017-18 and 2018-19, pending disposal of WP 8363 of 2024, on the file
of the High Court.

The pet-ltion coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated 04.04.2024,
22.04.2024, 25.06.2024, 06.08.2024 & 07.ll.2024 made herein and upon
hearing the arguments of SRl.G.NARENDRA CHETTY Advocate for the
Petitioner, Sri.Pasala Ponna Rao, Deputy Solicitor General for Respondent
Nos.1, 4 & 5, GP for Commercial Tax, for Respondent No.2, Sri Josyula
Bhaskara Rao, Senior Standing Counsel Advocate for the Respondent No.3.

WRIT PETITION NO: 12591 OF 2024
Betwee n :
M/s. Rapur Venkata Seshakumar, D. No. 2/52, Main Bazaar, Kalasapadu,
YSR District, Andhra Pradesh, rep. by its Proprietor, R. Venkata Seshakumar..
Petitioner
AND
12

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

Finance, North BIock, New Delhi -110001.

3rd Floor, LKR Towers, Rajiv Marg Road, APHB Colony, Kadapa,
YSR Kadapa District -516004, Andhra Pradesh.
4. The Deputy Commissioner (ST) (LTU), Kadapa Division, opp-YSR

Guest House, Smith Road, Kadapa, Kadapa District, Andhra
Pradesh.
5. The Assistant Commissioner (ST); Proddatur-II Range, D. No.

24/586, Rameswaram Road, Vasanthapeta, Proddatur, Kadapa
District, Andhra Pradesh.
6. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-lI, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110 001.
7. The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
central secretariat, New Delhi-110 001.
Responc!ents
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
jn the nature of MANDAMUS i. Declaring that the impugned Notification No.

9/2023, Central Tax, dated 31-03-2023, issued by the Fifth/First Respondents
and G.O. Ms. no. 221 Revenue (Commercial Taxes) Department, dated 17-
05-2023 issued by the Second Respondent under S. 168-A of the
CGST/SGST Acts, 2017, extending the Period of Limitation prescribed u/S.
73(10) of the CGST Act, 2017, for t'he Financial Year 2017-18, till 31-12-2023,

are ultravires Section 168-A of the CGST Act, 2017, manifestly arbitrary,
13

violative of Article 14 of the Constitution of India, illegal and consequently

quash the same.

ii. Declaring that the impugned Assessment, Penalty and Interest Order vide
Case lD No. 14312/GSTO-IV, dated 29-12-2023, passed by the Th'lrd
Respondent herein under Section 73 of the CGST and SGST Acts, 2017, r.w.
S. 20 of the IGST Act, 2017, for the Financial Year 2017-18, as barred by
limitation and contrary to law, non-est, invalid and not an order in the eye of
law, unjustified, unsustainable even on merits and illegal and consequently set
aside the same.

IANO: 1 OF2024

Pet-ltion under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
collection of interest and penalty pursuant to theJimpugned Order-in-Original
No.ll/2024 (Adjn-GST), dated 27-04-2024, passed by the Third Respondent
for the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of WP No. 12591 of 2024,: on the file of the High Court. ,

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated 25.06.2024,
06.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Pasala Ponna Rao,
Deputy Solicitor General for respondent No.1, Government Pleader for
Commercial Tax for respondent Nos.2 to 5 and Ms.Santhi Chandra, learned
Standing Counsel, for respondent Nos.6 & 7.
14

WRIT PETITION NO: 12593 OF 2024

Betwee n :
M/s. Sri Satyanarayana Constructions, Flat No. 401, Jayapadma Towers,
Near RTC Bus Stand, Aravinda Nagar, Kadapa, YSR District, Andhra Pradesh
516001, Rep. by its Partner, Mr. P. Surendranadha Reddy.
Petitioner

AND

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

North Block, New Delhi -110001.

FIoor, Opp YSR Guest House, Smith Road, Near Zilla Parishad,
Kadapa -516001, YSR District, Andhra Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110001.

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

Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS
15

i. Declaring that the impugned Notification No. 56/2023, Central Tax, dated
28-12-2023, issued by the First and Seventh Respondents, and the impugned
G.O. Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-
2023 issued by the Second Respondent, under S. 168-A of the CGST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10) of the CGST

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

section 168-A of the CGST Act, 2017, manifestly arbitrary, viOlatiVe Of Article

14 of the Constitution of India,.illegal and consequently quash the Same;

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

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

that s.16(4) is not applicable to the present case Or declare that the Period Of
limitation prescribed in s.16(4) is only procedural in nature and that S.16(2)

has overriding effect over s. 16(4) while claiming eligible input tax in the

respective monthly GSTR 3B return,

iii. Declaring the impugned Assessment, Penalty and Interest Order, vide DIN
No. DIN3729042498005/ Order No. ZD3704240285494, dated 29-04-2024,

passed by the Third Respondent for the Financial Year 2018-19 under the
CGST/SGST Acts, 2017, as barred by limitation, contrary tO law, Without

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

lANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay Of all further proceed'IngS including
collection of tax, interest and penalty PurSuant tO the impugned Order, vide
DIN No. DIN3729042498005/ Order No. ZD3704240285494, dated 29- 04-
2024, passed by the Third Respondent for the Financial Year 2018-19 under
16

the CGST/SGST Acts, 2017, pending disposal of WP No. 12593 of 2024, on
the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated 25.06.2024,
06.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of
Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Jupudi V K Yagna Dutt,
learned Central Government Counsel, for respondent No.1, Government
PIeader for Commercial Tax for respondent Nos.2 & 3 and Ms.Santhi
Chandra, learned Standing Counsel, for respondent Nos.4 & 5.

WRIT PETITION NO: 12835 OF 2024
Betwee n :
M/s. RK lnfracorp Private Limited, rep. by its Finance Manager, Mr. G. Jaya

Rama Krishna Reddy, 1/712, Dwaraka Nagar, Kadapa-516 004, Andhra
Pradesh.
Petitioner
AND
1. Assistant Commissioner (State Tax), Kadapa-I Circle, Kadapa Division.

2. Deputy Commissioner (State Tax), Special Circle, Kadapa Division.

3. State ofAndhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FAG), State Tax Department, Velagapudi,
Amaravathi, Guntur District.
4. Union of India, rep. by its Secretary, Government of lndl-a, Ministry of

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

001.

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

Commissioner (GST).

Respondents
17

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 appropriat'e writ or order
or direction -

(a) declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by
the 5th Respondent under Sect|lon 168-A of the Central Goods and Services
Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 issued by the Respondent
under section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 extending the limitation for concluding the adjudication of show cause

notice issued under Section 73 for the tax period 2019-20 as ultra-vires of
Section 168-A of the Central Goods and Services Tax Act, 2017 and as ultra-
vires of Section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 also manifestly arbitrary and violative Article 14 of the Constitution, and

(b) setJ-aside the show cause notice dated 29.05.2024 issued by the lst
Respondent for the tax period 2019-20 as illegal, arbitrary being time barred
and without having any signatures.

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
H'lgh Court may be pleased to grant stay of all further proceedings pursuant to
the impugned notice dated 29.05.2024 for the tax period 2019-20 issued by lst
Respondent, pending disposal of WP No. 12835 of 2024, on the file of the
High Court.

Commercial Tax for respondent Nos.1 to 3, Sri Pasala Ponna Rao, Deputy
Solicitor General for respondent No.4, and Ms.Santhi Chandra, learned

Standing Counsel, for respondent No.5.

WRIT PETITION NO: 13524 OF 2024
Between:
M/s.Mehar Stone Crusher, 60/7/12/1, P & T Colony, 3rd Street,

Rajamahendravaram, A.P.-533105, Rep. by its Proprietor, Koppaka Venkata
Vijayasai Chandravadan Choudary.
Petitioner
AND

1. Dy Assistant Commissioner, (ST)-ll, Alcotgardens Circle,

Rajamahendravaram, A.P.
2. Assistant Commissioner (ST), Aryapuram Circle,
Rajamahendravaram, A.P.
3. Government of Andhra Pradesh, Represented by its Secretary to
Government, Revenue (CT-ll) Department, Secretariat, Buildings,
Velagapudi, Amaravathi, Guntur District.

4. Government of Andhra Pradesh, Represented by its Secretary to
Government Mines and Geology Department, Secretariat, Buildings,
Velagapudi, Amaravathi, Gu'ntur District.

5. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of lnd'la, Ministry of Finance, New Delhi, Represented
by its Commissioner (GST).
6. Union of India, Represented by its Principal Secretary, Government
of India, Ministry of Finance, 3rd Floor, Jeevan Deep Building,

Sansad Marg, New Delhi-1100O1.
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
19

be pleased to issue an order or direction more particularly one in the nature of
Writ of Mandamus or any other appropriate writ or order or direction declaring

a. the orders dated 01.04.2024 passed by the lst respondent for the tax

period 2018-19 to 2020-21 under the Goods and Services Tax Act, 2017 as
illegal, arbitrary, contrary to law and provisions of the Andhra Pradesh Goods
and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017
Act, in violation of pr'lnciples of natural justice and the law laid down by the

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

consequently set aside the same

b. the Notification No.09/2023-CentraITax dated 31.03.2023 issued by the

Respondent, i.e., the Central Board of Indirect Taxes and Customs, New
Delhi, and the corresponding G.O. Ms. No.221 (Andhra Pradesh), dated
17.05.2023, issued by the 3rd Respondent, i.e., the State of Andhra Pradesh,
extending the limitation for completion of adjudication under the provisions of
the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh
Goods and Services Tax Act, 2017, for the tax period 2018-19 & 2019-20 and

c. the Notification No.56/2023-Central Tax dated 28,12.2023 issued by 5th
Respondent, i.e., the Central Board of Indirect Taxes and Customs, New
Delhi, and the corresponding G.O.Ms.No.02, dated 03.O1.2024, issued by the

3rd Respondent, i.e., the State of Andhra Pradesh, further extending the time
limit for completion of adjudication under the provisions of the Central Goods
and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax
Act, 2017, for the tax period 2018-19 & 2019-20 are issued without any
authority of law, and are arbitrary, and ultra vires See. 73(10) and Section
168A of Central Goods and Services Tax Act, 2017 and Telangana Goods
and Services Tax Act, 2017, apart from being violative of Articles 14,19(1 )(g)
and 265 of the Constitution of India;
20

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
recovery, pursuant to the order dated o1.04.2024 passed by the lst
respondent for the tax period 2018-19 to 2020-21, pending disposal of i
W.P.No.13524 of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petit'lon and the

affidavit filed in support thereof and order of the High Court dated ll.07.2024,
o6.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
SRI.SINGAM SRINIVASA RAO Advocate for the Petitioner, Government
Pleader for Commercial Tax, for Respondent Nos.1 to 4 and Ms.Santhi
Chandra, Standing Counsel for Respondent No.5 and Sri Pasala Ponna Rao,
Deputy Solicitor General for the Respondent No.6;

WRIT PETITION NO: 13824 OF 2024
Between :
M/s.Vivek Enterprises, rep. by its Proprietor, Mr. Bijoy Choudhary, #15-1-37

s5, Ground, Jayaprada Apartments,,; Nowroji Road, Visakhapatnam-530 002.
Petitioner
AND

1. Union of India, rep. by its Secretary, Ministry of Finance, Department of

Revenue, North Block, Secretariat Building, New Delhi-110 001.

2. Additional Commissioner of Central Tax, Guntur Central GST Audit
Commissionerate, GST Bhavan, Port Area, Visakhapatnam-530 035.
3. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
Secretary to Government (FAG), State Tax Department, Velagapudi,
Amaravathi, Guntur District.

4. Central Board of Indirect TaX`eS and customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its

Commissioner (GST).
21

Respondents

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

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

(a) calling for records pertaining to the impugned show cause notice dated
29.4.2024 issued by the 2nd Respondent under Section 74(1) of the Central
Goods and Services Tax Act, 2017 and set-aside the same as being without

jurisdiction and contrary to the provisions of law and

(b) alternatively, declare Notification No.56/2023-Central Tax dated
28.12.2023 issued by the 4th Respondent under Section 168-A of the Central
Goods and Services Tax Act, 2017 and G.O.Ms.No.2 dated 03.01.2024
issued by the 3rd Respondent under Section 168-A of the Andhra Pradesh
Goods and Services Tax Act, 2017 extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 for the tax period
2019-20 as ultra-vires Section 168-A of the Central Goods and ServI-CeS Tax
Act, 2017 and also manifestly arbitrary and violative Article 14 of the
Constitution;

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated jn the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned show cause notice issued by the 2nd Respondent, dated
29.4.2024 for the tax period. 2017-18 to 2O20-21, pending disposal of
W.P.No.13824 of 2024, on the file of the High Court.
22

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

affidavit filed in support thereof and order of the High Court dated ll.07.2024,
06.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
SRl.P.KARTHIK RAMANA Advocate for the Petitioner, Sri Pasala Ponna Rao,
Deputy Solicitor General for Respondent No.1, Ms.Santhi Chandra, Standing

Counsel for Respondent Nos.2 & 4 and Government Pleader for Commercial
Tax, for Respondent No.3.

WRIT PETITION NO: 13887 OF 2024

Betwee n :
M/s.Mumbai Fast Transport And Company, 76-18-351, Ramalayam Street,
Bhavanipuram, Krishna, Andhra Pradesh-520012. Represented by its
Managing Partner, Sri.Pathan Imam Khan, S/o Ammen Khan.
Petitioner
AND

1. The State of Andhra Pradesh, Rep. by the Principal Secretary,
Revenue (CT-ll) Department, A.P. Secretariat, Velagapudi,
Amaravathi, Guntur District, A.P.

2. The Appellate Additional Commissioner (ST), Vijayawada Division,
Mogalrajpuram, Vijayawada.
3. Assistant Commissioner (ST), Indrakee!adri Circle, No-i Division,

Vijayawada.
4. Assistant Commissioner (ST), Ramavarapadu Circle, Vijayawada.
5. Deputy Assistant Commissioner (ST), O/o. Regional GST Audit &
Enforcement, Vijayawada.
6. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, Represented
by its Commissioner (GST).

7. Union of India, Represente`d by its Principal Secretary Government

of India, Ministry of Finance, 3rd FIoor, Jeevan Deep Building,

Sansad Marg, New Delhi-110 001.
23

Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, direction or order more particularly in
the nature of a Writ of Mandamus declaring

1. the impugned appeal order passed by the 2nd respondent in Form GST
APL-04 (CGST. SGST and lGST) dt27-03-2024 vide CTD Order
No.DIN3727032435361, for the tax period July, 2017 to October, 2022,

confirming the penalty order dt. 23-08-2023 passed by the 3rd respondent
without considering the explanation of the petitioner as illegal, arbitrary,

unsustainable, in violation of principles of GST Act, and also violation of

principles of natural justice and consequently set aside the same and

2. theJNotification No.09/2023-Central Tax dated 31.3.2023 and Notification

G.O.Ms.No.221 (Andhra Pradesh) dated 17.05.2023 issued under Section
168-A of the Central Goods and Services Tax Act, 2017 extending the
limitation for concluding the adjudication of show cause notice issued under
Section 73 of the CGST Act, 2017 for the tax period 2017-18 till 31.12.2023 as

ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017
and ultra-vires Section 168-A of the Telangana Goods and Services Tax Act,
2017 and also manifestly arbitrary and violative Article 14 of the Consti,tution;

IANO: 1 OF2024

Pet-ltion under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
recovery, pursuant to the impugned Appeal order of the 2nd Respondent,
dated 27-03-2024, as well as the penalty order dt.23-08-2023 of the 3rd
24

respondent, pending disposal of w.p.No.13887 of 2024, on the file of the High
Court.

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

affidavit filed in support thereof and order of the High Court dated ll.07.2024,
o6.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
sRl.SINGAM SRINIVASA RAO Advocate for the Petitioner, Government
pleader for Commercial Tax, for Respondent Nos.1 to 5 and Ms.Santhi
chandra, standing counsel for Respondent No.6 and Sri Pasala Ponna Rao,
Deputy Solicitor General for Resporldent No.7.

WRIT PETITION NO: 14028 OF 2024
Between:
M/s. Gowni Palli Murali, 7/429-B, NCO Colony, Kadapa, YSR District, Andhra
pradesh -516002, rep. by its Proprietor, Gowni Palli Murali.
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
Govemment, Revenlie (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (ST), Kadapa-I Circle, D. No.1/499, I

FIoor, Opp YSR Guest House, Smith Road, Near Zilla Parishad,
Kadapa, YSR District, Andhra Pradesh -516001.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
council, Secretariat, 5th Floor, Tower-Il, Jeevan Bharti Building, Janpath
Road, Connaught Place, New Delhi-110 001.

5. The Central Board of Indirect +axes and Customs, Rep. by its
chairman, Ministry of Finance, Department of Revenue, North BIock,
Central Secretariat, New Delhi-110 001.
25

Respondents

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

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

be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS

i. Declaring that the impugned Notification No. 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-
2023 issued by the Second Respondent, under S.168-A of the COST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10) of the COST
Act, 2017, for the Financial Year 2018-19, till 30-04-2024, are ultravires

Section 168-A of the COST Act, 2017, manifestly arbitrary, violative of Article
14 of the Constitution of India, illegal and consequently quash the same,

ii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as violative of Articles
14,19 (1)(g) and 300-A of the Constitution of India or in the alternative hold

that S.16(4) is not applicable to the present case or declare that the period Of
limitation prescribed in S.16(4) is only procedural in nature and that S.16(2)

has overriding effect over S. 16(4) while claiming eligible input tax in the

respective monthly GSTR 3B return,

iii. Declaring the impugned Assessment, Penalty and Interest Order, vide DIN
No. DIN3729042438747 / Order No. ZD370424028929Y, dated 29-04-2024,

passed by the Third Respondent for the Financial Year 2018-19 under S. 73
of the CGST/SGST Acts, 2017, as ba'rred by limitation, contrary to law, without

jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same;
26

IANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

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

High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Assessment,
Penalty and Interest Order, vide DIN No. DIN3729042438747 / Order No.

ZD370424028929Y, dated 29-04-2024, passed by the Th'lrd Respondent, for
the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of w.p.No.14028 of 2024, o`n the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in s-upport thereof and order of the High Court dated ll.07.2024,

06.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of
SRI.G.NARENDRA CHETTY Advocate for the Petitioner, Sri Pasala Ponna
Rao, Deputy Solicitor General for Respondent No.1, Government Pleader for
Commercial Tax, for Respondent Nos.2 & 3 and Sri Venna Hemanth Kumar,
Stand-lng Counsel for Respondent Nos.4 & 5.

WP NO: 14860 OF 2024
Betwee n :
M/s lsuzu Motors India Private Limitec!, Sector 22, Central Express Way,
Sricity, Varadaiahpalem, Chittoor, Andhra Pradesh-517541 Represented
by its authorised signatory Mr. Deepak Sharma
...Petitioner
AND
1. The Union of India, Represented by its Secretary Ministry of Finance,
Department of Revenue Nort.h BIock, Central Secretariat, New Delhi -
110001

2. Central Board of Indirect +,axes and Customs, Represented by its
Chairman Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi -110001
27

3. The State of Andhra Pradesh, Represented by its Principal Secretary to
Government Revenue Department, Secretariat Building
4. Joint Commissioner of Central Tax, Tirupati GST Commissionerate,

9/68-A, Amaravathi Nagar, West Church Compound, Tirupati-517502
5. Addl. Commissioner of Central Tax, Tirupati GST Commissionerate,

9/68-A, Amaravathi Nagar, West Church Compound, Tirupati-517502
6. Superintendent of Central Tax, Sricity Central GST Range, MR Palli,
Mahila University Road, Tirupati

7. Assistant Audit Officer, Principal Director of Audit (Central) Hyderabad

AG Office Complex, Saifabad, Hyderabad-500004
...Respondents
Petition under Article 226 of the Constitution of India praying that in the

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

pleased to issue a writ or an order or a direction, more particularly a writ in the
nature of Mandamus
a) Declaring the Notification No. 56 of 2023 - Central Tax dated
28.12.2023 issued by the Respondent No.2 as illegal, arbitrary, dehors the

provisions of CGST Act and consequently set aside the same
b) Declaring the Impugned Show Cause Notice dated 30.01.2024
bearing SCN number ll/2023-24 (GST) and the Impugned Order in Original
bearing number 01/2024-25-CGST dated 30.04.2024, as being without

jurisdiction, arbitrary, illegal, unconstitutional, and in violation of the provisions
of the Central Goods and Services Act, 2017 Central Goods and Services Tax
Rules, 2017and settled principles of law and consequently set aside the Show
cause Notice dated 30.01.2024 bearing number ll/2O23-24-(GST) and the
Order in Original dated 30.04.2024 bearing number 01/2024-25-CGST.

lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
court may be pleased to suspend the operation of the order-in- original dated
28

30.04.2024 bearing number 01/2024-25-CGST issued to the Petitioner with
regard to the period 2018-19 to 2020-21, Pending disposal of WP 14860 of
2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof and the order of the H-lgh Court dated

o8.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of Sri
D.S.Sivadarshan, Advocate for the Petitioner and of Mr. Bachina Hanumantha
Rao, Central Govt Counsel appearing on behalf of the Respondent Nos.2 and
7 and of Ms. Santhi Chandra, Standing Counsel for CBIC for Respondent
Nos. 2, 4 to 6, Sri K.Swarna Seshu, Advocate for the Respondent No.7 and
sri pasala ponna Rao, Deputy Soll'citor General for the Responde`nt No.1 ;

WRIT PETITION NO: 15780 OF 2024
Between :
Hanumanthu Ramu, 1-4-289/3, ll FIoor, Revenue Ward No. 27, Vijayawada,
Krishna District - 520012, Andhra Pradesh, Rep. by its Proprietor,
Mr.Hanumanthu Ramu.
Petitioner
AND

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

North Block, New Delhi-110001.

2. The State of Andhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapud-I, Guntur District, Andhra Pradesh
3. The Assistant Commissioner (ST), Indrakeeladri Circle, No. 1 Division,

74-14-2B, 3A, Yalnamalakuduru Road, Krishna Nagar, Vijayawada,
N.T.R. District, Andhra Pradesh.

4. The Goods and Service Tax Council, Rep, by its Secretary, GST
council, Secretariat, 5th Floor, Towerll, Jeevan Bharti Building, Janpath
Road, Connaught place, New Delhi-110 001.
29

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

Respondents

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

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

be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS i. Declaring that the impugned Notification No.

56/2023, Central Tax, dated 28-12-2023, issued by the First and Seventh
Respondents, and the impugned G.O. Ms. No. 221, Revenue (Commercial
Taxes) Department, dated 17-05-2023 issued by the Second Respondent,
under S.168-A of the CGST Act, 2017, extending the Period of Limitation

prescribed u/S. 73(10) of the CGST Act, 2017, for the Financial Year 2018-19,
till 30-04-2024, are ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitra~ry, violative of Article 14 of the Constitution of lnd'la, illegal and

consequently quash the same. ii. Declaring the impugned Order, dated 30-04-
2024, passed by the Third Respondent for the Financial Year 2018-19 under
the CGST/SGST Acts, 2017, as barred by limitation, contrary to law, without

jurisdiction, unjustified, unsustainable and illegal and consequently set aside
the same. iii. Declaring S.16(4) of the CGST,JSGST Acts, 2017, as vio!ative of

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

hold that S. 16(4) is not applicable to the present case or declare that the

period of limitation prescribed in s.16(4) is only procedural in nature and that
S.16(2) has overriding effect over S.16(4) while claiming eligible input tax in

the respective monthly GSTR 3B retu-rn.

lANO: 1 OF2024
Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
30

collection of tax, interest and Penalty PurSuant tO the impugned Order, dated
30-04-2024, passed by the Third Respondent for the Financial Year 2018-19
under the CGST/SGST Acts, 2017, pending disposal of WP 15780 of 2024, on
the file of the High Court.

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

affidavit filed in support thereof and order of the High Court dated 25.07.2024,
o6.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
SRI.G.NARENDRA CHETTY Advocate for the Petitioner and Sri.Josyula
Bhaskara Rao, Senior Standing Cc;unsel for CBIC, for Respondent Nos.4 & 5
and Government Pleader for Commercial Tax for Respondent Nos.2 & 3, Sri
pasala ponna Rao, Deputy Solicitor General for the Respondent No.1 -,

WP NO: 16371 OF 2024
Between :
M/s Shree Vijaya Krishna Enterprises, (Kelly Light Foam Industries) rep. by its

proprietor, Mr,TadepaIIi Mallikarjuna Rao, #11-240, Shed No.5, PIot No.21,

Navuluru Road, Yerrabalem, Guntur -522 503.
...Petitioner

AND

1. Assistan|l Commissioner(ST), Mangalagiri Circle, Guntur.

2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-Il) Department, Secretariat, Velagapudi, Amaravathi,
Guntur District.

3. Union of India, rep. by its Secretary, Ministry of Finance, Government of
India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110

001.

4. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Min'lstry of Finance, New Delhi, rep. by its

Commiss'loner (GST).
...Respondents
31

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

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

pleased to issue a Writ of Mandamus or any other appropriate writ or order or
direction-

(a) declare Notification No. 09/2023-Central Tax dated 31.3.2023 and
Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4
Respondent under Section 168-A of the Central Goods and Services Tax Act,
2017 and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and

G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024 issued by the 2
Respondent under Section 168-A of the Andhra Pradesh Goods and Services
Tax Act, 2017 extending the limitation for concluding the adjudication of show

cause notice issued under Section 73 for the tax period 2018-19 till 30.4.2024
as ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017
and as ultra-vires Section 168-A of the Telangana Goods and Services Tax
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution

(b) set-aside impugned Order 22.04.2024 and proceedings in Form
GST DRC-07 vide Ref No. ZD370424026505l dated 27.04.2024 issued by the
lST Respondent for the tax period 2018-19 and as illegal, arbitrary, beyond
Llime, in violation of principles of natural justice for not providing an opportunity

for personal hearing and

(c) consequently, declare that the Petitioner is entitled to claim input tax
credit in a sum of Rs.19,91,041/-claimed in Form GSTR-3B filed for the
months of December, 2018 and January, 2019 on 26.ll.2019 and for the
months of February and March, 2019, filed on 27.ll.2019

IANO: 1 OF2024

Petition under Section 151 of CPC is filed praying that in the
circumstances stated in the affidavit-'filed in support of the petition, the High
32

court may be pleased to grant stay of all further proceedings pursuant tO the
impugned order 22.04.2024 and proceedings in Form GST DRC-07 vide Ref
No. ZD370424026505l dated 27.04.2024 issued by the lst Respondent for
the tax period 2018-19, pending disposal of the Writ Petition as otherwise the
petitioner will be put to severe loss and hardship., Pending disposal of WP
16371 of 2024, on the file of the High Court.

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

affidavit filed in support thereof and the order of the High Court dated
12.09.2024 & 07.ll.2024 made herein and upon hearing the arguments Of

SRI SRINIVASA RAO KUDUPUDl, Advocate for the Petitioner, and of GP
FOR COMMERCIAL TAX, for the Respondent Nos.1 & 2, and of SRI PASALA
PONNA RAO, Deputy Solicitor General of India, for the Respondent No.3, and
M/s SANTHI CHANDRA, Standing Counsel for the Respondent No.4;

WRIT PETITION NO'.16537 OF 2024
Betwee n :
Merco Infrastructure Private Li`mited, 12-13-15, Ganta Vari Street,
Pandurangapet, Tena'i, Guntur - 522202, Andhra Pradesh, Rep. by its
Authorized Representative Mr. Rajkumar Janakiram
Petitioner
AND

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

North Block, New Delhi -110001.

Floor, Municipal Complex, Market Area, Tenali -522201, Guntur

District, Andhra Pradesh,
33

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 is filed praying that

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction, more particularly
in the nature of MANDAMUS

i. Declaring that the impugned Notificat'lon No. 56/2023, Central Tax, dated

28-12-2023, issued by the First and 5th Respondents, and the impugned G.O.
Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-2023
issued by the second Respondent, under S.168-A of the COST Act, 2017,
extending the period of Limitation prescribed u/S. 73(10) of the COST Act,
2O17, for the Financial Year 2018-19, till 30-04-2024, are ultravires Section

168-A of the COST Act, 2017, manifestly arbitrary, violative of Article 14 of the

Constitution of india, iijega! and consequently quash the same,

ii. Declaring the impugned Order, vide Case lD AD37012400652lN / Ref. No.

zD370424030176l dated 30-04-2024, passed by the Third Respondent for the
Financial Year 2018-19 under the -CGST/SGST Acts, 2017, as barred by
limitation, contrary to law, w-lthout'jurisdiction, unjustified, unsustainable and

illegal and consequently set aside the same,

iii. Declaring S.16(4) of the CGST/SGST Acts, 2017, as vjolative of Articles
14,19 (1)(g) and 300-A of the Constitution of India or in the alternative hold

that s.16(4) is not applicable to the present case or declare that the Period Of
34

limitation prescribed in S.16(4) is only procedural in nature and that S.16(2)

has overriding effect over S. 16(4) while claiming eligible input tax in the

respective monthly GSTR 3B return.
lANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition] the
High Court may be pleased to grant stay of all further Proceedings including
collection of tax, interest and `penalty pursuant to the impugned Order, vide
case ID: AD37012400652lN / Ref. No. ZD3704240301761 dated 30-04-2024,
dated 30-04-2024, passed by the Third Respondent for the Financial Year
2018-19 under the CGST/SGST Acts, 2017, pending disposal of WP No.
16537 of 2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and order of the High Court dated 01.08.2024,
o6.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
Sri.G.Narendra Chetty Advocate for the Petitioner, Sri Pasala Ponna Rao,
Deputy Solicitor General, for respondent No.1, Government Pleader for
Commercial Tax for respondent Nos.2 & 3 and Sri Venna Hemanth Kumar,
learned standing counsel, for respondent Nos.4 & 5;

`vVP NO: 16753 OF 2024

Between :
M/s Sri Panduranga Enterprises And Caterings, rep. by its Proprietor,
Mr.N.Panduranga Rao, #16-3-1/A, K.Subba Rao Street, Poornananda Pet,
Vijayawada, -520 011.
...Petitioner
AND

1. Deputy Assistant Commissioner (ST) -Ill, Ramavarappadu Circle,

Vijayawada.
35

2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapudi, Amaravathi,
Guntur District.

3. Union of India, rep. by its Secretary, Ministry of Finance, Government of

India, 3rd Floor, JeevarI Deep Building, Sansad Marg, New Delhi-110

001.

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

Commissioner (GST).
...Respondents
Petition under Article 226 of the Constitution of India praying that in the

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

pleased to issue a Writ of Mandamus or any other appropriate writ or order or
direction-

(a) declare Notification No. 09/2023-Central Tax dated 31.3.2023 and
Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4
Respondent under Section 168-A of the Central Goods and Services ax Act,
2017 and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and

G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024 issued by the 2
Respondent under Section 168-A of the Andhra Pradesh Goods and Services
Tax Act, 2017 extending LLhe iimitatiOh for COnCIuding the adjudication of show

cause notice issued under Section 73 for the tax period 2018-19 till 30.4.2024
as ultra-vires section 168-A of the Central Goods and Services Tax Act,' 2017
and as ultra-vires Section 168-A of the Telangana Goods and Services Tax
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution
and

(b) set-aside impugned Order 24.04.2024 and proceedings in Form
GST DRC-07 vide Ref No. ZD3701240186800 dated 24.04.2024 issued by
the 1 st Respondent for the tax period 2018-19 and as I-llegal, arbitrary, beyond
time, in violation of principles of natural justice for not providing an opportunity

for personal hearing and
36

(c) consequently, declare that the Petitioner is entitled tO Claim input tax
credit in a sum of Rs.21,07,548/-claimed in Form GSTR-3B filed for the

months of December, 2018 and January, 2019 on 26.ll.2019 and for the
months of February and March, 2019, filed on 27.ll.2019.

IANO: 1 OF2024

petition under section 151 of CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to grant stay of all further proceedings pursuant to the proceedings in
Form GST DRC-07 vide Ref No. ZD3701240186800 dated 24.04.2024 issued
by the lSt Respondent for the tax Period 2018-19, Pending disposal of WP
16753 of 2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof and the Order Of the High Court dated
o8.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of Sri
srinivasa Rao Kudupudi, Advocate for the Petitioner and of GP for
COMMERCIAL TAX for Respondent Nos. 1 and 2 and of M/s Santhi Chandra,
standing counsel for Respondent-No.4, Sri Pasa!a Ponna Rao, Deputy
Solicitor General for the Respondent No.3;

WP NO: 16831 OF 2024:
Betwee n :
M/s Sree NikhiI Marketing, Rep. by its Managing Director, Rajoli Veera

Nikhil Reddy S/o. Veera Narayana Reddy, Aged about 24 years D.No.
15/437-4, Kamalapuram Cross Road Kama!apuram, YSR Kadapa District.
...Petitioner/s
AND

1. The Commissioner of Central Tax, Tirupati, Tirupati District.

2. The Joi`nt Commissioner (CGST), Tirupati, Tirupati District.

3. The Additional Commissioner (CGST), Tirupati, Tirupati District.
37

4. Union of India, Rep by its Secretary Ministry of Finance Service Tax

Central Secretariat New Delhi.

...Respondent/s
petition under Article 226 6f the constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be

pleased to issue a Writ of Mandamus or any other appropriate writ or direction
declaring the action of the Respondents particularly the 4th Respondent in
issuing the Notification No. 09/2023-Central Tax, dated 31.03.2023 and the

subsequent notifications extending the limitation for concluding the

adjudication of show cause notice issued under Section 73 of the CGST Act
2017 for the tax period 2017-18 till 31.12.2023 as ultravires, illegal, unjust,

colourable exercise of power, arbitrary and in violation of Article 14 of the
Constitution of India, in violation of principals of Natural Justice, and

consequently set side the order in original No. 09/2023-24 CGST, dated
29.09.2023 passed by the 2nd Respondent and the show cause Notice No.
1/2023-24 (GST), Vide DIN-20230555YLOOOO11161C, dated 18.05.2023

issued by the 3rd Respondent.
lANO: 1 OF2024
Petition under Section 151, 'CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to suspend the operation of the o,rder in olrigina! No. 09/2023-24
CGST, dated 29.09.2023 passed by the 2nd Respondent and the show cause
Notice No. 1/2023-24 (GST), Vide DIN-20230555YLOOOO11161C, dated

18.05.2O23 issued by the 3rd Respondent, pending disposal of WP 16831 of
2024, 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
08.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of
M/s Ramalakshmana Reddy Sanepalli, Advocate for the Petitioner and of
Sri O.Uday Kumar, Central Government Counsel for the Respondent No.4
and Sri K.Durga Prasad, StaIlding Counsel for the Respondent Nos.2 & 3;
38

WP NO: 16871 OF 2024
Between :
M/s. Priyanka Traders, rep. by its Managing Partner, Mr. P. Venkata Rao,
80/3, Palakonda Rajam Road, Appapuram Village, Regidi Amadalavalasa
Mandal, V'lzianagaram District-535123
...Petitioner

AND

1. Assistant Commissioner(ST), Vizianagaram (South) Circle,
Vizianagaram.

2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-lI) Department, Secretariat, Velagapudi, Amaravathi,
Guntur District.

3. State of Andhra Pradesh, rep. by its Secretary, Department of Mines
and Geology, Secretariat, Velagapudi, Amaravathi, Guntur District.
4. Union of India, rep. by its Principal Secretary, Government of India,

Ministry of Finance, 3rd FIoor, Jeevan Deep Building, Sansad Marg,

New Delhi-110 001.

5. Central Board of indirect Taxes and Customs, rep. by -Its Chairman,
Ministry of Finance, Department of Revenue, North Block, Central
Secretariat, New Delhi-110 0O1
...Respondents
pet-ltion under Article 226 of the Constitution of India praying that in the

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

pleased to issue a writ of Mandamus or any other appropriate Writ Or Order Or
direction

a) declare Notification No.9/2023 dated 31.03.2023 (Central Tax) and
Not-lfication No.56/2023 (Central Tax) dated 28.12.2023 issued by

the 5th Respondent under Section 168-A of the Central Goods and
services Tax Act, 2017 and G.O.Ms.No.221 dated 17.05.2023 and
G.0 Ms.No.2 dated 3.1.2024 issued by the 2nd Respondent under
39

Section 168-A of the Andhra Pradesh Goods and Services Tax Act,
2017 extending the limitation for concluding the adjudication of show

cause notice issued under Section 73 for the tax period 2018-19
AND 2019-20 as ultra-vires Section 168-A of the Central Goods ahd
Services Tax Act, 2017 and as ultra-vires Section 168-A of the
Andhra Pradesh Goods and Services Tax Act, 2017 also manifestly
arbitrary and violative Article 14 of the Constitution; and

b) setting aside the adjudication order dated 30.4.2024 passed by the
lst Respondent un-der the Central Goods and Services Tax Act,
2017--for the period from April, 2018 to August, 2020 as being
illegal, without jurisdiction, barred by time for the period upto March,

2020 under Section 73(10) of the Central Goods and Services Tax
Act, 2017 and contrary to the decision of the Honble Supreme Court
in the case of India Cements [1990(1 ) SCC 12].

IANO: 1 OF2024

Peti'tion under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to grant stay of recovery of:-the demand pursuant to impugned order
dated 30.04.2024 for the period from April, 2018 to August, 2020, pending
disposal of the `vVrit Peti|lion as otherw-ise the Petitioner will be put to se`v'ere

loss and hardship, Pending disposal of WP 16871 of 2024, on the file of the
High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof and the order of the High Court dated
08.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
Sri Karthik Ramana Puttamreddy, Advocate for the Petitioner and of GP For
commercial Tax for the Respondent nos. 1 and 2 and of Ms. Santhi Chandra,
Standing Counsel for Respondent No.5, Sri Pasala Ponna Rao, Deputy
Solicitor General for the Respondent No.4;
40

WP NO: 16935 OF 2024
Between:
M/s. Parthu Enterprises, rep. by its Proprietrix, Smt. T.Siva Swapna 23-1-

14,1st Floor, Shop No.5, BRTS Road Sa{yanarayanapuram, Vijayawada, -
520011
...Petitioner

AND

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

3. Union of India, rep. by its Secretary, Ministry of Finance, `Government of
India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110

001-

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

Commissioner (GST).
.,.Respondents
petit-Ion under Article 226 of the Constitution of India praying that in the

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

pieaseci to issue a writ of Mandamus or any other appropriate writ Or Order Or
direction-

(a) declare Notification No. 09/2023-Central Tax dated 31.3.2023 and
Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4th
Respondent under Section 168-A of the Central Goods and Services Tax Act,
2017 and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and

G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024 issued by the 2nd
Respondent under Section 168-A of the Andhra Pradesh Goods and Services
Tax Act, 2017 extending the limitation for concluding the adjud'lCatiOn Of Show

cause notice issued under section 73 for the tax period 2018-19 till 30.4.2024
as ultra-vires section 168-A of the Central Goods and Services Tax Act, 2017
41

and as ultra-vires Section 168-A of the Telangana Goods and Services Tax
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution

(b) set-aside impugned Order 27.04.2024 and proceedings in Form
GST DRC-07 issued by the lst Respondent for the tax period 2018-19 and as
illegal! arbitrary, beyond time, in violation of principles of natural justice for not

providing an opportunity for personal hearing and

(c) consequently, declare that the Petitioner is entitled to claim input tax
credit in a sum of Rs.1,36,800/-claimed in Form GSTR-3B filed for the

months of January to March 2019 filed on 2.7.2020.

lANO: 1 OF2024

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

pleased to grant stay of all further proceedings pursuant to the proceedings in
FormJ GST DRC-07 dated 27.04.2024 issued by the lst Respondent for the tax

period 2018-19, Pending disposaltof WP 16935 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 orcjeF Of the High Cou,i dated
08.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
M/s Srinivasa Rao Kudupudi, Advocate for the Petitioner and of GP FOR
COMMERCIAL TAX for Respondent Nos. 1 and 2 and of Sri Josyula
Bhaskara Rao, Standing Counsel for Respondent Nos.3 & 4;

WP NO: 16995 OF 2024:
Betwee n :
M/s Gautami Chemical And Plasticides Private Limited, represented by its
Managing' Director Sri G.Bapi Raju, #9-1/A, Kondagudem Road,

Kondagudem, East Godavari Dist.-534313, A.P.
42

...Petitioner

AND

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

2. State of Andhra Pradesh, rep by its Principal Secretary to Govt (CT)
Finance, Secretariat, Velagapudi, Amaravati, Guntur District.

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

North Block, New Delhi-110001.
.,.Respondents
petition under Article 226 of the Constitution of India is filed Praying that

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

(a) declaring the Notification No.09/2023-Central Tax dated 31.12.2023
and Notificat'lon G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 issued by

the 2nd Respondent under Section 168A of the Central Goods and Services
Tax Act, 2017 extending the limitation for concluding the adjudiCatiOn Of the

impugned order dated 30.04.2024 under Section 73 of the CGST Act, 2017 for
the tax period 2018-19 till 31.12.2023 as ultra-vires Section 168-A of the

central Goods and Services Tax Act, 2017 and also manifestly arbitrary and
vio!ative Article 14 of the Cons+.itution,

(b) declare the impugned order dated 30.04.2024 and proceedings in
Form DRC-07 dated 30.04.2024 for the tax period 2018-19, passed by the lst
Respondent as barred by time consequent upon the Prayer (a) being accepted
and

(c) alternatively, declare that the order of the lSt Respondent dated
30.04.2024 as illegal in view of the Press Release dated 9.7.2024 by the 53rd
GST Council and confirmed in the 2024-25 Budget dated 23.07.2024
extending the date for filing the returns as 3().ll.2021 for the year 2018-19.
43

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 grant stay of all further proceedings pursuant to the
impugned order of the lst Respondent dated 30.04.2024 passed by the lst
Respondent for the tax period 2018-19, pending disposal of WP 16995 of
2024, on the file of the High Court.

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

affidavit filed in support thereof and the order of the High Court dated
o8.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
M/s Sathakarni K, Advocate for the Petitioner and of GP for Commercial Tax
for Respondent Nos. 1 and 2 and Sri Pasala Ponna Rao, Deputy Solicitor
General for the Respondent No.3;
WP NO: 16996 OF 2024:
Betwee n :
sri yandluri PuIIaiah, #40-5-19/3, Tikkile Road, Labb-lpet Pet, Vijayawada,-
520010-
..Petitioner

AND

1. Assistant Commissioner ( ST), Benz Circle, No !! Division, Vijayawada.

2. State of Andhra Pradesh, rep. by its Principal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapudi, Amaravathi,
Guntur
3. Union of India, rep. by its Secretary, Ministry of Finance, Government of
India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110

001.

4. Central Board of Indirect Taxes and Customs, GST Policy Wing,
Government of India, Ministry of Finance, New Delhi, rep. by its
Commissioner (GST)
...Respondents
44

petition under Article 226 of the Constitution of India iS filed Praying that
-ln the circumstances stated in the affidavit filed therewith, the High Court may

be pleased to issue a wr'lt of Mandamus or any other appropriate Writ Or Order
or direction

(a)declare Notif-lcation No. 09/2023-Central Tax dated 31.3.2023 and
Notification No.56/2023-Central Tax dated 28.12.2023 issued by the

4th Respondent under Section 168-A of the Central Goods and
services Tax Act, 2017 ancl G.O.Ms.No.221 (Andhra Pradesh) dated
17.5.2023 and G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024
-Issued by the 2nd Respondent under Section 168-A of the Andhra

pradesh Goods and Services Tax Act, 2017 extending the limitat'lOn
for concluding the acljudication of show cause notice issued under
section 73 for the tax period 2018-19 till 30.4.2024 as ultra-vires

section 168-A of the Central Goods and Services Tax Act, 2017 and
as ultra-vires section 168-A of the Telangana Goods and Services
Tax Act, 2017 also manifestly arbitrary and ViOlatiVe Article 14 of the

Constitution

(b) set-aside impugned order 29.04.2024 and proceedings in Form GST
DRC-07 vide Ref No. ZD3704240276378 dated 29.04.2024 issued
by the lst Respondent for the tax period 2018-19 and as illegal,
arbitrary, beyond t'lme, in violation of principles of natural justice for

not providing an opportunity for personal hearing and

(c) consequently, declare that the Petitioner is entitled to claim input tax
credit in a sum of Rs.1]96,780/-claimed in Form GSTR-3B filed for

the months of February 2019 and March, 2019, filed on 30.12.2019.

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

circumstances stated in the affldavit filed in support of the petition, the High
court may be pleased to grant stay of all further proceedings pursuant tO the
impugned proceedings in Form GST DRC-07 vide Ref No. ZD3704240276378
45

dated 29.04.2024 issued by the lst Respondent for the tax period 2018-19

pending disposal of the Writ Petition as otherwise the Petitioner will be put to
severe loss and hardship, Pending disposal of WP 16996 of 2024, on the file
of the High Court.

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

affidavit filed in support thereof and the order of the High Court dated

08.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of Sri
SrI'niVaSa Rao Kudupudi, Advocate for the Petitioner and of GP for

Commercial Tax for Respondent Nos. 1 and 2 and Sri Venna Hemanth
Kumar, Standing Counsel for the Respondent No.4 and Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.3;
WP NO: 17154 OF 2024:
Between :
M/s. Usha Shipping and Logistics Private Limited, Represented by Shri.

chilukuri Adarsh, Its Managing Director, 4th FIoor, MIG-1, Ocean View

Layout, Beach Road, Visakhapatnam, Andhra Pradesh, 530003.
...Petitioner
i,-AND

1. The Assistant Commissioner (ST), Kurupam Marker Circle,
visakhapatnam-I Division, D.No. 13-26-2/5, 3rd floor, ARBN Complex,

Dandu Bazar, Jagadamba Jn., Visakhapatnam, Pincode-530002.
2. The State of Andhra 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.
....Respondents
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith,
A. the Hon'ble Court may be pleased to issue a writ of Mandamus or
any other writ, direction or order holding that Notification No. 56/2023

dated 28.12.2023, which was issued for extending the period Of
46

limitation for conducting the adjud'lcation proceedings for the FY

2018-19, is issued without the authority Of law and iS ultra-VireS tO

section 168A of the GST Act, 2017 of the GST Act, 2017.
B. The Hon'ble Court may be pleased tO issue a Writ Of mandamuS Or
any other writ, direction, or order quashing the proceedings of the lSt
Respondent in the demand Order Passed Vide Order No.
zD370424023505L dated 25.04.2024 (Annexure P-1) after the

period of limitation specified under Section 73 of the GST Act, 2017
as being without jurisdiction, arbitrary, unconstitutional,

unreasonable, and in v'lolation of the principles of natural justice.

c. The Hon'ble Court may be pleased tO issue a Writ Of mandamuS Or
any other writ, direction, or order quashing the proceedings of the lst
Respondent in the demand Order Passed Vide Order No.
zD370424023505L dated 25.04,2024, denying the lTC of IGST Rs.
91,855/-, CGST Rs. 27,98,064/-, and SGST Rs. 27,98,064/-on the

ground of violation of section 16(4) of the GST Act, 201J7, as the
parliament, vide clause 114 of the Finance Bill, 2024, has extended
the time limit for claiming the Input Tax Credit for the subject period
FY 2018-19 under Section 16 of the GST Act, 2017.

iANO: 1 OF2024
petition under section 151 CPC 'ls filed praying that in the

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

court may be pleased to stay the operation of the proceedings of the lst
Respondent in demand order Passed Vide Order No. ZD370424023505L
dated 25.04.2024 in the interest of justice, Pending disposal of WP 17154 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 thel-eof anci the order of the Lligh Court dated

o8.08.2024 & 07.ll.2024 made herein and upon hear'lng the arguments Of Sri
47

Anil Kumar Bezawada, Advocate for the Petitioner and of GP for Commercial
Tax for Respondent Nos. 1 and 2 and of Sri Pasala Ponna Rao, Deputy
Solicitor General for Respondent No.3;

WP NO: 18241 OF 2024:
Between :
M/s. S.V.R. Transport, S/100-B116A, Kothakottala, Muddanur, YSR Kadapa

District, Andhra Pradesh - 516309, Rep. by its Managing Partner,
Mr.S.Varadha Reddy

Petitioner
AND

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

Finance, North Block, New Delhi-110001.

2. The State ofAndhra Pradesh, Rep. by the Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Bu-lldings,
Velagapudi, Guntur District, Andhra Pradesh
3. The Superintendent of Central Tax, Yerraguntia CGST Range, B-6,
I.C.L. Colony, Yerragnutla-516309, YSR Kadapa District, Andhra
Pradesh.
4. The Goods and Service Tax Council, Rep. by its Secretary, GST
Council, Secretariat, 5th FIoor, Tower-ll, Jeevan Bharti Building,

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

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

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate Writ, Order or Direction7 more Particularly
in the nature of MANDAMUS-i. Declaring that the impugned Notification Nos.

56/2023, Central Tax, dated 28-12-2023, and 09/2O23-CentralTax, dated 31-
48

03-2023, issued by the First and Fifth Respondents, and the impugned G.O.
Ms. No. 221, Revenue (Commercial Taxes) Department, dated 17-05-2023
issued by the Second Respondent, under S.168-A of the COST Act, 2017,
extending the Period of Limitation prescribed u/S. 73(10) of the CGST Act,
20177 for the Financial Year 2018-19, till 30-04-2024, are ultravires Section

168-A of the CGST Act, 2017, manifestly arbitrary, violative of Article 14 of the

Constitution of India, illegal and consequently quash the same, ii. Declaring S.

16(4) of the CGST/SGST Acts, 2017, as violative of Articles 14,19 (1)(g) and

300-A of the Constitution of India or jn the alternative hold that S.16(4) is not

applicable to the present case or declare that the period of lim'ltation

prescribed in S. 16(4) is only procedural in nature and that S. 16(2) has
overriding effect over S.16(4) while claiming eligible input tax in the respective

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

09/2024, dated 16-04-2024, passed by the Third Respondent for the Financial
Year 2018-19 under the CGST/SGST Acts, 2017, as barred by limitation,
contrary to law, without jurisdiction, unjustified, unsustainable and illegal and

consequently set aside the same.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petit'lon, the
High Court may be pleased to grant stay of all further proceedings including
collection of tax, interest and penalty pursuant to the impugned Order-in-
Original No. 09/2024, dated 16-04-2024, passed by the Third Respondent for
the Financial Year 2018-19 under the CGST/SGST Acts, 2017, pending
disposal of W.P.No.18241 of 2024, on the file of the High Court.

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

affidavit filed in support thereof and the order of the High Court dated
22.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of
Sri.G.Narendra Chetty Advocate for the Petitioner, GP for Commercial Tax for
49

Respondent No.2 and Sri Naga Raju Naguru, Standing Counsel for CBIC, for
respondent Nos.4 & 5 and Sri Pasala Ponna Rao, Deputy Solicitor General for
the Respondent No.1 ;

WP NO: 18309 OF 2024:
Between :
M/s. Anand lspat Udyog Limited, Sy. No. 311 A and B, 1029,

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

by its Authorized Representative, Ashish Kumar Agarval, S/o Sri Promod
Kumar Agarwal, age 46 years, R/o H.No. 8-2-293/82/L/73-A, Plot No. 73-A,
MU and MPs Colony, Banjara HI'llS, Hyderabad -50003

Petitioner
AND

1. The Assistant Commissioner (ST), Commercial Taxes Department,
Government of Andhra Pradesh, Tadipatri Circle, Anantapuram
Division, Tadipatri

2. The Union of India, Represented by its Secretary Finance, Ministry of
Finance, North Block, New Delhi -110001.

3. The Goods and Services Tax Council, Represented by its Secretary,
GST Council Secretariat, 5th Floor, Jeevan Bharati Building, Janpath
Road, Connaught Place, New Delhi -110001.

4. The Central Board of Indirect Taxes and Customs, Represented by its
Chairman, Ministry of Finance, Department of Revenue, Central
Secretariat, North Block, New Delhi -110001

5. The State of Andhra Pradesh, Represented by its Special Chief
Secretary, Revenue Department, A.P. Secretariat, Velagapudi,
Amaravathi Mandal, Guntur District.
Respondents

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

be pleased to issue any Writ, Order or direction more particularly a Writ of
50

Mandamus and declare the impugned Notification No. 9/2023-Central Tax
dated 31-03-2023 extending the period of limitation for F.Y. 2017-18 up to 31-

12-2023, F,Y. 2018-19 up to 31-03-2024 and F.Y. 2019-20 up to 30-06-2024

and Notification No. 56/2023 -Central Tax dated 28-12-2023 extending period
of limitation for F.Y. 2018-19 up to 30-04-2024 and F.Y. 2019-20 upto 31-08-

2024 issued by the second respondent herein and G.O. Ms. No. 221 Ms. No.
221, Revenue (Commercial Taxes), dated 17-05-2023, extending the period of
limitation for F.Y. 2017-18 up to 31-12-2023, F.Y. 2018-19 up to 31-03-2024

and F.Y. 2019-20 up to 30-06-2024, issued by fifth respondent herein under
Section 168 A of the CGST Act, 2017/APGST Act 2017. As ultra vires to
Section 168 A of the CGST Act, violative of Article 14 and 21 of the
Constitution of India, illegal and declaring the second proviso to Section 162 of
the CGST Act, 2017 as arbitrary, unreasonable and amounts to excessive
delegated legislation, contrary to the scheme of the CGST Act, 2017 and
violative of the Fundamental Rights guaranteed under the Constitution of India
and quash the said Notifications and G.O. as ultra vires and consequently set
aside the impugned Order of Assessment passed by the first respondent vide
FORM GST DRC -07 in Reference No. ZD3704240309000 (Case ID,22986)
dated 30-04-2024 for F.Y. 2018-19 passed under CGST Act and APGST Act,
as barred by limitation. Without authority of law and without jurisdiction.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
recovery of disputed amount in pursuance of the Order of Assessment passed
by the first respondent vide FORM GST DRC - 07 in Reference No.
ZD3704240309000 (Case lD: 22986) dated 30-04-2024 for F.Y. 2018-19

passed under CGST Act and APGST Act, pending disposal of W.P.No.18309
of 2024, on the file of the High Court.
51

The petition coming on for hearing, upon perusing the petl'tion and the
affidavit filed in support thereof and the order of the High Court dated
22.08.2024 & 07.ll.2024 made herein and upon hearing the arguments of
SRl.DANTU SRINIVAS Advocate for the Petitioner, GP for Commercial Tax
for Respondent Nos.1 & 5 and Ms. Santhi Chandra, Standing Counsel for
CBIC, for respondent Nos.3 & 4 and Sri Pasala Ponna Rao, Deputy Solicitor
General for the Respondent No.2;
WP NO: 18387 OF 2024:
Betwee n :
M/s. Anand lspat Udyog Limited, Sy. No. 311 A and B, 1029,

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

by its Authorized Representative, Ashish Kumar Agarval, S/o Sri Promod
Kumar Agarval, age 46 years, R/o H.No. 8-2-293/82/L/73-A, Plot No. 73-A,
MU and MPs Colony, Banjara Hills, Hyderabad -50003

Petitioner
AND
1. The Assistant Commissioner (ST), Commercial Taxes Department,
Government of Andhra Pradesh, Tadipatri Circle, Anantapuram
Division, Tadipatri

2. The Union of India, Represented by its Secretary Finance, Ministry of
Finance, North Block, New Delhi -110001.

3. The Goods and Services Tax Council, Represented by its Secretary,
GST Council Secretariat, 5th Floor, Jeevan Bharati Building, Janpath
Road, Connaught Place, New Delhi -110001.

4. The Central Board of Indirect Taxes and Customs, Represented by its
Chairman, Ministry of Finance, Department of Revenue, Central
Secretariat, North Block, New Delhi -110001

5. The State of Andhra Pradesh®, Represented by its Special Chief
Secretary, Revenue Department, A.P. Secretariat, Velagapudi,
Amaravathi Mandal, Guntur District.

Respondents
52

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

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

be pleased to issue any Writ, Order or direction more particularly a Writ of
Mandamus and declare the impugned Notification No. 9/2-023-Central Tax

dated 31-03-2023 extending the period of limitation for F.Y. 2017-18 up to 31-

12-2023 F.Y. 2018-19 up to 31-03-2024 and F.Y. 2019-20 up to 30-06-2024

and Notification No. 56/2023 -Central Tax dated 28-12-2023 extending period

Qf limitation for F.Y. 2018-19 up to 30-04-2024 and F.Y. 2019-20 upto 31-08-

2024 issued by the second respoIldent herein and G.O. Ms. No. 221,
Revenue (Commercial Taxes), dated 17-05-2023, extending the period of
limitation for F.Y. 2017-18 up to 31-12-2023 F.Y. 2018-19 up to 31-03-2024

and F.Y. 2019-20 up to 30-06-2024, issued by fifth respondent herein under
Section 168 A of the CGST Act, 2017/APGST Act 2017. As ultra v'lres to
Section 168 A of the CGST Act, violative of Articles 14 and 21 of the

Constitution of India, illegal and declaring the second proviso to Section 162 of
the CGST Act, 2017 as arbitrary, unreasonable and amounts to excessive
delegated legislation, contrary to the scheme of the CGST Act, 2017 and
violative of the Fundamental Rights guaranteed under the Constitution of India
and quash the said Notifications and G.Os. as ultra vires and consequently set
aside the impugned Order of Assessment passeci by the first I-eSPOndent Vide
FORM GST DRC 07 in Reference No. ZD370724023090Q (Case ID 22986)
dated 31-07-2024 for F.Y. 2019-20 passed under CGST Act and APGST Act,
as barred by limitation, without authority of law and without jurisdiction.

IANO: 1 OF2024

petition under section 151 CPC is filed praying that in the
circumstances stated in the affidavit` filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings including
recovery of disputed amount in pursuance of the Order of Assessment passed
by the first respondent vide FORM GST DRC - 07 in Reference No.
53

zD370724023090Q (Case lD: 22986) dated 31-07-2024 for F.Y. 2019-20

passed under CGST Act and APGST Act, pending disposal Of W.P.No.18387
of 2024, on the file Of the High Court.

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

affidavit filed in support thereof and the order of the H-lgh Court dated
22.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
sRl.DANTU SRINIVAS Advocate for the Petitioner, GP for Commercial Tax
for Respondent Nos.1 & 5 and Ms. Santhi Chandra, Standing Counsel for
CBIC, for respondent Nos.3 & 4, Sri Pasala Ponna Rao, Deputy Solicitor
General for Respondent No.2-,

WP NO: 18690 OF 2024:
Between:
sri vijayawada Distributors, Represented by the Managing Partner-Sri
Annavarapu Ratna Srinivas Door No.27-ll-17, Devalraju Street, Vijayawada,
Andhra Pradesh, Krishna District PIN-520002.
...Petitioner

AND

1. Ass-lstant Commiss-loner(STATE TAX), O/o Regional GST Aud'lt and
Enforcement, D.NO.DJ6H-G65, Prakasam Rd, Governor Peta,
vljayawada, Andhra Pradesh. PiN-520OO2.

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

522 503.

3. Union of India, Represented by its Secretary Ministry of Finance, 4th
Floor, A Wing, shastri bhaVan, New Delhi -PIN-110 001.
...Respondents

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

c-IrCumStanCeS 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
54

writ of Mandamus, quashing the (a) Notification No-09 of 2O23-Central Tax,

dated 31-03-2023 and the Notification No-56/2023-Central Tax dated 28-12-
2023 as ultra vires of Section 168A of the GST Acts, (b) and the impugned
claimed common orders of the Assistant Commissioner(ST), O/o the Regio'nal
GST Office, Enforcement and Audit, Vijayawada dated 30-O4-2024 with DIN-
3730042412013 as void and inoperative without jurisdiction, ViOlatiVe Of Article

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

IANO: 1 OF2024

petition under section 151 CPC praying that in the Circumstances

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

pleased to stay the collection of the disputed tax Of Rs.4,68,228, interest of
Rs.4,24,176 and penalty of Rs. 63,881 (Total Rs. 9,56,285) for the various
reasons mentioned in detail in this affidavit (part-B), pending disposal of
wp No.18690 of 2024, on the file of the High Court.

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

affidavit filed in support thereof and the order of the High Court dated
29.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of Sri
J.N VENKATA SURESH KUMAR, Advocate for the Petitioner and of GP for
commercial Tax I-Or Respondent Mos. 1 & 2 arld of Sr:I Pasa!a Ponna Rae,
Deputy Solicitor General of india for Respondent No.3;

WP NO: 18880 OF 2024:
Betwee n :
M/s.Srivalli Shipping And Transport Private Limited, Represented by Shri.

polina Babu Rao, Its Managing Director, 2nd Floor,23-22-21, Sivalayam

street, one Town, Visakhapatnam, Andhra Pradesh,530001. Mobile No.
9393105953, E-Maii ld [email protected]
Petitioner
55

AND

1. The Additional Commissioner of Central Tax, O/o the Princ-lpaI

commissioner of central Tax, Visakhapatnam Central GST
commissionerate, GST Bhavan, Port area, Vis'akhapatnam 530 035.
2. The Assistant Commissioner of Central Tax, Kurupam Market Range,
central Division, D.No. 45-57-21, 2nd Floor, Sriya Complex, Near

Narasimha nagar, Rythu bazar, Kailasapuram, NH-5, Visakhapatnam
530 024
3. Union of India, Department of Revenue, Represented by its Secretary,

(Revenue), North Block, New Delhi
4. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, (CT) A.P. Secretariat, Velegapudi.

Respondents

petition under Article 226 of the Constitution of India is filed prayJing that in

the circumstances stated in the affidavit filed therewith,

A. The High Court may be pleased to issue a writ of Mandamus or any
other writ, direction or order `holding that Notification No. 56/2023 dated

28.12.2023, which was issued for extending the period Of limitation for

conducting the adjudication proceedings for the FY 2018-19, is issued
without the authority of law and is ultra-vires to Section 168A of the GST
Actl 2017.

B, The Hon'ble Court may be pleased to issue a writ of mandamuS Or any
other writ, direction, or order quashing the proceedings of the lst
Respondent in the demand orc!er passed Vide Order No.
zD370424029174I dated 30.04.2024 (Annexure P-1) after the period of
limitation specified under section 73 of the GST Act, 2017 as being
56

without jurisdic+lion, arbitrary, unconstitutional, unreasonable, and in

violation of the principles of natural justice.

c. The Hon'ble Court may be pleased to issue a Writ Of mandamuS Or any
other writ, direction, or order quashing the proceedings of the lst
Respondent in the demand Order Passed Vide Order No.
zD370424029174I dated 30.04.2024 (Annexure P-1), denying the lTC
of lGST Rs. 4,17,747/-, CGST Rs.1,23,987/-, and SGST Rs.1,23,987/-
on the ground of violation of section 16(4) of the GST Act, 2017, as the
parliament, vide section 118 of the Finance (No.2) Act, 2024, has
extended the time limit for claiming the Input Tax Credit for the subject

period`FY 2018-'l 9 under Section 16 of the GST Act, 2017.

lANO: 1 OF2024
petit'lon under section 151' CPC is filed praying that in the

c'lrcinmstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation Of the Proceedings Of the let
Respondent in demand order Passed Vide Order No. ZD370424029174l dated
30.04.2024 (Annexure P-1) in the interest Of justice, Pending disposal Of
w.p.No.18880 of 2024, on the file of the High Court.
The pet'ltion coming on for hearing, upon Perusing the Petition and the
affiidav-lt filed in support thereof and the order of the High Court dated
29.08.2024 & 07.ll.2024 made herein and upon hearing the arguments Of
sRl.ANIL KUMAR BEZAWADA Advocate for the petitioner, Sri P.S.P.Suresh
Kumar, learned Standing Counsel;-for respondent No.2, Sri Pasala Ponna
Rao, Deputy Solicitor General of India for Respondent No.3, and Government
pleader for commercial Tax for Respondent No.4;
WP NO: 18882 OF 2024:
Betwee n :
M/S. Srivalli Shipping And Transport Private Limited, Represented by Shri.

polina Babu Rao, Its Managing Director, 2nd Floor, 23-22-21, Sivalayam
57

street, one Town, Visakhapatnam, Andhra Pradesh, 530001. Mobile No.
9393105953 E-Mail [email protected]
I..lPetitioner

AND

1. The Additional Commissioher Of Central Tax, O/o the Principal

commissioner of central Tax, Visakhapatnam Central GST
Commissionerate, GST Bhavan, Port area, Visakhapatnam 530 035.
2. The Assistant Commissioner of Central Tax, Kurupam Market Range,
Central Division, D|No. 45-57-21,2nd FIoor, Sriya Complex, Near

Narasimha nagar Rythu bazar, Kailasapuram, NH-5, Visakhapatnam
530 024
3. Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North BIock, New Delhi
4. The State of Andhra Pradesh; Represented by its Principal Secretary
Revenue Department, (CT) A.P. Secretariat, Velegapudi.
...Respondents

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

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

pleased to issue a writ of Mandamus or any other writ, direction or order
holding that Notification No. 9/2023-Central Tax dated 31.03.2023, which was
issued for extending the period of limitation for conducting the adjudication

proceedings for the FY 2019-20, is issued without the authority of law and is
ultra-vlres to Section 168A of the GST Act, 2017.
B. The Honble Court may be pleased to issue a writ of mandamus or
any other writ, direction, or order quashing the proceedings of the let
Respondent in the demand order passed vide Order No. ZD370524061355O
dated 02.05.2024 (Annexure P-1) after the period of limitation specified under

Section 73 of the GST Act, 2017 as being without jurisd'lction, arbitrary,
unconstitutional, unreasonable, and jn violation of the principles of natural

justice.
58

c. The Honble Court may be pleased to issue a writ Of mandamuS Or
any other writ, direction, or order quashing the proceedings of the lSt
Respondent in the demand order passed vide Order No. ZD370524001355O
dated o2.05.2024 (Annexure F;-1), denying the lTC of lGST Rs. 3,21,147/-,

CGST Rs. 50,96,695/-, and SGST Rs. 50,96,695/-on the ground of violat'lOn
of section 16(4) of the GST Act, 2017, as the Parliament, vide Section 118 of
the Finance (No.2) Act, 2024, has extended the time limit for Claiming the

Input Tax Credit for the subject period FY 2019-20 under Section 16 of the
GST Act, 2017.

lANO: 1 OF2024

petition under section 151 CPC praying that in the circumstances
stated -In the affidavit filed in Support Of the Petition, the High Court may be

pleased to stay the operation of the proceedings of the lst Respondent in
demand order passed vide order N`o. ZD370524001355O dated 02.05.2024

(Annexur'e P-1 ) in the interest of justice, PendJlng disposal of WP.No.18882 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 29.08.2024 & 07.ll.2024 upon hearing the
arguments oT-Sri ANiL KUMAR BEZAWADA, Advocate for +the Petitioner and

of sri p.s.p.suresh Kumar, Standing Counsel for Respondent No.2, Sri
pasala Ponna Rao, Deputy Solicitor General of India for Respondent No.3
and of GP for Commercial Tax, for Respondent Nos.1 & 4;
WP NO: 19177 OF 2024:
Between :
M/s.Medikonda Automotives (P) Ltd., Plot No. 139, Industrial Park,

venkatachalam - 524 320, SPSR Nellore District, Rep. by its Managing
Director, Mr.Medikonda Padma Mohan.
Petitioner
AND
59

1. The Assistant Commissioner (ST), Circle-1, Nellore, SPSR Nellore

District.

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

BIock, NewDelhi-110001.

4. The Central Board of Indirect Taxes and Custortls, Rep. by its
chairman, Ministry of Finance,I Department of Revenue, North Block,
central secretariat, New Delhi -100 001.
Respondents
petition under Article 226 of the Constitution of India praying that in the

circumstances stated -ln the affidavit filed t.herewith, the High Court may be

pleased to issue writ of Mandamus or any other appropriate Writ or Order or
direction declaring

(1) the action of the lSt Respondent in passing the Order, dated 01.05.2024,
the summary of the order in Form GST DRC-07, dated 01.05.2024 and
proceedings, dated -o1.05.2024, levying tax under Section 73 of the IGST /
CGST / SGST Act, 2017, Interest and Penalty under the lGST / CGST / SGST
Act, 2017 I-Or the tax Period 2019-20, without DiN in the Orcier, Sumlmary of

the order and proceedings and without signature of the lst Respondent in the
order, summary of the order, dated 01.05.2024, as arbitrary, contrary to the

provisions of the lGST/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 to Section 168A of t.he lGST/CGST/SGST Act 2017,
without jurisdict-Ion, bias, frivo!ou§`,~ and in violation of Principles of Natural

Justice and contrary to Article 14 of the Constitution of India
60

(2) G.O.Ms.No.221, dated 17.05.2023 issued by the 2nd Respondent in
consonance with the Notification No.09/2023 dated 31.03.2023 and

Notification No.56/2023-Central Tax, dated 28.12.2023 issued by the CBIC,

as. ultra vires to section 168A of the IGST/CGST/SGST Act, 2017 and' set
aside the order, dated o1.05.2024, the Summary of the Order in Form GST
DRC-07, dated 01.05.2024 and Prod6edings, dated o1.05.2024 passed by the
lst Respondent, as null and void.

IANO: 1 OF2024

petition under section 151 CPC is filed praying that inl the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the operation Of the Order dated
o1.05.2024, the Summary of the Order in Form GST DRC-07, dated
o1.05.2024 and Proceedings, dated 01.05.2024 passed by the lst
Respondent, for the tax period 2019-20, under lGST/CGST/SGST Act, 2017,

pending disposal of the writ petition No.19177 of 2024, on the file of the High
Court.

The petition coming on for hear'lng, upon Perusing the Petition and the

affidavit filed in support thereof o5.09.2024 & 07.ll.2024 upon hearing the

arguments of sRi SHAiK JEELANi B`ASHA Advocate for the Petitioner, GP for
commercial Tax, for Respondent Nos.1 & 2, Sri Pasala Ponna Rao, Deputy
solicitor General for Respondent No.3 and Ms.Santhi Chandra, Standing
Counsel for Respondent No.4;
WP NO: 20645 OF 2024:
Between :
M/s. Blue Chip Systems, Represented by Shri. Venkata Ramesh Thakasi, D.
No. 29-14-4, Flat No.202, Sri RamgopaI Residency, Prakasam Road,
Suryaraopet, Vijayawada, Andhra Pradesh -520 002.
Petitioner
AND
61

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

No.2, Industrial Estate, Autonagar, Vijayawada -520 007.

2. Union of India, Department of Revenue, Represented by its Secretary

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

177, Sector 12, MVP Colony, Visakhapatnam, Andhra Pradesh -530
017.

Respondents
petition under Article 226 of the Constit`ution of India praying that in the

circumstances stated in the affidavit filed therewith,

A. the High Court may be pleased to issue a writ Of mandamuS Or any Other
writ, direction or order holding that the proceedings of the lSt Respondent
in order-ln-original No. 05/2024-25-GST dated 26.06.2024 under Section
74 of the CGST Act, 2017 are without jurisdiction, arbitrary and
unreasonable as the proceedings should have been initiated under Section
73 of the CGSTAct, 2017
B. the Hon'bie Court may be pleased to issue a -writ of MarldamuS Or any
other writ, direction or order holding that Notification No.13/2022 -Central

Tax dated 05.07.2022, which wias issued for extending the Period Of
limitation for conducting the adjudication proceedings for the FY 2017-18,
is without the authority of law and ultra-vires to Section 168A of the GST
Act, 2017 of the GSTAct, 2017
C. the Hon'ble Court may be pleased to issue a writ of mandamuS Or any
other writ, direction or order holding the Provisions of Section 16(2)(c) of

the CGST Act, 2017 as well as Section 16(2)(c) of the APGST Act, 2017 as
arbitrary, without jurisdict'lon, unconstitutional, against the princ'lples of
62

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

D. Consequently, issue a writ of mandamus or any other writ, direction Or
order holding that the proceedings of the lSt Respondent in Order-ln-
Original No. O5/2024-25-GST dated 26.06.2024 under Section 74 of the
COST Act, 2017 are arbitrary, without jurisdiction, uncOnStitutiOnal,

unreasonable, against the principles of natural justice and contrary to the

provisions of the COST Act, 2017
E. the Hon'ble Court may be pleased to issue a writ of mandamuS Or any

other writ, direction or order holding that the proceedings of the lSt

Respondent in Order-In-Originai` No. 05/2024-25-GST dated 26.06.2024

(Annexure P-1), confirming the demand of recovery of input tax Credit
availed on purchases made from the supplier M/s. Venkata Sai Media
private Limited, due to the default of the said supplier, iS arbitrary and

unreasonable and direct the said supplier to pay the adjudiCated dues

IANO: 1 OF2024
petition under section 151 CPC is filed praying that in the
circumsta,lees stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the proceedings Of the let
Respondent in Order-in-Original No. 05/2024-25-GST ciaLled 26.06.2024 in the

interest of justice, pending disposal of W.P.No.20645 of 2024, on the file of
the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed 'ln support thereof 19.09.2024 & 07.ll.2024 upon hearing the
arguments of SRI ANIL KUMAR BEZAWADA Advocate for the Petitioner,
Ms.Santhi Chandra, learned Standing Counsel, for respondent No.1, Sri
pasala Ponna Rao, learned Deputy Solicitor General of India for, respondent
No.2, Government PIeader for Commercial Tax for respondent No.3;
63

WP NO: 21353 OF 2024:
Betwee n :
M/s Lakshminarayana Reddy Palla, D.No.3/78, Chowdur, Proddatur, YSR
District, Andhra Pradesh -516360, Rep. by its Proprietor, Mr.
Lakshminarayana Reddy Palla.
...Petitioner

AND

1. The Union of India, Through S6cretary, Ministry of Finance, Department

of Revenue, North Block, New Delhi - 110001.

2. The State of Andhra Pradesh, Rep. by the Principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
3. The Assistant Commissioner of Central Tax, o/o The Deputy/Assistant
commissioner of central Tax, CGST, D. No.1/2553-1, 3rd Floor, LKR
Towers, Rajiv Marg Road, APHB Colony, Kadapa, YSR District, Andhra
Pradesh.
4. The Assistant Commissioner of Central Tax, o/o The Deputy/Assistant
commissioner of central Tax (CGST Audit), 9/86-A, Amaravathi Nagar,
west church compound, M.R. Palli Road, Tirupati, Tirupati District,
Andhra Pradesh -517502.
5. The Goods and Service Tax Council, Rep. b-y-its Secretary, GST
council, secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building,

Janpath Road, Connaught Place, New Delhi-110 001.
6. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, Min-IStry Of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi-110 001.
...Respondents
petition under Article 226 of the Constitut-Ion of India praying that in the

circumstances stated in the affic!avit filed therewith, the High Court may be

pleased to issue an appropriate writ, Order or Direction, more particularly in
the nature of MANDAMUS
64

Declaring that the impugned Notification Nos. 09/2023- Central

Tax, dated 31.03.2023 and 56/2023, Central Tax, dated 28-12-
2023, issued by the First and Sixth Respondents, and the
impugned G.O`.Ms.No.221, Revenue (Commercial Taxes)

Department, dated 17-05-2023, and G.O.Ms.No.2, Revenue

(commercial Taxes)'Department, dated 03-01-2024, issued by
the Second Respondent, under S. 168-A of the CGST Act,
2017, extending the Period of Limitation prescribed u/S. 73(10)

of the CGST Act, 2017, for the Financial Year 2019-20 are
ultravires Section 168-A of the CGST Act, 2017, manifestly
arbitrary, violative of Article 14 of the Constitution of India,

illegal and consequently quash the same,
Declaring that the impugned Order-in-Original No. 16/2024

(Adj-GST), dated 29-O8-2024, passed by the Third Respondent,
u/S. 73 of the CGST/SGST Acts, 2017, for the Tax Period
2019-20 and 2020-21, as without jurisdiction, 'violative of the

principles of natural justice, contrary to law, barred by liml|tation
in so far as it relates to the F.Y. 2019-20, and even on merits
arbitrary, capricious, unjustified, unsustajnable and illegal and

consequently set aside the same;
IA NO: 1 OF2024:

Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to grant stay of all further proceedings, including
`

recovery of interest and penalties pursuant to the impugned Order-in-Original
No.16/2024 (Adj-GST), dated 29-03-2024, passed by the Third Respondent,
U/s. 73 of the CGST/SGST Acts, 2017, for the Tax Period 2019-20 and 2020-
21, pending disposal of WP No.21353 of 2O24, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 26.09.2024 & 07.ll.2024 `upon hearing the
65

arguments of sri G.Narendra Chetty, Advocate for the Petitioner and Sri
pasala Ponna Rao, Deputy Solicitor General for the Respondent No.1 and GP
for commercial Tax for the Respondent No.2 and Sri Santhi Chandra,
standing counsel for the Respondent Nos.3 to 5;

WP NO: 22694 OF 2024:
Between :
M/s.Bhavani Furnitures, rep. by its Proprietor, Mr. B. Govinda Rao, 31-80,

chitturivari street, penugonda-534 320, West Godavari District, Andhra
Pradesh.
Petitioner
AND

1. Assistant Commissioner, (State Tax), Tanuku Circle, Eluru Division,
West Godavari District,
2. State of Andhra Pradesh, rep. by its Chief Secretary and Special Chief
secretary to GoveJrnment (FAG), State Tax Department, Velagapudi,
Amaravathi, Guntur District.

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

Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-
110001.

4. Central Board of inciirec|l Taxes and Customs, GST Policy VI'ing,
Government of India, Ministry of Finance, New Delhi, rep. by its

Commissioner (GST)
Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be

pleased to issue a writ of Mandamus or any other appropr'Iate Writ Or Order Or
direction

(a) declare Notification No.56/2023-Central Tax dated 28.12.2023 issued
by the 4th Respondent under Section 168-A of the Central Goods and
_ __ _ __ L\r

services Tax Act, 2017 and G.O.Ms.No.2 dated 3.1.2024 issued by the 2nd

Respondent under Section 168-A of the Andhra Pradesh Goods and Services
Tax Act, 2017 extending the limitation for concluding the adjudication of show

cause notice issued under section 73 for the tax period 2019-20 as ultra-'vires
of Section 168-A of the Central Goods and Services Tax Act, 2017 and as
ultra-vires of Section 168-A of the Andhra Pradesh Goods and Services Tax
Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution-

and

(b) set-aside the order dated 30.8.2024 passed by the lSt Respondent for the
tax period 2019-20 as illegal, arbitrary being time barred.

lANO: 1 OF2024

Petition under Section 151 CPC is filed praying that in the

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

High Court may be pleased to grant stay of all further proceedings pursuant to
the impugned order dated 30.8.2024 for the tax period 2019-20 passed by the
lSt Respondent, pending disposal of the Writ Petition No. 22694 of 2024, on
the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 17.10.2024 & 07.ll.2024 upon hearing the

arguments of MS.K.UMA Advocate for the Petitioners and of Sri Pasala Ponna
Rao, Deputy Solicitor General for the Respondent No.3;

WP NO: 22708 OF 2024:
Between :
M/s.A.V.Subba Rao,ll/12/136, Navabpet Colony, Satyanarayanapeta, Eluru
-534 001. West Godavati District, Rep. by its Proprietor Mr.Alapati Venkat

Subba Rao
Petitioner
AND
67

1. The Deputy Assistant Commissione,r (ST), EIuru-I Circle, Eluru, West

Godavari District.

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

3. The State of Andhra Pradesh,I Rep. its Principal Secretary, (Commercial
Taxes Department), A.P. Secretariat, \Jelagapudi, Amaravati, Guntur
District, Andhra Pradesh.

4. The Union of India, Rep. by its`Secre{ary, Ministry of Finance, North

Block, NewDelhi-110001.

5. The Central Board of Indirect Taxes and Customs, Rep. by its
chairman, Ministry of Finance, Department of Revenue, North Block,
cehtral secretariat, New Delhi -100 001.
Respondents
petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be

pleased to issue writ of Mandamus or any other appropriate Writ or Order or
direction declaring

(1) the action of the lSt Respondent in passing the Order, dated 28.08.2024,
the summary of the order in Form GST DRC-O7, dated 28.08.2024 and
summary of the order, dated 28.08.2024 levying tax under Section 73 of the
iGST Act, 2017 and interest for the tax periocj 2019-20, w-iLlrlout authorisa+lion,

without DIN in the Order, the Summary of the Order in Form GST DRC-07 and
the summary of the order without sI'gnature Of the lSt Respondent in the
order, summary of the order in Form GST DRC-07, dated 28.08.2024 and
w'lthout issuing Form provisions of the GST DRC-01A, as arbitrary, contrary to
the lGST/CGST/SGST Act 2017 patently barred by limitation without Section
73(10) of the jurisdicticm lGST/CGST/SGST Act 2017, in as contemplated
under consonance with Notification No.09/2023, dated 31.03.2023 and
Notification No.56/2023-Central Tax datecl 28.12.2023, as illegal, ultra vires to

section 168A of the lGST/CGST/SGST Act 2017, without Jurisdiction, bias,
68

violation of Principles of Natural Justice and frivolous, and in contrary tO Article

14 of the Constitution of India

(2) G.O.Ms.No.221 dated 17.05.2023 issued by the 2nd Respondent in
consonance with the Notification and No.09/2023, dated 31.03.2023 and

Notification No.56/2023-Central Tax, dated 28.12.2023 issued by the CBIC, as

ultra vires to section 168A of lGST/CGST/SGST Act, 2017 and set aside the
order the dated 28.08.2024, the Summary of the Order in Form GST DRC-07,
dated 28.08.2024 and Summary of the Order, dated 28.08.2024 passed by
the lst Respondent, as null and void.

IANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to suspend the operation Of the Order dated
28.08.2024, the Summary of the Order in Form GST DRC-07, dated
28.~O8.2024 and Summary of the Order, dated 28.08.2024 passed by the lSt
Respondent, for the tax period 2019-20, under IGST/CGST/SGST Act, 2017,

pending disposal of the writ petition No. 22708 of 2024, on the file of the High
Court.
The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed in suppoFi thereof 17.10.2024 & 07.ll.2024 uporl hearing +.he

arguments of sri shaik Jeelani Basha, Advocate for the Petitioners and of Sri
pasala Ponna Rao, Deputy Solicitor General for the Respondent No.4;

WP NO: 23282 OF 2O24:
Betwee n :
M/s Sri Pavitra Pack Private Limited, Rep.by its Managing Director Prasad
Reddy Tamma, Rs.No.177/lJ, 177/3C, 177/5 NH 65, Munagacherla(v),
Nandigama(M), Krishna District, Alldhra Pradesh. PIN 521185.
Petitioner
AND
69

1. Assistant Commissioner (State Tax), Nandigama Circle,
yenamalakuduru Road, No-I Division, Vijayawada, A.P.PIN 521185.

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

522 503.
Respondents
petition under Article 226 of the Const-ltution of India is filed praying that

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate writ, order or direction, more in the nature
of writ of Mandamus, setting aside the Section 16(2)(C) of the COST Act,
2017 as unconstitutional and the Notification No -56 of 2023 -Central Tax
dated 28-12-2023 as ultra vires of Section 168A of the CGST Act,2017 and
their corresponding provisions under the APGST Act, 2017 and the claimed
show-cause Notice and its summary in Form GST DRC-01, both dated 31-05-
2024 and the claimed orders and its summary in Form GST DRC-07, both
dated 31-08-2024 issued by the Respondent No 1 under Section 73 of the
GST Acts.
lANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the affic!avit. fi!ec! in support of the writ petition, the

High Court may be pleased to stay the collection Of the disputed tax, interest
and penalty of Rs.369174, Rs.271266 and Rs.36918 respectively (Total
Rs.6,77,358) for the various reasons mentioned in detail in the Part-B of this
affidavit; and to pass such other order or orders in the interest of Justice, lest
the petit'loner will be put to irreparable economic loss. The impugned claimed
order dated 31-08-2024 has no legs to stand. Besides, the balance of
convenience is clearly in favour of the petitioner and against the Respondents,

pending disposal of W.P.No.23282 of 2024, on the file of the High Court_
70

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

affidavit filed in support thereof 17.10.2024 & 07.ll.2024 upon hearing the

arguments of sri.J.N.Venkata Suresh Kumar Advocate for the Petitioner and
of GP for Commercial Tax for the Respondent Nos.1 & 2;
WP NO: 23322 OF 2024:
Between :
sri vijayawada Distributors, Represented by the Managing Partner Sri
Annavarapu Ratna Srinivas Door No.27-ll-17, Devalraju Street, Vijayawada,
Andhra Pradesh, Krishna District PIN 520002
Petitioner
AND

1. Assistant Commissioner (State Tax), O/o Regional GST Audit and
Enforcement, D.No.DJ6H + G65, Prakasam Rd, Governor Peta,
Vijayawada, Andhra Pradesh. PIN 520002.
2. State of Andhra Pradesh, Represented by the Secretary to Government
of A.P. Revenue (CT) Department, GovJernment of A.P. Secretariat
Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN -

522 503.
3. Union of India, Represented by its Secretary Ministry of Finance, 4th
FIoor, A Wing, Shastri Bhavan, New Delhi -PIN -110 001.

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue an appropriate 'writ, order or direction, more in the nature
of writ of Mandamus, quashing (a) the impugned Notification No 56 of 2023 -
central Tax dated 28-12-2023 and the Notification No 09 of 2023 dated 31-03-
2023 as ultra vires of Section 168A of the GST Acts, (b) and the impugned
claimed show-cause Notice dated 10-05-2024 and the common Orders Of the
Assistant Commissioner(ST), O/o the Regional GST Office, Enforcement
office, vijayawada dated o5-07-2024 as void and inoperative, contrary tO the
71

binding circular, without jurisdiction, violative of Article 14 of the Constitution of

India, and also the principles of Natural justice, etc.

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
Hi`gh Court may be pleased to stay the COlleCtiOn Of the disputed tax Of Rs.

1903995, the interest of Rs.1315993 and the penalty of Rs.192874 (Total

Rs.34,12,862) for the various reasons mentioned in detail in this affidavit (Part-

B); and to pass such other order Or the Orders in the interest Of Justice, lest
the petitioner will be put to irreparable economic loss. The levy of tax, penalty
and interest has no legs to stand. The balance of convenience is Clearly in
favour of the petitioner and against the Respondents, pending disposal Of
W.P.No.23322 of 2024, on the file of the H-lgh Court.

The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed in support thereof 17.1o.2024 & 07.ll.2024 upon hearing the

arguments of sri.J.N.Venkata Suresh Kumar Advocate for the Petitioner and
of GP for Commercial Tax for Respondent Nos.1 & 2 and of and of Sri Pasala
ponna Rao, Deputy Solicitor General for the Respondent No.3;
WP NO: 24171 OF 2024--
Between :
M,'s. -W'aitair Ciub, Represented by-`v'obbiiisetty Seetrlaramaiah, Its Secretary,
10-50-27, Waltair Upland, Siripuram, Visakhapatnam 530003. Mobile No.

9848323888 E-Mail [email protected].
...Petitioner
I.-.. AN D

1. The Deputy Commissioner (ST), Special Circle -VSP1, O/o the Joint
commissioner (sT), State Taxes Complex, Opp.Star Pinacle Hospital,
Chinagadhali, Visakhapatnam, -530040.
2. The Deputy Assistant Commissioner of State Tax, Siripuram Circle, D-
no. 8-1-63/10, Plot no.15, Meher plaza, Nauka nagar. Upstairs satyam
super market, Peddawaltair, Visakhapatnam-530017.
72

3. The State of Andhra Pradesh, Represented by its Principal Secretary,
Revenue Department, (Commercial Tax) A.P. Secretariat, Velegapudi.
4. Union of India, Department of Revenue, Represented by its Secretary

(Revenue), North Block, New Delhi.
.,.Respondents
petition under Article 226 of the Constitution of India praying,that in the

circumstances stated in the affidavit filed therewith,

A. the High Court may be pleased to issue a writ of Mandamus or any
other writ, direction or order holding that Notification No. 56/2023 dated

28.12.2023, which was issued for extending the period Of limitation for

conducting the adjudication proceedings for the FY 2019-2O, is issued without
the authority of law and is ultra-vires to Section 168A of the GST Act, 2017.

B. The Honble Court may be pleased to issue a writ of mandamuS Or
any other writ, direction, or order quashing the proceedings of the lst
Respondent in the demand order passed vide Order No. ZD370824027461D
dated 3O.08.2024 (Annexure P-1) after the period of limitation specified under
section 73 of the GST Act, 2017 as being without jur-lsdictiOn, arbitrary,
unconstitutional, unreasonable, and in violat-Ion of the principles of natural

justice.

c. The Honble High Court may be pleased to issue an appropriate Writ,
order or d'lrection, more in the nature of Writ of Mandamus, declaring that
sect'lon 7(1) (aa) of the Central GST Act and Andhra Pradesh GST Act as
ultra-vires of the Article 265, Article 14, Article 19 of Constitution of India.

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

circumstances stated in the affidavit filed in support of the petition, the High
court may be pleased to stay the operation of the proceedings of the lst
73

Respondent in demand order Passed Vide Order No. ZD370824027461D
dated 30.08.2024 (Annexure P-1) in the interest of justice, pending disposal Of

wp No. 24171 of 2024, on the file of the High Court.

The petition coming on for hearing, upon Perusing the Petition and the
affidavit filed -ln support thereof 24.10.2024 & 07.ll.2024 upon hearing the

arguments of sri ANIL KUMAR BEZAWADA, Advocate for the Petitioner, and
of GP FOR COMMERCIAL TAX, for the Respondent Nos.1 to 3, and of SRI
PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA, for the

Respondent No.4;
WP NO: 24694 OF 2024:
Between :
1. M/s Sri Sat Steels, Plot No.~240, Block No.5,1St cross, 6th Road,

Jawahar Autonagar, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor.
2. Bokka Satyanarayana, S/o Lakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007
...Petitioners

AND

1. The State of Andhra Pradesh, Represer-lteci by its Secre+lary, Revenue

(cT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commissioner (ST), Autonagar Circle, No-lI Division,
vijayawada, D.No. 74-2-20, KMR and Sons Pla2a, Ground floor,Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh - 520007
3. The Additional Commissioner (ST) and Appellate Authority (ST),

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

District, Andhra Pradesh
5. Union of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001.
...Respondents

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

in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a writ, order or direction, more particularly one in the
nature of Writ of Mandamus
a. declaring the Notification No.09/2023I-Central Tax dated 31.12.2023

and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under section 168A of the Central Goods and Services Tax Act, 2017,
and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the lSt
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the limitation for concluding the
adjudication of show cause notice issued under Section 73 of the CGST Act,
20J17/AP SGST Act, 2017 for the tax period 2018-19 till 30.04.2024 as ultra-

vires section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and violative Art'lcle 14 of the Constitution

b. declare the show cause notice dated 27.09.2023 and the impugned
order dated 17.ll.2023 and proceedings in Form DRC-07 dated 17.ll.2023
for the tax period 2018-19, passed`lDy the 2nd Responlcierlt as barred b`yJ timle

consequent upon the prayer (a) being accepted
c. alternatively, declare that the action of the 2nd Respondent in issuing
show cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent Order dated 17.ll.2023 for the year
2018-19 towards alleged tax ascertained aS being Payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act, 2017/Central Goods and
services Tax Act, 2017 to be as Rs.26,46,465/-, as illegal, arbitrary and
violative of principles of natural justice and to consequently Set aside the
Same;
75

lANO: 1 OF2024:

petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the Show Cause Notice
dated 27.09.2023-bearing Reference No. ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, including the recovery of
the alleged tax ascertained as being payable under Section 73 of the Andhra
pradesh Goods and Services Tax Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal of WP No.24694 of 2024, on the file of the High

Court.
IANO: 2OF2024
Petition under Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased direct the Respondent to not to take any coercive
steps against the Petitioners herein, pending disposal of WP No.24694 of
2024, on the file of the High Court.
The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 07.11`.2024 upon hearing the arguments of Sri
Lakshminarayana.V, Advocate for the Petitioners and GP for Central Tax
Department for the Respondent Nos.1 to 4 and Sri Pasala Ponna Rao, Deputy
Solicitor Generai T-Or the Respondent No.5;

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

Jawahar Autonagar, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor
2. Bokka Satyanarayana, S/o La_kshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, Vijayawada (RllraI), Kanuru, Krishna, Andhra
Pradesh - 520007
Petitioners
AND
76

1. The State of Andhra Pradesh, Represented by its Secretary, Revenue

(cT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commis;ioner (ST), Autonagar Circle, No-" Division,
vijayawada, D.No. 74-2-20, KMR and Sons Plaza, Ground floor,Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh -520007
3. The Additional Commissioner (ST) & Appellate Authority (ST),

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

District, Andhra Pradesh
5. lJnion of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001
Respondents
pet'ltion under Article 226 of the Const-ltution of India praying that in the

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

pleased to issue a writ, order or direction, more particularly one in the nature
of Writ of Mandamus:
a.declaring the Notification No.09/2023-Central Tax dated 31.12.2023

and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under section 168A oT-the Central Goocis anci Services Tax Act, 2017,
and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the
G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the lst
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the lim'ltatiOn for concluding the
adjudication of show callse notice issued under Section 73 of the CGST Act,
2017/AP SGST Act, 2017 for the tax period 2018-19 till 30.04.2024 as ultra-
vires section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and violative Article 14 of the Constitution;
b.declare the show cause notice dated 27.09.2023 and the impugned
order dated 17.ll.2023 and proceedings in Form DRC-07 dated 17.ll.2023
77

for the tax period 2018-19, passed by the 2nd Respondent as barred by time
consequent upon the prayer (a) being accepted;
a,.alternatively, declare that the action Of the 2nd Respondent in issuing

show cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent order dated 17.ll.2023 for the year
2O19-2O towards alleged tax ascertained aS being Payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act,2017/Central Goods and
services Tax Act, 2017 to be as Rs.27.95,010/-, as illegal, arbitrary and
violative of principles of natural justice and tO COnSequently Set aside the

same; and
lANO: 1 OF2024
petition under section 151| CPC is filed praying that in the

circumstances stated -ln the grol]nds filed in support of the petition, the
High Court may be pleased to stay the operation Of the Show Cause Notice
dated 27.09.2023 bearing Reference No. ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, 'lncluding the recovery Of
the alleged tax ascertained as being payable under Section 73 of the Andhra
pradesh Goods and Services Tax Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal Of WP No. 24697 of 2024, on the file of the High
Court.

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

circumstances stated in the grou`nds filed '[n support of the petition, the
High Court may be pleased tO d'lreCt the Respondent to not tO take any
coercive steps against the petitioners herein, pending disposal of WP No.
24697 of 2024, on the file of the High Court.
The petition coming On for hearing, upon Perusing the Petition and the
affidavit filed in support thereof o7.ll.2024 upon hearing the arguments Of Sri

Lakshminarayana V, Advocate for the Petitioner, learned GP FOR
COMMERCIAL TAX DEPARTMENT for the Respondent Nos.1 to 4, SRI
PASALA PONNARAO, Deputy Solicitor General of lnd'la for Respondent No.5;
78

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

Jawahar Autonagar, Vijayawada, Krishna, Andhra Pradesh - 520007
Represented by its Sole Proprietor
2. Bokka Satyanarayana, S/o Lakshmanaswamy, Aged about 51 years,
R/o Sanath Nagar, VIjayawada (Rural), Kanuru, Krishna, Andhra
Pradesh - 520007
...Petitioners
AND

1. The State of Andhra Pradesh, Represented by its Secretary7 Revenue

(CT), Department, Secretariat, Velagapudi, Guntur District, Andhra
Pradesh - 522503
2. The Assistant Commissioner (ST), Autonagar Circle, No-ll Division,
vijayawada, D.No.74-2-20, KMR and Sons Plaza, Ground floor, Krishna
Nagar, Yanamalakuduru Road, Vijayawada, Krishna District, Andhra
Pradesh - 520OO7
3. The Additional Commissioner (ST) and Appellate Authority (ST),
vijayawada, Krishna District, Andhra Pradesh
4. The Joint Commissioner (ST), No-ll Division, Vijayawada, Krishna

District, Andhra Pradesh
5. Union of India, Represented by its Secretary (Finance), Ministry of
Finance, North Block, New Delhi -110001.

...Respondents
Petition under Article 226 of the Constitution of India is filed praying that
in the circumstances stated in the affidavit filed therewith, the High Court may
be pleased to issue a writ, order or direction, more particularly one jn the
nature of Writ of Mandamus
a. declaring the Notification N6.o9/2023-Central Tax dated 31.03.2023
and Notification No.56/2023 dated 28.12.2023 issued by the 5th Respondent
herein under Section 168A of the Central Goods and Services Tax Act, 2017,
79

and G.O.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and the

G.O.MS.No.02 (Andhra Pradesh) dated 03.01.2024 issued by the
Respondents under Section 168A of the Andhra Pradesh Goods and Services
Tax Act, 2017, and thereby extending the limitation for concluding the

adjudication of show cause notice -Issued under Section 73 of the CGST Act,
2017/AP SGST Act, 2O17 for the tax period 2018-19 till 30.04.2024 as ultra-

vires section 168-A of the Central Goods and Services Tax Act, 2017 and
also manifestly arbitrary and vio!ative Article 14 of the Constitution
b. declare the show cause notice c!ated 27.09.2023 and the impugned
order dated 17.ll.2023 and proceedings in Form DRC-07 dated 17.ll.2023
for the tax period 2O18-Form DRC-07 dated 17.ll,2023 for the tax period
2017-18, passed by the 2nd Respondent as barred by time consequent upon
the prayer (a) being accepted
c. altematively, declare that the action of the 2nd Respondent in issuing
show cause Notice dated 27.09.2023 and all the consequential actions,
including passing of the subsequent Order dated 17.ll.2023 for the year
2017-18 towards alleged tax ascertained as being payable under Section 73
of the Andhra Pradesh Goods and Services Tax Act,2017/Central Goods and
services Tax Act, 2017 to be as Rs.51,63,138/-, as illegal, arbitrary and
violat-lve of principles of natural justice and to consequently set aside the
Same;
[ANO: 1 OF2024:

petition under Section 151 CPC is filed praying that in the

circumstances stated lln the afflidavit filed in support of the writ petition, the
High Court may be pleased to stay the operation of the Show Cause Notice
dated 27.09.2023 bearing Referenc6 No.ZD370923018897R and the all the
subsequent actions initiated by the 2nd Respondent, inclucling. the recovery of
the alleged tax ascertained as being payable under Section 73 of the Andhra
Pradesh Goods and Services Tax Act,2017/Central Goods and Services Tax
Act, 2017, pending disposal of WP No.24729 of 2024, on the file of the High
Court.
80

lANO: 2OF2024
petition ullder Section 151 CPC is filed praying that in the

circumstances stated in the affidavit filed in support of the writ petition, the
High Court may be pleased direct the Respondent to not to take any coercive
steps against the petitioners herein, pending disposal of WP No.24729 of
2024, on the file of the High Court.

The petit-IOn coming On for hearing, upon Perusing the Petition and the

affidavit filed in support thereof o7.ll.2024 upon hearing the arguments of Sri
Lakshminarayana,V, Advocate for the Petitioners and GP for Central Tax
Department for the Respondent Nos.1 to 4 and Sri Pasala Ponna Rao, Deputy
Solicitor General for the Respondent No.5;
WP NO: 25402 OF 2024:
Between:
M/s. Anika Motors Pvt Ltd, Represented by its AGM-Accounts Sri
chinthakuntla Mary Kumar, Survey No 397/1, Atmakur, Mangalagiri Mandal,

Guntur Dist PIN 523292
Petitioner
AND

1. Deputy Commissioner of State Tax, Special Circle, Guntur-I Division at

Guntur.

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

5225O3.
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 appropr'late 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
81

Notifications issued by Government of A.P. and also the Section 16(2)(c) of

the CGST Act, 2017 and the Section 16(2)(c) of the APGST Act, 2017 as ultra
vires of section 168A of the GST Acts and the Article 14 of the Constitution of
India, respectively (b) and to set-aside the claimed show-cause Notice dated
29-05-2024 and the claimed orders dated 27-08-2024 and the summary of the
claimed order in Form GST DRC-07 dated 27-08- 2024 as deemed to have
been not issued by the Respondent No1, not orders, etc., in the eye Of law,
void and inoperative, without jurisdiction, violative of Article 14 of the

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

lANO: 1 OF2024

petition under section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to stay the collection of the disputed State tax of Rs.76,95,022. the
interest of Rs.81,83,160 and penalty of Rs.7,69,502 (Total Rs.166,47,684) for
the various reasons mentioned in detail in this affidavit (part-B); and to pass
such other order or the orders in the interest of Justice, lest the Petitioner will
be put to irreparable economic loss. The levy of tax, penalty, interest, etc., has
no legs to stand. The balance of convenience is clearly in favour of the

petitioner and against the Respondents.7 Pending disposal Of WP No. 25402
of 2024, on the file of the High Court.

The petition coming on for hearing, upon perusing the Petition and the
affidavit filed in support thereof 07.ll.2024 upon hearing the arguments of Sri
J.N VENKATA SURESH KUMAR Advocate for the Petitioner and of GP FOR
COMMERCIAL TAX for the Respondents;
WP NO: 29123 OF 2024:
Betwee n :
M/s.Sagar Cements Limited, (formerly known as M/s. Sagar Cements

(R) Limited) Rep by its Authori`sed Signatory, Sy.No.760-769, Gudipadu
Village, Yadiki Mandal, Anantapur District, Andhra Pradesh -515 408
82

Petitioner
AND

1. Superintendent of Central Tax, Tadipatri GST Range, Anantapur CGST
Division, Tadjpatri -515 411.

2. State of Andhra Pradesh, (Represented by its Secretary, Revenue
Department) Secretariat, Velagapudi, Amaravathi District Andhra
Pradesh- 522238
3. Union of India, (rep. by its Secretary (Revenue)), North Block, New

Delhi

4. Central Board of Indirect Taxes and Customs, (rep. by its Chairman)
GST Policy Wing, Government of India, Ministry of Finance, New Delhi
Respondents
petition under Article 226 of the Constitution of India praying that in the

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

pleased to issue a Writ of Mandamus or any other appropr'late writ or Order Or
direction-

(a) Declare Notification No.56/2O23-Central Tax dated 28.12.2023
issued by the 4th Respondent under Section 168-A of the Central Goods and
services Tax Act, 2017 and G.O.Ms.No.2 Revenue (Commercial Taxes) dated
o3.01.2024 issued by the 2nd Respondent under Section 168-A of the Andhra
Pradesh Goods and Services Tax Act, 2017 extencjing Llhe iimitatiorl for
concluding the adjudication of show cause notice issued under Section 73 for
the tax period April, 2019 to March, 2020 tI-Il 31.08.2024 as ultra-vires Section

168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vires
Section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 also
manifestly arbitrary and violative Article 14 of the Constitution; and

(b) set-aside inlpugned Orde'r 27.08.2024 and proceedings in Form
GST DRC-07 vide Ref No.ZD370824022072N dated 28.08.2024 issued by the
lst Respondent for the tax period April, 2019 to March, 2020 as time barred
and as illegal, arbitrary, beyond time.
83

IANO: 1 OF2024

petition under section 151 CPC is filed praying that in the

circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased tO grant Stay Of all further proceedings PurSuant

to the impugned order 27.08.2024 and proceedings in Form GST DRC-07
vide Ref No.ZD370824022072N dated 28.08.2024 issued by the lst
Respondent for the tax period April, 2019 to March, 2020, Pending disposal of
wp 29123 of 2024, on the file of the High Court.
The petition coming on for hearing, upon Perusing the Petition and the

affidavit filed in support thereof and the order of the High Court order dated
12.12.2024 made herein and upon hearing the arguments Of SRI Y
SREENIVASA REDDY, Advocate for the Petitioner, Mrs. Santhi Chandra,
standing counsel for the Respondent No.1, GP FOR COMMERCIAL TAX for
the Respondent No.2, SRI PASALA PONNARAO, Deputy Solicitor General of
India for Respondent No.3 and Sri R.Nagarjuna, Junior Standing Counsel for

the Respondent No.4;

WP NO: 29139 OF 2024:

Betwee n =
M/S. Polisetty Somasundaram, Poiisetty Somasundaram, Rep b`y' ills
Authorised Signatory, #8-24-31, Ground, Mangalagiri Road, Guntur,
Andhra Pradesh -522 001
Petitioner
-AND

1. Deputy Commissioner, (ST), State Special Circle-1, O/o Chief
commissioner (sT), KunchanapaI!i, Guntur -522 501.
2. State of Andhra Pradesh, (Represented by its Secretary, Revenue
Department) Secretariat, Velagapudi, Amaravathi District Andhra
Pradesh- 522238
84

3. Union of India, (rep. by its Secretary (Revenue)), North BIock, New

Delhi

4. Central Board of Indirect Taxes and Customs, (rep. by its Chairman)

GST Policy Wing, Government of India, Ministry of Finance, New Delhi

Respondents

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

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

pleased to issue a Writ of Mandamus or any other appropriate Writ Or Order Or
direction-

(a) Declare Notification No.56/2023-Central Tax dated 28.12.2023 issued by
the 4th Respondent under Section 168-A of the Central Goods and lServices
Tax Act, 2017 and G.O.Ms.No.2 Revenue (Commercial Taxes) dated
o3.01.2024 issued by the 2nd Respondent under Section 168-A of the Andhra
pradesh Goods and Services Tax Act, 2017 extending the limitation for
concluding the adjudication of show cause notice issued under Section 73 for
the tax period April, 2019 to March, 2020 till 31.08.2024 as ultra-vires Section

168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vireS
section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 also
manifestly al-bitrary and v-lolative Article 14 of the Constitution; and

(b) set-aside -Impugned order 30.O8.2024and proceedings in Form GST DRC-
o7 vide Ref No. ZD370824026974X dated 30.08.2024 issued by the lst
Respondent for the tax period April, 2019 to March, 2020 as time barred and
as illegal, arbitrary, beyond time.

lANO: 1 OF2024

petition under section 151 CPC is filed praying that in the Circumstances
stated in the affidavit filed in support of the petition, the High Court may be

pleased to grant stay of all further,Proceedings PurSuant tO the impugned
85

Order 30.O8.2024 and proceedings in Form GST DRC-07 vide Ref No.
zD370824026974X dated 30.08.2024 issued by the lst Respondent for the tax

period April, 2019 to March, 2020.

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

affidavit filed in support thereof and' the order of the High Court order dated
12.12.2024 made herein and upon hearing the arguments of Sri Y
SREENIVASA REDDY Advocate for the Petitioner, GP FOR COMMERCIAL
TAXES for the Respondent Nos.1 & 2; Sri Pasala Ponna Rao Deputy Solicitor
General of India for the Respondent No.3; Sri Shanthi Chandra Standing
Counsel for the Respondent No.4 and the Court made the following;

ORDER:

I{Due to paucity of time, the matters are adjourned.

List on 09.01.2025.

Interim orders granted earlier shall continue to operate till the next
date of hearing.”

Sd/-K.Srinivasa Raju
ASSISTANT REGISTRAR
/ITRUE COPY//
SECTION OFFICER
To,

1. One CC to Sri. Karthik Ramana Puttamreddy, Advocate [OPUC]

2. Two CCs to GP for Commercial Tax, High Court ofAndhra Pradesh.

[OUT]

3. One CC to SRl. Y SREENIVASA REDDY Advocate [OPUC]

4. One CC to Sri.G.Narendra Chetty, Advocate [OPUC]

5. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]

6. One CC to Sri.Singam Srinivasa Rao, Advocate (OPUC)

7. One CC to M/s.G.Santhi Chandra, Standing Counsel [OPUC]

8. One CC to Sri. D.S.Sivadarshan, Advocate [OPUC]
86

9. One CC toSri.Bachina Hanumantha Rao (CENTRAL GO\IT
COUNSEL) [OPUC]

10. One CC to Sri. Srinivasa Rao Kudupudi, Advocate [OPUC]

ll. One CC toSri Pasala Ponna Rao, Deputy Solicitor General of
India, [OPUC]

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

[OPUC]

13. One CC to Sri. Sathakarnl-.K, Advocate [OPUC]

14. OneCC to Sri.Dantu Srinivas, Advocate [OPUC]

15. OneCC to Sri.ShaikJeelani Basha, Advocate [OPUC]

16. One CC to M/s.K.Uma, Advocate [OPUC]

17. Two CCstoGPfor industries &Commerce, High CourtofAndhra
Pradesh. [OUT]

18. One CC to Sri. Lakshminarayana.V, Advocate [OPUC]

19. One CC to Sri.J.N.Venkata Suresh Kumar, Advocate [OPUC]

20. OneCC to Sri Venna Hemanth Kumar, Standing Counsel [OPUC]

21. One CC to Sri R.Nagarjuna, Standing Counsel [OPUC]

22. One CC to Sri P.S.P.Suresh Kumar, Standing Counsel [OPUC]

23. OneCC to Sri O.Uday Kumar, Standing Counsel [OPUC]

24. TwoSparecopies
87

HIGH COURT

DATED: 02/01/2025

LIST ON 09.01.2025

ORDER

WRIT PETITION NO: 12580 OF 2024 along with WP.Mos.4716, 6084, 6104,
8363, 12591, 12593, 12835, 13524, 13824, 13887, 14028, 14860,15780,
16371,16537,16753,16831,16871,16935,16995,16996,17154,18241,

18309118387,18690] 18880,18882119177] 20645, 21353, 22694, 22708,

23282, 23322, 24171, 24694, 24697, 24729, 25402, 29123 anci 29139 of
2024

€isG \i\\ L

I(=
EXTENDED INTERIM ORDER qu

-I <.

2 8 .jAii 2!251

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