Sai Divya Apparels And Fashions Private Limited vs. The Joint Commissioner(Appeals)
Held
The Court dismissed the writ petition as the petitioner's counsel sought to file a fresh writ petition with correct official respondents. This was granted with a liberty to do so upon payment of costs.
Facts
The petitioner sought to challenge composite orders passed by the appellate and adjudicating authorities under GST law. The petitioner argued these orders were illegal, arbitrary, barred by limitation, and violated principles of natural justice.
Key Issues
The primary issue was the legality and validity of the impugned GST orders. However, the case was decided on a procedural ground regarding the filing of a fresh petition.
Sections Cited
None explicitly discussed in the provided text, only general reference to GST Law 2017 and constitutional articles.
AI-generated summary — verify with the full judgment below
APHC010273962026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 13th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22951 OF 2026 Between:
SAI DIVYA APPARELS AND FASHIONS PRIVATE LIMITED, SY. No. 122/1, Palasamudram Cross Road, P Palasamudram -515231 Rep by its Proprietor Sri. K.N. RAJAREDDY, S/Ok. narasimhareddy, Aged about 60Years. ...Petitioner AND 1. THE JOINT COMMISSIONERAPPEALS, Office of the Commissioner of Central Tax AND Customs (Appeals), D.No. 3-30-15, Ring Road, Guntur - 522 006 Andhra Pradesh.
The Assistant Commissioner of State Tax, Puttaparthi Circle, Anantapur District-515134, Andhra Pradesh.
The Assistant Commissioner of State Tax, Dharmavaram Circle, Anantapur District -515671, Andhra Pradesh.
State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh- 522239. 2
Union of India, Rep. By its Secretary Ministry of Finance, 4TH Floor, A- Wing, Shastri Bhawan, New Delhi -110001 ...Respo
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