M/S Ushodaya Lorry Transport vs. Union Of INDIA
Held
The High Court recorded the submission made by the petitioner's counsel. Concluding that the matter had become infructuous, the Court dismissed the writ petition.
Facts
A writ petition was filed by M/S USHODAYA LORRY TRANSPORT against various GST authorities. During the proceedings, the counsel for the petitioner informed the High Court that the cause of action in the writ petition no longer survived.
Key Issues
The primary issue before the Court was whether the cause of action for the writ petition remained alive, which the petitioner's counsel confirmed did not.
AI-generated summary — verify with the full judgment below
APHC010397672025
IN THE H ( WEDNESDAY, THE HON’BLE THE HON’B WRIT Between:
M/S USHODAYA LO OFFICE AT D.No. 54 VIJAYAWADA, KRISH REPRESENTED BY VENKATA RAMA RAJ
UNION OF INDIA, FINANCE, DEPARTM SANSAD MARG, NEW
DIRECTORATE GE THROUGH DIRECTO NUMBER 06, WEST 110066 PRDG.DGGIH
DIRECTORATE G VISHAKAPATNAM ZO DIRECTOR, D.NO THEATRE, VISHAKA
THE ADDITIONAL GENERAL OF GST ZONAL UNIT, DO MELODY THEATRE,
THE DEPUTY / ASS DIVISION, D.NO. 55 CGO COMPLEX, RO VIJAYAWADA - 52000
1 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THE 16th DAY OF SEPTEMBER 2026
PRESENT E SRI JUSTICE NINALA JAYASURYA
BLE SRI JUSTICE T.C.D.SEKHAR
PETITION No: 20268 of 2025 ORRY TRANSPORT, HAVING ITS RE 4-2-4B, 4TH CROSS, 3RD ROAD, AU HNA DISTRICT, ANDHRA PRADESH Y ITS MANAGING PARTNER,
JU. ...P AND THROUGH SECRETARY, MINIS MENT OF REVENUE JEEVAN DEEP B W DELHI-110001. ENERAL OF GST INTELLIGENCE OR GENERAL 1ST AND 2ND FLOO T BLOCK, 08 RK PURAM, NEW DEL HQRS@GOV.IN. GENERAL OF GST INTEL ONAL UNIT REPRESENTED BY ITS O.28-14-17, SURYABAGH, BESIDE APATNAM - 530020 DGGI-VRU@GOV.I ASSISTANT DIRECTOR, DIREC INTELLIGE
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.