M/S Sri Panduranga Enterprises And Caterings vs. Deputy Assistant Commissioner (St) -Iii

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) x-; •N - ■>V, " THURSDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE Or I 3 \ om Vaa I W • 1 r /& PRESENT -Jc HON’BLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 16753 OF 2024 Between: M/s. Sri Panduranga Enterprises and Caterings, rep. by its Proprietor Mr.N.Panduranga Rao, #16-3-1/A, K.Subba Rao Street, Poornananda Pet, Vijayawada - 520 011. ...PETITIONER AND 1. Deputy Assistant Commissioner (ST) -III, Ramavarappadu Circle, Vijayawada. 2. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 3. Union of India, rep. by its Secretary, Ministry of Finance, Government of India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction- (a) declare Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4‘^ Respondent under Section 168-A of the Central Goods and Services ax Act, 2017 and G.O.Ms.No.221 (Andhra Pradesh) dated 17.05.2023 and G.O.Ms.No.2 (Andhra Pradesh) 03.01.2024 issued by the 2"'^ Respondent under Section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2018-19 till 30.04.2024 as ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vires Section 168-A of the Telangana Goods and Services Tax Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution and (b) impugned Order 24.04.2024 and proceedings in Form GST DRC-07 vide dated set-aside Ref No. ZD3701240186800 dated 24.04.2024 issued by the 1st Respondent for the tax period 2018-19 and as illegal, arbitrary, beyond time, in violation of principles of natural justice for not providing an opportunity for personal hearing and (c) consequently, declare that the Petitioner is entitled to claim input tax credit in a sum of Rs.21,07,548/- claimed in Form GSTR-3B filed for the months of December, 2018 and January, 2019 on 26.11.2019 and for the months of February and March, 2019, filed on 27.11.2019. 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' to the Court may be pleased to grant stay of all further proceedings pursuant proceedings in Form GST DRC-07 vide Ref No. ZD3701240186800 dated 24.04.2024 issued by the 1st Respondent for the tax period 2018-19 as otherwise the Petitioner will be put pending disposal of the Writ Petition to severe loss and hardship. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: MS. SANTHI CHANDRA (JR. SC FOR CBIC) Counsel for the Respondent No.3: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA)