Carbon Resources Private Limited vs. The Deputy Commissioner

APHC010435742023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE EIGHTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22512/2023 Between: 1. CARBON RESOURCES PRIVATE LIMITED, PLOT NO.- 1A, 1B, GROWTH CENTER, BOBBILI, VIZIANAGARAM, ANDHRA PRADESH- 535558 ...PETITIONER AND 1. THE DEPUTY COMMISSIONER, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, FIRST FLOOR, VMRDA, BLOCK B, VISAKHAPATNAM 2. THE ADDITIONAL COMMISSIONER ST, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, FIRST FLOOR, VMRDA, BLOCK B, VISAKHAPATNAM 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, A.P. SECRETARIAT, (CT ) VELEGAPUDI ...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 an appropriate writ, writ more particularly in the form of Writ of Mandamus prohibiting the Respondent No.1 herein to continue with the adjudication of four number of Show cause notices vide Ref No. ZD370723010006U, ZD370723009997U, ZD370723009989R and ZD370723009977W all dated 13.07.2023 (Annexure P-1), as the same is in 2 violation of principles of natural justice and against the legal maxim Nemo judex in causa sua i.e. No-one should be a judge in his own case as the Respondent No.1 being the same officer which had conducted the GST audit of your Petitioner u/s 65 of the APGST/CGST Act, 2017 and after submission of replies, the captioned Show cause notices were issued by the Respondent No.1 and thus again adjudication of the said shown cause notice by the Respondent No.1 would lead to bias as the Respondent No.1 would be judging its own case, if allowed to do so and thus the said adjudication proceedings is arbitrary, without jurisdiction, unconstitutional, against to the principles of natural justice and contrary to various precedents laid down in the subject matter and violative of Article 14, 300A and Article 19(1)(g) of the Constitution of India. Hence, the adjudication proceedings of the 1st Respondent are liable to be set aside 86 prayed for appointment of another adjudicating authority other than the office of the Respondent No. 1. The Petitioners further prays to declare that the Respondent No.1 doesn't have any jurisdiction over your Petitioners as the Respondent No.1 is not the proper officer under section 5 of the APGST Act, 2017 for the purposes of adjudication of demand notice to your Petitioners. 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 stay the adjudication of the Show cause notices vide Ref No. ZD370723010006U, ZD370723009997U, ZD370723009989R and ZD370723009977W all dated 13.07.2023 by the 1st Respondent on grounds of violation of principles of natural justice as the Respondent No.1 being the same officer which had conducted the GST audit of your Petitioner and after submission of replies, the captioned Show cause 13 notices were issued and thus again adjudication of the same by the Respondent No.1 would lead to biases and also on account of the Respondent No.1 not having been appointed the proper officer for the purposes of adjudication under section 5 of the APGST Act, 2017 and subject to the disposal of WRIT Petition to allocate the adjudication of the matter to any other proper officer having jurisdiction over your Petitioner, in the interest of justice and pass Counsel for the Petitioner: 1. VARUN BYREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3