Shri. Palacherla Rambabu vs. The Additional Commissioner (St) (Appeals)

IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT » THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO p AND W THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 32977 OF 2023 f * ^<-- Between: Shri. Palacherla Rambabu Srirangasamrajyam Visakhapatnam, Andhra Pradesh, 5S0OI6 Civil Contractor, Apertment^, ■ NGGOs D.No. 3, 49-36-15/2/7 colony Akkayapalem, ...PETITIONER AND 1. The Additional Commissioner1(ST) (Appeals), D.No. 40-5-19/9b, Back Of NVKR Towers, Mogalraj apuram, Vijayawada - 520010. 2. The Assistant Commissioner (S'T), Dabagardens Circle, Visakhapatnam division, 1st Floor, Plot Np.:,15, Mehar Plaza, Waltair Main Rd, AU North Campus, Pedda Waltair, Visakhapatnam, 530 017 3. The Deputy Assistant Commissioner (ST)-I, Dabagardens Circle Visakhapatnam-I Division, 1st Floor, Plot No. 15 Mehar Plaza, Waltair Main Rd, AU North Campus, Pedda Waltair, Visakhapatnam, 530 017 4. The Assistant Commissioner of Central Tax, Visakhapatnam Division, Akkayyapalem Range, D.No. 10-50-22, Siripuram, Besides Hotel Vivana, Visakhapatnam 530 003 North ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that m the circumstances stated imthd affidavit filed therewith, the High Court may be pleased to issue a writ more particularly in the form of Writ of certiorari or any other writ, direction or order quashing the Proceedings of the 1"* Respondent, vide 3 number Order in Appeal vide Ref No. ZD370123001661Z (COST), ZD370123001669J (IGST), ZD370123001666P (COST) dated 04.01.2023 (Annexure P-1), to the extent of partly dismissing the first Appeal and upholding the Penalty levied under Section Section.73(9) of the GST Act, 2017 in the 3 number "^Qrder in Original vide Ref No. ZH371120OD74294 (COST), |H371120OD55351 (SGST), :vZH371120OD24687 (IGST) dated '6. -C'' ’ ‘^O.01:2021 (Annexure P-3) by tbe 2"^ Respondent is arbitrary, without jurisdiction, unconstitutional, unreasonable 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(l)(g) of the Constitution of India. Hence, the proceedings of the 1st Respondent are liable to be set aside and prayed for waiver of the Penalties in present facts and circumstances of the case IA1OF2025 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 permit the Petitionerto withdrawthe W.P. No. 32977 OF 2023. lA NO: 2 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 to direct the 3rd respondent to lift the attachment of the petitioner’s bank account in the Union Bank of India, Akkayyapalem branch and drop the recovery proceedings initiated lA 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 operation of the 3 number Order in Appeal vide Ref. No. ZD370123001661Z (CGST), ZD370123001669J (IGST), ZD370123001666P (CGST) dated 04.01.2023 (Annexure P-1) & set aside consequent recovery notice issued vide DIN3706102384471 dated 06.10.2023 by the 3^*^ respondent requesting to pay the demand of Penalty of Rs.6,57,358/- in the interest of justice J Counsel for the Petitioner: SR! ANIL KUMAR BEZAWADA Counsel for the Respondents: GP FOR COMMERCIAL TAX THE COURT MADE THE FOLLOWING ORDER: / /'X / APHC010639232023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) m [3535] 0 WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B V L N CHAKRAVARTHI WRIT PETITION NO: 32977/2023 \ Between: Shri. Palacherla Rambabu, ...PETITIONER AND The Additional Commissioner St Appeals and Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) ...RESPONDENT(S) I.A.No.1 of 2025 IN/AND W.P.No.32977 of 2023 The petitioner seeks leave of this Court to withdraw the present Writ Petition to enable him to avail of benefits under the AMNESTY Scheme Action 128-A of the GST Act. under f > Accordingly, the present interlocutory Application and the Writ Petition are dismissed as withdrawn with leave. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. SdA KJ.RAJA BABU ASSISTANT REGISTRAR Ti //TRUE COPY// SECTION OFFICER To, 1. One CC to SRI. ANIL KUMAR BEZAWADA Advocate [OPUC] "7 2. TwoCCsto GP FOR COMMERCIAL TAX .High Court Of Andhra / Pradesh. [OUT] 3. Three CD Copies psk HIGH COURT 1 DATED:23/04/2025