Sree Rama Profiles vs. The Deputy Commissioner (St) (Fac)

APHC010712762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36636/2025 Between: 1. SREE RAMA PROFILES, PLOT NO. 118, NGO COLONY, MYDUKUR ROAD, PRODDATUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516360, REP. BY ITS PARTNER D. SREENIVASA ACHARI. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER ST FAC, (ST) (FAC), SPECIAL CIRCLE, KADAPA DIVISION, D. NO 1/499, 1ST FLOOR, 0PP. YSR GUEST HOUSE, SMITH ROAD, NEAR ZILLA PARISHAD, KADAPA, ANDHRA PRADESH- 516001. 2. THE DEPUTY ASSISTANT COMMISSIONER STI, PRODDATUR-LL CIRCLE, D.NO 24/586, RAMESWARAM ROAD, VASANTHAPETA, PRODDUTUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516164. 3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 4. THE UNION OF INDIA, , REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 topleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Tax, Interest and Penalty Order in Form GST DRC-07, vide DIN3721112537937 dated 21-11-2025, passed by the First Respondent, for the F.Y. 2020-21 under the IGST, CGST and SGST Acts, 2017, which was passed pursuant to a single authorization for conducting audit without any post audit authorization for making Assessment, which was passed by invoking S. 74 when the ingredients for invoking the same are not present in this case, when the Show Cause Notice was issued by the Second Respondent while the impugned order was passed by the First Respondent, which impugned order has resulted in double taxation and even on merits not sustainable, as contrary to law, arbitrary, capricious, without authority, without jurisdiction, unjust and illegal and consequently set aside the same and pass IA NO: 1 OF 2025 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 pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Tax, Interest and Penalty Order in Form GST DRC-07, vide DIN3721112537937 dated 21-11-2025, passed by the First Respondent, for the F.Y. 2020- 21 under the IGST, CGST and SGST Acts, 2017, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2.