BharatTaxGST

Ch Anand Kumar vs. The State Of Andhra Pradesh

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WP/9541/2023HC Andhra PradeshGSTCNR APHC01018619202322 July 2026Bench: BALAJI MEDAMALLI4 pages
For Petitioner: M R TAGOREFor Respondent: GP FOR SERVICES I
AI SummaryDismissed

Facts

The petitioner, a Goods and Service Tax Officer, challenged a charge memo issued against him. During the pendency of the writ petition, the departmental enquiry was completed and a minor penalty was imposed.

Held

The Court noted that the departmental enquiry was completed and a penalty was issued. Therefore, the original writ petition challenging the charge memo became infructuous.

Key Issues

Whether the writ petition challenging a charge memo is maintainable after the departmental enquiry has concluded and a penalty has been imposed.

Sections Cited

Article 19

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010186192023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3573] THURSDAY, THE 23rd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI WRIT PETITION NO: 9541/2023 Between: 1. CH ANAND KUMAR, S/O PRAKASH RAO, AGED 55 YEARS, OCC. GOODS SERVICE TAX OFFICER (GSTO), 0/O ASST. COMMISSIONER (STATE TAX), SATTENAPALLI CIRCLE, GUNTUR- II DIVISION. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE ( CT-III) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT. 2. THE CHIEF COMMISSIONER, STATE TAX(ST) DEPARTMENT, STATE OF ANDHRA PRADESH, KUNCHANAPALLI, GUNTUR DISTRICT. 3. THE ADDL COMMISSIONER, STATE TAX (ST), REGIONAL GST AUDIT AND ENFORCEMENT, VIJAYAWADA. 4. THE JOINT COMMISSIONER STATE TAX, GUNTUR-I (NODAL) DIVISION, GUNTUR. ...RESPONDENT(S): 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, order or direction more particularly one in the nature of Writ of Mandamus by declaring the action of the respondents herein in issued the impugned Charge Memo vide Rc.No.21/2023/A2-(32), dated 06-3- 2023, as highly illegal, arbitrary and voilative of Article 19 of Constitution of India and consequentially, the Hon'ble Court may be pleased to set aside or quash the impugned Charge Memo dated 06-3-2023 and all consequential proceedings and may pass IA NO: 1 OF 2023 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 impugned Charge Memo issued vide Rc.No.21/2023/A2-(32), dated 06-3-2023, pending disposal of the writ petition and pass Counsel for the Petitioner: 1. M R TAGORE Counsel for the Respondent(S): 1. GP FOR SERVICES I The Court made the following: THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI

ORDER:

The Writ Petition is filed for the following relief:

“…to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus by declaring the action of the respondents herein in issued the impugned Charge Memo vide Rc.No.21/2023/A2-(32), dated 06-3-2023, as highly illegal, arbitrary and violative of Article 19 of Constitution of India and consequentially, the Hon'ble Court may be pleased to set aside or quash the impugned Charge Memo dated 06-3-2023 and all consequential proceedings and may pass…”

2.

Today, when the matter is taken up for hearing, learned counsel for the petitioner submits that during the pendency of this Writ Petition, enquiry was completed and minor penalty was issued against the petitioner and seeks liberty to agitate the same by filing a new petition.

3.

In view of the above, this Writ Petition is dismissed as infructuous. However, the petitioner is at liberty to agitate his rights against the orders of imposing penalty, before the appropriate form. No costs.

Consequently, miscellaneous petitions if any, shall stand closed.

Interim orders granted earlier if any, also shall stand closed.

________________________________ JUSTICE BALAJI MEDAMALLI Dated: 23.07.2026

M K K

177 THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI

Writ Petition No. 9541 of 2023 Date: 23.07.2026

M K K

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.