Triveni Glass LTD vs. Union Of INDIA

IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 35902 OF 2022 Between: Triveni Glass Ltd, R- Kondagudem, Gowripatnam, Devarapali Mandal, West Godavari, Andhra Pradesh- 534313 ...Petitioner AND Union of India, Through The Secretary, Department of Revenue Ministry of Finance North Block, New Delhi. State of Andhra Pradesh, Through Chief Commissioner of State Tax Commercial Taxes Department, Andhra Pradesh R.K. Spring Valley Apartments, Bandar Road Eedupugallu, Vijayawada, Krishna District. The Principal Commissioner of Central Tax, Guntur CGST Commissionerate Andhra Pradesh, Guntur. Joint Commissioner, Office of Commissioner of Central Tax, Guntur. Commissioner of Central Tax and Customs, (Appeals) Guntur, Guntur. ...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 1. 2. 3. 4. 5. a. To Declare that the provisions of Section 122(2)(b) of the GST Act read with Section 74(1) of the GST Act are unconstitutional in terms of Article 14 of the Constitution of India as being arbitrary to the extent these provisions do not distinguish imposition of penalty in respect of discharge of GST Liability through ITC from imposition of penalty in respect of discharge of GST Liability through cash in the same manner as proviso to Section 50(1) of the GST Act |ro declare that Section 73(1) is also unconstitutional in terms of Article 14 of the Constitution of India as being arbitrary to the extent these provisions do not distinguish imposition of penalty in respect of discharge of GST Liability through ITC from imposition of penalty in respect of discharge of GST Liability through cash in the same manner as proviso to Section 50(1) of the GST Act c. To issue a Writ, Order or Direction particularly one in the nature of 'WRIT OF MANDAMUS' setting aside the Impugned Order-in-Appeal NO.GUN-GST-000-APP037-22-23 dated 20..07.2022 for the period of August, 2017 to March, 2018, passed by Respondent No.5 to the extent prejudicial to the interest of the Petitioner. Counsel for the Petitioner: SRI LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI B V S CHALAPATHI The Court made the following order: ; . fi APHC010588442022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE / / PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO the honourable SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 35902/2022 Between: Xriveni Glass Ltd ...PETITIONER AND Union Of India and Others Counsel for the Petitioner: 1.LAKSHMI KUMARAN SRIDHARAN ...RESPONDENT{S) Counsel for the Respondent(S): 1.B VS CHALAPATI RAO 2.GP FOR COMMERCIAL TAX 3. The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) In view of the letter, dated 24.01.2025, addressed by the learned counsel for the petitioner to the Registrar (Judicial) of this Court, seeking to withdraw this Writ Petition, the present Writ Petition is dismissed as withdrawn. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- M SRINIVAS ASSISTANT REGISTRAR \ //TRUE COPY// SECTIONTOFFICER \ \ To, 1. One CC to Sri Lakshmi Kumaran Sridharan, Advocate [OPUC] One CC to Sri B.V.S. Chalapathi, Advocate [OPUC] ^o^CCs to GP for Commercial Tax, High Court of Andhra Pradesh. Two CD Copies 2. 3. 4. RAM \ HIGH COURT DATED:29/01/2025