Sreenivasa Granites vs. The State Of Ap
Held
The Court noted that the learned counsel for the petitioner submitted that the relief sought in the present Writ Petition had become infructuous and therefore sought to withdraw the Writ Petition. Consequently, the Court dismissed the Writ Petition as withdrawn. No order as to costs was made. Pending miscellaneous applications, if any, were also closed. The Court did not delve into the merits of the petitioner's challenge to the GST proceedings or the recovery notice, as the petition was withdrawn.
Facts
M/s. Sreenivasa Granites, represented by its partner, filed a Writ Petition before the Andhra Pradesh High Court challenging proceedings issued by the Superintendent of Central Tax (Respondent No. 3) on September 8, 2023, and a consequent recovery notice issued by the Superintendent of Central Tax (Respondent No. 4) on September 17, 2024. The petitioner contended that these actions were illegal, arbitrary, and violative of Articles 14, 19, and 289 of the Constitution of India, read with the Finance Act, 1994. The petitioner also sought a stay on further proceedings pursuant to the recovery notice. The State of Andhra Pradesh (Commercial Taxes Department and Department of Mines and Geology) were also impleaded as respondents. The petitioner later sought to withdraw the Writ Petition.
Key Issues
1. Whether the impugned proceedings issued by Respondent No. 3 and the consequent recovery notice issued by Respondent No. 4 are illegal, arbitrary, and violative of Articles 14, 19, and 289 of the Constitution of India read with the Finance Act, 1994? Petitioner's Contention: The petitioner argued that the impugned proceedings and the subsequent recovery notice were violative of constitutional provisions and the Finance Act, 1994, rendering them illegal and arbitrary. The petitioner sought a declaration to this effect and consequential setting aside of the said actions. Revenue's Contention: The judgment does not record any specific contentions made by the revenue or state respondents regarding the merits of the case. The primary action by the revenue was the issuance of the impugned proceedings and the recovery notice, which were being challenged by the petitioner.
Sections Cited
Finance Act, 1994
AI-generated summary — verify with the full judgment below
i APHC010541282024 IN THE HIGH COURT OF ANDHRA PRADES AT AMARAVATI (Special Original Jurisdiction) WEDNESDAYJHE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 28395 OF 2024 Between: M/s. Sreenivasa Granites, D.No. 42-365-14/A, Ground Floor, Raju Complex, Ongole, Andhra Pradesh-523001 Rep.by its Partner. M.V.V. Nagi Reddy ...Petitioner AND 1. The State of Andhra Pradesh, Commercial taxes Department, Secretariat, Velagapudi, Guntur District rep. by its secretary.
The State of Andhra Pradesh, Department of Mines and Geology, Secretariat, Velagapudi, Guntur District rep. by its secretary.
Superintendent of Central Tax, O/o. Assistant Commissioner of Central Tax, D.No.24-7-202/2, Nellore CSGT Division Magunta Layout, Neltore-524003. 4. Superintendent of Central Tax, D.No.37-1-413, Ongole CSGT Range Roshan Plaza, 8tn lane. Ram Nagar, Ongole-523001. GST Bhavan, 12th Road ...Respondents 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 Writ of
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