The Superintendent Of Post Offices vs. Union Of INDIA
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Cause title — parties, addresses and appearances
Order vide Reference No. CGST/APGST/IGST/06 dated 09.11.2022 is illegal, without juri iction, arbitrary, violative of principles of natural justice.
% without authority of law, and violative of Article 14 and Article 19(1)(g), Article 265 of the Constitution of India. 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 suspend the operation of the F^espondent No.1 vide letter order 09.11.2022 and consequent recovery, wherein a tax of Rs 67,45,902/- was imposed under Section 73 of COST and GST Act, 2017 along with the interest under Section 50 and Penalty under Section 73 of the GST Act, 2017 to be paid immediately by the petitioner may be ordered to be suspended in view of the notice DRC-13 dated 14.09.2023 issued by the Government of AP, State tax Department with a direction to hold/freeze all the accounts of the tax payer and subsequent notice dated 29.09.2023 in the public interest and in the interest of justice. Counsel for the Petitioner: SRI G SAI NAIRAYANA RAO (SC FOR CENTRAL GOVT.) Counsel for the Respondent No.1: —- Counsel for the Respondent No.2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: GP FOR REVENUE The Court made the following: ORDER
1 I? HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.7215 of 2024 ORDER:- (per Hon’ble Sri Justice G.Narendar) Heard Mr.G.Sai Narayana Rao, the learned counsel appearing for the Superintendents of Post Offices in the State- and the learned Assistant Government Pleader appearing for the Commercial Tax-Respondents. We have just now disposed of a batch of Writ Petitions in W.P.No.4844 of 2024, wherein the assessment was by the Central Authorities. In the instant case, the only distinction being that it is the State Tax Authorities.
Petitioners
In view of the orders passed in the batch of Writ Petitions in W.P.No.4844 of 2024, we deem it appropriate and proper to pass 3. a similar order in the instant Writ Petition also. The operative portion of the Writ Petition No.4844 of 2024 and batch, reads as follows: 4. “In that view of the matter, the affidavit is taken on record. The consent by the learned counsel for the petitioners is placed on record and the Writ Petition is disposed of by setting aside the order and remands back the same to the adjudicating authority for consideration and disposal, in accordance with law.”
Though, the same is resisted to by the learned Assistant Government Pleader for Commercial Tax, we do not wish to discriminate between the petitioners, who have suffered at the hands of the Central Tax Authorities and the State Authorities.
Tax We see no impediment to adopt the same view as the complaint is one of non-compliance with the provisions of the principles of natural justice.
In that view of the matter, we see no impediment to follow the orders passed in W.P.No.4844 of 2024 and batch, in the instant Writ Petition also.
Accordingly, the Writ Petition is disposed of. There shall be no order as to costs. As a sequel thereto, the miscellaneous petitions, if pending in this Writ Petition shall stand closed. any. P.U.V.BHASKAR RAO assistant registrar ICER //true coi^y// SECT10;>i"^^ To, Union of India, Ministry of Finance, North Block New Delhi-110001
The Assistant Commissioner (State Tax), Kurnool -II Circle, First Floor OPP-Indus School, NIH-7, Gooty Road, Kurnool District- o1 8 002. 3. The Principal Secretary (Revenue) (CT) Department Secretariat Guntur District. ^ [cTpucf ^ Narayana Rao (SC for Central Govt.) Advocate ^ [OUT? Commercial Tax, High Court of Andhra Pradesh.
Two CCs to GP for Revenue, High Court of Andhra Pradesh. [OUT]
Three CD Copies TF
HIGH COURT DATED: 14/11/2024 ORDER WP.No.7215 of 2024 / DISPOSING OF THE W.P. WITHOUT COSTS
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.