M/S. Eswar Print N Pack Private Limited vs. The Union Of INDIA
Held
The Court granted the petitioner's request to withdraw the writ petition. The petition was dismissed as withdrawn with liberty to file afresh.
Facts
The petitioner's application under Section 128A of the CGST Act, 2017, for waiver of penalty was rejected by the authorities. The petitioner sought to declare this rejection illegal and sought consequential directions for deemed approval or reconsideration.
Key Issues
Whether the rejection of the petitioner's application for waiver of penalty under Section 128A was illegal and arbitrary. Whether the petitioner was entitled to deemed approval of their application.
Sections Cited
Section 128A, Section 122, Section 73, Section 75(12), Rule 164
AI-generated summary — verify with the full judgment below
APHC010434272026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 24th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24071 OF 2026 Between:
M/s. Eswar Print N Pack Private Limited,, RS No. 515/1, near Electrical Substation, Nachugunta, West Godavari District, Andhra Pradesh -534411, Represented by its Managing Director, Sri Lakshmi Narayana Kalidindi. ...Petitioner AND 1. The Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi -110001. 2. The Principal Chief Commissioner of Central Tax and Customs, Visakhapatnam Zone, Andhra Pradesh.
The Assistant Commissioner of Central Tax, Eluru CGST Division, Eluru, Andhra Pradesh ...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 toissue an appropriate Writ, Order or Direction, more particularly one in the nature of a Writ of Mandamus, declaring FORM GST SPL-07 bearing Reference No. ZD3
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