Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH
:: AMARAVATI
(Special Original Jurisdiction)
TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 4663 OF 2025
Between:
M/s. SABIR SEW & PRASAD JOINT VENTURE, Works at Veligonda Project,
Kothur (V), Pedda Dornala (M). Prakasam
District, A.P. Reg Off: C/o SEW
CONSTRUCTIONS
LIMITED
6-3-871,
“Snehalatha”,
Greenlands
Road,
Begumpet, Hyderabad-500016.
...PETITIONER
AND
1. The Additional Commissioner of Central Tax, O/o The Commissioner of
Central Tax, GST Bhavan- C R Buildings, Kannavari Thotha- Guntur-
522 004.
2. The Assistant Commissioner of Central Tax, Nellore CGST Division-
Nellore, PlotNo.121, GST Bhavan, 12^'^ Road, Magunta Layout, Nellore,
SPSR Nellore District-AP-524003.
3. The Assistant Commissioner of Central Tax, Central GST Audit Circle-
Nellore, 2'^'^ Floor, Aditi Crystal, Near Madras Bus stand, Nellore, SPSR
Nellore District-AP-524003.
4. The Additional Commissioner of CGST, O/o The Commissioner of
Central Tax Guntur CGST Audit Commissionerate, GST Bhavan, Port
Area, Vishakapatnam-530 035
5. Union of India, Rep. by its Principal Secretary, Ministry of Finance 3rd
Floor, Jeevan Deep Building, Sansad Marg- New Delhi-110001.
6. Goods and Service Tax Council,
Floor, Tower-ll, Jeevan Bharathi
Building, Janpath Road, Connaught Place Mew Delhi-110001.
7. The Superintending Engineer, Veligonda Project Circle Ongole,
Prakasam District
8. The State of Andhra Pradesh, Rep by Its Secretary, Water Resources,
(Projects-ll) DepartmentVelagapudi, Amaravati Guntur district. -A.P.
9. Naresh Jujjavarapu, Charted Accountants D.No.A-61, Madhura Nagar.
Hyderabad-500038
...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 any order or direction more particularly one in the nature
of WRIT OF MANDAMUS or any other appropriate writ or order or direction
declaring the Proceedings of the
1
respondent, for the tax period of July
2017 to March 2018 passed under Rule 142(5) R/w Sec 74
(9) of the
Central Goods and Service Tax Act 2017 in form GST DRC -07 dated
08.11.2024 (CIO NO. GUN-GST-OOO-ADC-32/2024-25 dated 04.11.2024)
served on 29.11.2024 (Annexure P-1) after issue of the show notice No
08/2024-25(ADC) DT. 04.08.2024 by the 4
respondent (Annexure P-2)
relying
upon
the
reconciliation
statement
in FORM GSTR-9C
dated
17.02.2020 certified by the 9‘^ respondent under rule 80(3) R/w Sec
the COST Act 2017 (Annexure P-3) as arbitrary, violation of principles of
natural justice and barred by limitation of time referring to rule 142(5)
Sec 73 (10) of the Central Goods and Service Tax Act
44 of
R/w
2017 (herein after
referred to as the Act. Hence
(i)
To declare the Impugned Proceedings of the respondent
i:
barred by limitation of time and without jurisdiction.
To declare the show cause notice dated 04.08.2024 issued
by the 4‘^ respondent is barred by limitation of time and
without jurisdiction.
IS
(ii)
Alternatively direct the 8^^ respondent to re reimburse the
interest and penalty to the petitioner if any payable or liablel
or any other appropriate writ or order or direction
as
this
Honorable court feels deemed fit.
(iii)
(iv)
lA NO: 1 OF 2025
Petition under Section
151 GPC
praying that
in the circumstances
stated in the affidavit filed in support of the petition, the High Court may be
pleased to grant stay of
all further Court may be proceedings
of the
1
respondent the tax period of July 2017 to March 2018 passed under Rule
142(5) R/w Sec 73 (9) of the Andhra Pradesh Goods and Service Tax Act
2017 in form GST DRC -07 dated 08.11.2024 (010 No.GUN-GST-OOO-ADC-
32/2024-25 dated:04.11.2024) the (Annexure P-1), pending disposal of the
above writ petition, as otherwise, the petitioner would be put to severe loss
and hardship.
Counsel for the Petitioner:
SRI K.A.S.V.PRASAD
Counsel for the Respondent Nos.1 to 4, 6:
M/s. SANTHI CHANDRA, SC
FOR CBTC
Counsel for the Respondent No.5; SRI PASALA PONNA RAO, DEPUTY
SOLICITOR GENERAL OF INDIA
Counsel for the Respondent Nos.7 & 8: GP FOR IRRIGATION &
COMMAND AREA DEVELOPMENT
St
Counsel for the Respondent No.9:—
■
The Court made the following: ORDER
APHC010082242025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] 01i?:.L^i TUE AY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4663/2025 Between: ...PETITIONER Sabir Sew And Prasad Joint Venture AND The Additional Commissioner Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner:
1.K ADI SIVA VARA PRASAD Counsel for the Respondent{S):
1.The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The learned counsel for the petitioner seeks to withdraw the present Writ Petition with liberty to file an appeal against the impugned order. Accordingly, the Writ Petition is dismissed as withdrawn with liberty to avail of appropriate remedy under law. There shall be no order as to 2. costs.
2 As a sequel, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT REGISTRAR //// SECTION OFFICER To,
1.One CC to Sri K.A.S.V.Prasad, Advocate [OPUO
2.One CC to M/s. Santhi Chandra, SC For CBTC.[OPUC]
3.One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC] Two CCs to GP for Irrigation & Command Area Development, High Court of Andhra Pradesh. [OUT]
5.Three CD Copies. 4. gi ^ ■V c'.
HIGH COURT DATED;25/02/2025 ORDER WP.No.4663 of 2025 O^AND#^ \ 15 MAY-2()25 | ^ . Current Section * ^ DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS
