Hb Jewellers vs. Union Of INDIA - Andhra Pradesh High Court, 06 May 2025

Cause title — parties, addresses and appearances

— 5 A IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11975 OF 2025 Between: M/s. HB Jewellers, Having Shop at No.12/239-B1, Kamisetty Vari Street, Tadipatri, Anantapur, Ananthapuramu District, Andhra Pradesh Represented by its Proprietor Duvvur Rahim Khan -515411 ...PETITIONER AND 1. Union of India, Rep. by its Secretary, Ministry of Finance Secretariat, New Delhi. 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District Andhra Pradesh 3. The Superintendent of Central Tax, Tadipatri COST Range, Anantapur COST Division Tadipatri, Anantapur District, Andhra Pradesh 4. The Assistant Commissioner of Central Tax, Anantapur COST Division Anantapur, Anantapur District, Andhra Pradesh Central ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court

be pleased to pass an order may one in No. 3 in dated to pay an or orders or direction more particularly the nature of Writ of Mandamus declaring the action of Respondent passing the Order-in-Original No.43/2024-25 (GST) (Supdt) 18.02.2025 for the F.Y.2020-21 and demanding the petitioner

* amount of Rs.11,23,268/ -for alleged excess availment of Input Tax Credit (ITC) for Financial Year 2020-21 along with interest and penalty without ;qonsidering the explanation of the petitioner and without affording reasoning as arbitrary, contrary to the provisions of the Act and in violation of Principles of Natural Justice and consequently set-aside/quas h the Order in Original No.43/2024-25(GST) (Supdt) dated 18.02.2025 passed by the 3rd Respondent. ■i- - any lA 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 to suspend the operation of the order of Respondent No.3 dated 18.02.2025 in Order-in-Original No.43/2024-25 (GST) (Supdt). Counsel for the Petitioner: M/S. CKR ASSOCIATES Counsel for the Respondent Nos. 2 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.1: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) The Court made the following: ORDER

APHC010223552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) 050 [3525] WEDNE AY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11975/2025 Between: Hb Jewellers ...PETITIONER AND Union Of India and Others Counsel for the Petitioner: 1.CKR ASSOCIATES Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX ...RESPONDENT{S)

The Court made the following Order: (per Hon’ble Sri justice R. Raghunandan Rao) Learned counsel for the petitioner seeks to withdraw this Writ Petition with a liberty to approach the appellate authority. 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. A. VIJAYA BABU ASSISTANT REGISTRAR //// SECTION OFFICER Y To,

One CC to M/s. CKR Associates, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of High Court of Andhra Pradesh. [OPUO Three CD Copies

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HIGH COURT DATED:07/05/2025 ORDER WP.No.11975 of 2025 DISMISSING THE W.P. AS WITHDRAWN, WITHOUT COSTS