M/S. Cjn Hitech Motors Private Limited vs. Assistant Commissioner (State Tax)
Held
The High Court disposed of the writ petitions, directing the petitioners to approach the Tribunal by way of second appeal under Section 112 of the GST Act, 2017 within eight weeks. Any interim directions granted were continued for a period of twelve weeks.
Facts
M/s. CJN Hitech Motors Private Limited filed writ petitions challenging appellate orders for the tax periods 2018-19 and 2019-20 under the Central Goods and Services Tax Act, 2017 and Andhra Pradesh State Goods and Services Tax Act, 2017, seeking to quash them.
Key Issues
The key legal issue was whether the High Court should entertain writ petitions challenging GST appellate orders when an alternative remedy of a second appeal to the Tribunal under Section 112 of the GST Act, 2017 is available.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
Date of reserved for orders : nil Date of pronouncement : 15.07.2026 Date of uploading : 18.07.2026 APHC010366782022
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 15th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22166/2022 Between:
M/S. CJN HITECH MOTORS PRIVATE LIMITED, REP. BY ITS ACCOUNTS MANAGER, MR. S. MUNI SANKAR, S.NO.714/2, TUKIVAKAM VILLAGE, CHENNAI-BANGALORE HIGHWAY, TIRUPATI RURAL, TIRUPATHI-517 520, CHITTOOR DISTRICT, ANDHRA PRADESH.
...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, TIRUPATHI-II CIRCLE, TIRUPATHI.
JOINT COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATHI.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR EISTRICT.
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the circumst
The judgment continues below.
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