Turbo Automotives Private Limited vs. The Union Of INDIA
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APHC010514312025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26530/2025 Between:
TURBO AUTOMOTIVES PRIVATE LIMITED, (GSTIN 37AAFCT1819E1ZG), 192/4, 192/5, NH-5, 0PP. PANCHAYAT OFFICE, ENIKEPADU, KRISHNA DISTRICT, ANDHRA PRADESH- 521108, REP. BY ITS MANAGING DIRECTOR SUNKAVALLI SREE SATYA HARSHA.
...PETITIONER AND 1. THE UNION OF INDIA, REP. BY SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW BELHI-110001. 2. 2. THE SUPERINTENDENT OF CENTRAL TAX, VIJAYAWADA CGST DIVISION, VIJAYAWADA. 3. 3. THE ASSISTANT COMMISSIONER CT, VIJAYAWADA CGST DIVISION, VIJAYAWADA. 4. 4. THE ASSISTANT COMMISSIONER CT OF AUDIT, GUNTUR AUDIT CIRCLE, 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 toPleased to issue a writ, order or direction, more particularly one in the nature of Writ of Mandamus declaring the action of the 4TH respondent
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in issuing the show cause notice dated Show Cause Notice No.64/2024- 25(AC) dated 20250355YM000077957A (impugned show cause notice) andXall the consequential actions of the 3rd respondent, including passing of the Order in Original No. 17/2025-26-GST dated 24.03.2025 vide DIN 20.08.2025 20250855YKO00000AA8D (impugned order) under Section videi DlN 74 of the COST Act, 2017 as illegal, arbitrary, unconstitutional and without juri iction 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 Counsel for the Petitioner:
BOPPUDI ALEKHYA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3
The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner approached this Court by way of the present Writ Petition challenging the show-cause notice, dated 24.03.2025 and the order- in-original, dated 20.08.2025, passed under Section-74 of the Goods & Services Tax Act, 2017[for short “the GST Act”].
Learned counsel for the petitioner would submit that a Writ Petition is maintainable inasmuch as the petitioner does not have an alternative remedy of appeal under the provisions of the APGST Act. Apart from this, he would also contend that the proper officer, could not have initiated under Section-74 of the GST Act, inasmuch as only under Section 73 of the GST Act, would have been applicable.
We are of the opinion that these are issues which can be dealt with the appellate authority.
Accordingly, this Writ Petition is disposed of leaving it open to the petitioner to avail of his remedy of appeal under Section 107 of the GST Act. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J Date: 24.09.2025 BSM
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HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No.26530 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao)
24-09-2025
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.