Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE ELEVENTH DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
'
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 1348 OF 2024
Between:
Shaik Althaf, S/o.Sri Shaik Khader Basha, R/o. 193/194, Jakir Hussian Nagar,
Old Guntur, Guntur, Guntur District, State of Andhra Pradesh.
...PETITIONER
AND
1. The Assistant Commissioner of Central Tax, Central GST Division,
D.No.3-1-197/5, Opp lOCL Petrol Bunk, Pattabhipuram Main Road
Guntur - 522 006.
2. The Union of India, Rep. by its Secretary, Ministry of Finance,
Government of India, North Block, 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 Wirt of Mandamus or any other appropriate writ or order
or direction declaring the action of the 1®‘ Respondent in passing the Order-in-
Original No.14/2023-24-GST, dated 30.08.2023 served on
the
Petitioner on
14.09.2023, levying CGST, ‘SGST,
Penalty and Interest for the tax period
25.01.2018 to 31.12.2020 under the GST Act 2017, without issuing any Show
Cause
Notice, and
Personal
Hearing
Notice as arbitrary,
contrary
to
the
provisions of the COST
/ SGST Act, 2017 and
in violation of Principles of
Natural Justice and Rule of Law and consequently set aside
/ quash
the
Order-in-Original No.14/2023-24-GST, dated 30.08.2023, as null and void
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 Order-in- Original
No. 14/2023-24-
GST, dated 30.08.2023 passed for the tax period 25.01.2018 to 31.12.2020
under the Goods and Service Tax Act 2017,
Counsel for the Petitioner(s):SRI. SHAIK JEELANI BASHA
Counsel for the Respondent No.1: Y N VIVEKANANDA
Counsel for the Respondent No.2
: Y V ANIL KUMAR (CENTRAL
GOVERNMENT COUNSEL)
The Court made the following: ORDER
APHC010627412023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] ( WEDNE AY, THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 1348/2024 Between: ...PETITIONER Shaik Althaf AND The Assistant Commissioner Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S):
1.Y V ANIL KUMAR (Central Government Counsel) 2.Y N VIVEKANANDA The Court made the following Order: (per Hon'ble Sri Justice R Raghunandan Rao) Sri Shaik Jeelani Basha, the learned counsel appearing for the petitioner seeks to withdraw this Writ Petition, on the ground that, an alternative remedy has been availed. Accordingly, this Writ Petition is dismissed as withdrawn with 2. liberty to pursue alternative remedy .There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand* closed. U. SRIDEVI ASSISTANT REGISTRAR //// SECTION OFFICER To, 1, One CC to SRI. SHAIK JEELANI BASHA Advocate [OPUC] One CC to SRI. Y N VIVEKANANDA Advocate [OPUC] One CC to SRI Y V ANIL KUMAR (CENTRAL GOVERNMENT COUNSEL) Advocate [OPUC] Three CD Copies 2. 3. 4. BHB
' V- HIGH COURT DATED:11/09/2024 ORDER WP.No.1348 of 2024 dismissing the wp as withdrawn WITHOUT COSTS
