Balaji Readymix Concrete vs. The Assistant Commissioner (St)

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF MARCH TWO THOUSANDAND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 16907 OF 2024 Between: M/s. Balaji Readymix Concrete, R.S. No.60/3d, Trilochanapuram, Mulapadu village, Ibrahimpatnam Mandal, Krishna District, Andhra Pradesh-521456. Rep. by its Managing Partner Mr. Nimmagadda Ramesh S/o Hanumantha Rao, aged about 53 years ...PETITIONER AND 1. The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada-I Division, Krishna District. 2. The Joint Commissioner ST, Vijayawada Division, A.P. 3. The State of Andhra Pradesh, rep by its Secretary, Finance, Velagapudi, Amaravathi, Guntur District. 4. The State of Andhra Pradesh, rep by its Principal Secretary to Government, Revenue CTII Department, Secretary Finance Velagapudi, Amaravathi Guntur District. 5. The Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001. 6. The Central Board of Indirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-100001. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying 'tHki'in the circumstances stated in the affidavit filed therewith, the High Cdurt may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring 1) the action of the 1®* Respondent passing the Order, dated 28.04.2024 and Summary of the Order in Form GST DRC-07, dated 28.04.2024 for the tax period 2018-19, levying IGST of Rs.27,43,815/-, CGST of Rs.24,54,498/- and SGST of Rs. in 24,54,498 /- totaling to Rs.78,52,810/-, as arbitrary, contrary to the provisions of the IGST / CGST / SGST Act, 2017, patently barred by limitation, not even issued Form GST DRC-01A, without jurisdiction as contemplated under Section 73(10) of the COST / SGST / IGST Act, 2017 G.O.Ms.No.221, dated 17.05.2023 issued by the 3rd Respondent extending the limitation period to make the assessment more particulars as illegal, ultra vires to Section 168A of the CGST / SGST / IGST Act, 2017, and in violation of Principles of Natural Justice and Rule of Law and contrary to Article 14, '•9('l){g) and 265 of the Constitution of India (2) declare G.O.Ms.No.221, dated 17.05.2023 issued by the Government of Andhra Pradesh vires to Section 168A of the CGST / SGST / IGST Acts consequently set aside the Order, dated 28.04.2024 and Summary of the Order in Form GST DRC-07, dated 28.04.2024 of the Respondent, as null and void. as ultra 2017 and lA NO: 1 OF 2024 Petition under Section 151 CPC is filed 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 28.04.2024 and Summary of the Order in Form GST DRC-07, dated 28.04.2024 of the C Respondent, for the tax period 2018-19, the COST / SGST / IGST Act, 2017, directing the Petitioner amount, pending disposal of the above Writ Petition Petitioner will be put to severe loss and hardship. of the Order, dated passed under to pay the as otherwise, the # • Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondent Nos.1,2 & 4: GP FOR COMMERCIAL TAXES Counsel for the Respondent No.3: GP FOR FINANCE & PLANNING Counsel for the Respondent No.5: SRI VENKATA NAGA RAJU, CENTRAL GOVT. COUNSEL Counsel for the Respondent No.6: M/s. SANTHI CHANDRA, SC FOR CBIC