Shabnam Steels vs. The Superintendent Of Central Tax
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APHC010431242025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22786/2025 Between:
SHABNAM STEELS, D.NO.12-13-4,ABDUL KHADAR STREET, ISLAMPET, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH- 520001. REPRESENTED BY ITS PROPRIETOR, SRI.SAMIULLAH KHAN, S/O.PHATAN SUBHAN KHAN
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, SAMARANGAM CHOWK CGST RANGE STALIN CORPORATE, INDUSTRIAL ESTATE, AUTO NAGAR, VIJAYAWADA.
THE CBIC CENTRAL BOAR OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 4TH FLOOR, RAJENDRA BHAWAN, 210 DEEN DAYAL UPADHYAY MARG, NEW DELHI-110002. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI.
...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, direction or order more particularly in the nature of a Writ of Mandamus setting aside the impugned assessment order passed by the 1st respondent in original No. 15/2024-25-
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GST-SUPDT-SRC, Dt. 16-01-2025, for the tax period Jul 2017 to Mar 2018 disallowing IGST ITC of Rs.2,21,292 /- on the allegation of fraudulent ITC, levying penalty under section 74(1) read with section 122(2)(b) and section 20 of IGST Act, 2017, levying penal interest invoking the provisions of section 50(3) of the GST Act, 2017 as illegal, arbitrary, without authority of law and without juri iction, void ab initio, 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 arising in pursuance of the Impugned appeal order passed by the 1st respondent in original No. 15/2024- 25-GST-SUPDT-SRC, Dt. 16-01-2025, for the tax period Jul’ 2017 to Mar’ 2018 for the collection of disputed tax of Rs.2,21,292 /- and penalty of Rs.2,21,292 /- and penal interest [not quantified] pending disposal of the Writ petition as otherwise the petitioner will to put to irreperable loss and severe hardship. Counsel for the Petitioner:
M RAVINDRA Counsel for the Respondent(S):
D NAGARAJA KUMARI
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Sri T.V. Suman, learned counsel appearing on behalf of Sri M. Ravindra, learned counsel for the petitioner seeks to withdraw the present Writ Petition with a liberty to file a comprehensive Writ Petition.
Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J.
_________________ T.C.D. SEKHAR, J. Date: 19.11.2025 BSM
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HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.22786 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
Date: 19.11.2025
BSM
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.