M/S. Sri Konda Gangammathalli Mines And Minerals vs. The Union Of INDIA - Andhra Pradesh High Court, 13 November 2024

Cause title — parties, addresses and appearances

THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) IN THURSDAY, THE FOURTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT honourable the chief justice DHIRAJ SINGH THAKUR AND HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 9406 OF 2024 Between: Konda Gangammathalli Mines and Minerals, 4/17-1 M/s. Sri Chenchaiahgaripalli, Mamuillapalli, B. Mattam, YSR District, Andhra Pradesh, Rep. by its Managing Partner, C. Nageswara Reddy. ...Petitioner AND 1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 2. The State of Andhra Pradesh, Rep. by the Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. 3. The Assistant Commissioner (ST), Kadapa-ll Circle, Door No. 1/499, 2nd Floor, Opp YSR Guest House, Smith Road. Near Zilla Parishad, Kadapa - 616001, YSR District, Andhra Pradesh. 4. The Goods and Service Tax Council, Rep. by its Secretary, GST Council, Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110001. X 5. The Central Board of Indirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block ^ Central Secretariat, New Delhi-110 001. ...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 an appropriate Writ,

Order or Direction, more particularly in the nature of Mandamus Declaring that the impugned Notification No. 9/2023, Central Tax, dated 31-03-2023, and Notification No. 56/2023-Central Tax, dated 28-12-2023 issued by the Fifth/First Respondents and G.O. Ms. no. 221 Revenue (Commercial Taxes) Department, dated 17-05-2023 issued by the Second Respondent under S. 168-A of the CGST/SGST Acts, 2017, extending the Period of Limitation prescribed u/S. 73(10) of the CGST Act, 2017, for the Financial Year 2017- 18, till 31-12-2023 and for the Financial Year 2018-19 till 31-03-2024, are ultravires Section 168-A of the CGST Act, 2017, manifestly arbitrary, violative of Article 14 of the Constitution of India, illegal and consequently quash the same, ii. Declaring that the impugned Assessment plus Interest plus Penalty Order vide Order No. ZD3 71223021518L/2019-20 DIN3729122344957, dated 29-12-2023, passed by the Third Respondent herein under Section 73 of the CGST and SGST Acts, 2017, and IGST Act, 2017, for the Tax Periods 2017-18 to 2020-21, as barred by limitation in so far as it relates to the Tax Periods 2017-18 and 2018-19, and contrary to law and even otherwise not sustainable as as it was uploaded without any signature/digital signature of the Third Respondent and is therefore non-est, invalid and not an order in the eye of law, unjustified, unsustainable and illegal and consequently set aside the same.

lA NO: 1 OF 2024 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 grant stay of all further proceedings, including collection of the tax, interest and penalty pursuant to the impugned Assessment + Interest Penalty Order vide Order No. ZD3712230215181/2019- 20 DIN3729122344957, dated 29-12-2023, passed by the Third Respondent herein under Section 73 of the COST, SGST and IGST Acts, 2017, for the Tax Periods 2017-18 to 2020-21. Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondent No.1: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos. 2&3: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 4 & 5: JOSYULA BHASKARA RAO (SC FOR CBIC) The Court made the following order:

APHC010170682024 Bench Sr.No:-1 [3446] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 9406 of 2024 M/s. Sri Konda Gangammathalli Mines and Minerals ...Petitioner Vs. ...Respondents The Union of India and others ********** Mr J N V Suresh Kumar representing Mr. G Narendra Chetty Advocate for Petitioner: GP for Commercial Tax - R2 & R3 Advocate(s) for Respondent(s): CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 14*^ November, 2024 PC : Learned counsel for the petitioner seeks to withdraw the writ petition. The Writ Petition is, accordingly, dismissed as withdrawn. No order as to costs. Miscellaneous applications pending, if any, shall stand closed. //// SECTION OFFICER To,

One CC to Sri. G Narendra Chetty Advocate [OPUC]

One CC to Deputy Solicitor General of lndia[OPUC]

One CC to SRI. Josyula Bhaskara Rao (SR. SC FOR CBIC) [OPUC]

Two CCs to GP For Commercial Tax,High Court Of Andhra Pradesh. [OUT]

Three CD Copies

HIGH COURT DATED:14/11/2024 ORDER WP.No.9406 of 2024 P" 03 MAY 2025 Currwii Mcuon . ^^£spatch^-5^ DISMISSING OF THE WP AS WITHDRAWN WITHOUT COSTS