Ravi Modani vs. The Union Of INDIA - Andhra Pradesh High Court, 02 July 2024

Cause title — parties, addresses and appearances

THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) > WEDNESDAY, THE THIRD DAY OF JULY £ TWO THOUSAND AND TWENTY FOUR K PRESENT ^ THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 12927 OF 2024 Between: Ravi Modani, Director, M/s Shri Shamlaji sales Pvt Ltd, Ground floor, 2-4-428, M.G. road, Ramgopalpet, Hyderabad. Telangana- 500003. ...PETITIONER AND 1. The Union of India, Rep by its Secretary, Union of India, Ministry of Finance Central Secretariat New Delhi. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue GST Department, Secretariat Building Velagapudi, Arnaravathi, Guntur District, Andhra Pradesh. 3. The Senior Intelligence officer. Directorate General of Goods and Service Tax, Intelligence, Visakhapatnam Zone Unit, D.No. 28-14-17, Suryabagh, Besides melody theatre, Visakhapatnam-530020. 4. The Assistant Commissioner of State Tax, Ramgopalpet- Ranigunj-2 Circle, floor, Pavani Prestige Complex, above R.S. Brothers, Ameerpet, Hyderabad -500016. ...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 pass an order or direction, especially one in the nature of WRIT OF MANDAMUS holding that the order passed by 3"'^ Respondent

order u/s. 70 of the Central Goods and Service Tax Act 2017 on 07.02.2024 with (GST 36AAXC0965J17L) and summons under Section 70 of the Central GST Act 2017 Notice No 1 CBIC- DIN-

' 202310DSS6000000F8EE dated 27-10-2023 and Notice No 2 CBIC- DIN- 202401 DSS6000000FA6F dated 30-01-2024 and Notice No 3 CBIC-DIN- 202402DSS600000027196 dated 07-02-2024 for the assessment year 2022-2023 to 2023-2024 till date, as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind, 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 SUSPEND impunged order rejection the endorsement dated 27-02-2024 order passed by 3^'^ Respondent to the 4*'^ respondent with reference No. RR02/FAKE TP/DGGI-VZQ/2024 utilized wrongful ITC to the tune of Rs. 1,84,48,043/- (CGST+SGST) on input invoices of two non existing suppliers without receipt of any goods or services therein and the GST was not actually aid by the said suppliers to the Government. Later, the 3'”'^ Respondent to protect the revenue of the Government, prima-facie, the credit of Rs. 1,84,48,043/- (CGST+SGST) of M/s Shri Shamaiji Sales Pvt Ltd (GST: 36AAXC0965J17L) has been blocked as being illegal, arbitrary and passed in gross violation of principles of natural justice without application of mind and consequently set aside the same. Counsel for the Petitioner: SRI G GANGA VENU GOPALA KRISHNA Counsel for the Respondents No.2 : GP FOR COMMERCIAL TAX Counsel for the Respondents No.3 : SMT. SANTHI CHANDRA, Standing Counsel for CBEC. The Court made the following: ORDER

APHC010257982024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE THIRD DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 12927/2024 Between: ...PETITIONER Ravi Modani AND ...RESPONDENT(S) The Union Of India and Others Counsel for the Petitioner: 1.G GANGA VENU GOPALA KRISHNA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX

The Court made the following Order:(perHon’ble Sri Justice R Raghunandan Rao) Heard Sri G. Ganga Venu Gopala Krishna, learned counsel for the petitioner and Ms. Santhi Chandra, learned Standing appearing for the 3'^^ respondent. Counsel for CBIC Learned counsel for the petitioner seeks leave of this Court to withdraw this Writ Petition so that the affected party namely M/s. Shri Shamlaji Sales Pvt. Limited can file a properly constituted Writ Petition. 2. withdrawn with liberty the Writ Petition is dismissed as Accordingly There shall be no order as to costs 3. shall stand closed. SHAIK MOHD RAFl assistant registrar miscellaneous petitions, if any As a sequel, pending //// SECTlOtrOPFlCER GOPALA KRISHNA Advocate To, G GANGA VENU CC to SRI

One [OPUCl

Two CCS to GP Pradesh. [OUT]

One CC toSMT. [OPUC]

Three CD Copies for commercial tax, High court of Andhra Counsel for CBEC SANTHl CHANDRA, Standing PRK }

HIGH COURT DATED: 03/07/2024 ORDER WP.No.12927 of 2024 DISMISSING THE WP AS WITHDRAWN WITHOUT COSTS.