Cmr Infra Private Limited vs. The Union Of INDIA
Held
The petitioner, through their counsel, stated that they were not pressing the writ petition at this stage. The Court granted liberty to the petitioner to pursue other available legal remedies.
Facts
The petitioner sought to quash proceedings initiated under Section 74(9) read with Rule 142(1A) of the GST Act, alleging violations of statutory provisions and principles of natural justice. The petitioner also sought a stay on the demand notice.
Key Issues
Whether the GST proceedings were initiated in violation of statutory provisions and principles of natural justice. The petitioner's decision not to press the petition resolved this issue for the current proceeding.
Sections Cited
Section 74, Rule 142
AI-generated summary — verify with the full judgment below
APHC010405502026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE 7th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21752 OF 2026 Between:
CMR Infra Private Limited, GSTIN 3 7AAICC7277J 1 Z3 Represented its Managing Director, Shri Harshit Reddy, 1-4, Tummalagunta Rural, Tirupathi Rural, Chittoor, Andhra Pradesh, 517502 ...Petitioner AND 1. THE UNION OF INDIA, Represented by the Secretary Ministry of Finance Department of Revenue, Government of India North Block New Delhi110001
The Joint Commissioner CT, Central Goods and Service Tax CGST Division, Tirupathi, Andhra Pradesh - 517501
The Directorate General of GST Intelligence, Visakhapatnam, Zonal Unit, D. No 24-14-17, Suryabagh, Beside Melody Theatre, Visakhapatnam - 530020. 4. The Superintendent of Central Tax, Tirupathi -3 Range D. No 16-30/4, Ground Floor, Central GST Office, Padmavathi Nagar, Near Mahila University, Tirupathi, Andhra Pradesh - 517502 ...Respondents
2
Petition under Article 226 of the Constitution of India praying that in
The judgment continues below.
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