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M/S Sree Kalyana Rama Company vs. The State Of Andhra Pradesh

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WP/12215/2024HC Andhra PradeshGSTCNR APHC01024547202405 June 2024Bench: SUMATHI JAGADAM7 pages
For Petitioner: SRI. K.S. NaveenFor Respondent: GP FOR MINES AND, GEOLOGY

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE SIXTH DAY OF JUNE TWO THOUSAND AND TWENTY FOUR PRESENT Ti “Er V THE HON’BLE SMT JUSTICE SUMATHI JAGADAM -w WRIT PETITION NO: 12215 OF 2024 Between: M/s Sree Kalyana Rama Company, 19-176, Rajahs Palace, Raja Street, Venkatagiri Town, Tirupati District Andhra Pradesh - 524 132 Rep by its Managing Partner Mr.V.V.S.S.K.K. Yachendra ...PETITIONER AND 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Dept, of Mines and Geology, Secretariat Velagapudi, Amaravathi Guntur District. 2. The Director of Mines and Geology, Sri Anjaneya Towers, D. No. 7-104, B-Block, 5th and 6th Floors, Ibrahimpatnam,Vijayawada, AP. 3. The District Mines and Geology Officer (DM0), Door No. 26-4-11, 0pp.Lie Scanning Center, 2nd Street, Vikram Nagar, SPSR Nellore-524004. ...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 a writ of mandamus declaring that Demand notice No. 647/Q/2024-15 Dt 22.05.2024 issued by the 3rd Respondent as illegal arbitrary and without jurisdiction and violative of principles of natural justice and in violation of Article 14, 19 and 300A of the Constitution of India and consequently set-aside the same. 0 lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to restrain the Respondent no.3 from proceeding against the petitioner with reference to the Demand notice No. 647/0/2024-15 Dt; 22.05.2024 pending disposal of the W.P. Counsel for the Petitioner:SRI. K.S. Naveen Counsel for the Respondents No.1 to 3: GP FOR MINES AND GEOLOGY The Court made the following:

ORDER

■ HONOURABLE SMT. JUSTICE SUMATHI JAGADAM THE Writ Petition No.12215 of 2024 ORDER: This writ petition is filed under Article 226 of the Constitution of the action of respondent No.3 in issuing demand India questioning notioe NO.647/Q/2024-15, dated 22,05,2024, directing the petitioner Rs.1,32,12,000/-, levied under Rules 26(3)(ii) to pay an amount of and 34(1) of Andhra Pradesh Minor Mineral Concession Rules 1966. The factual matrix of the case is thus; The petitioner is a registered partnership firm. The petitioner leases by the Department of Government of Andhra Pradesh, under the 2. granted with three (03) quarry was Mines and Geology relevant provisions of the Andhra Pradesh Minor Mineral Concession Rules, 1966, out of which two (02) are in operation and one (01) is from the department. The firm is involved in the Quartz & Feldsapr. The firm was granted Mineral the AP Mineral Dealers’ Rules, 2017 for waiting for approval business of Mica Dealer License as per

2 Separation, Storing and Selling. The petitioner’s firm was granted Mineral Dealer License (‘MDL' for short) with Registration N0.MDLOI07006678. The petitioner was regularly maintaining records and submitting them to the concerned authority. The District Mines and Geology Officer, taking into account of the well- maintained records of the petitioner, renewed the MDL for third time for 20 years on 15.12.2018 up to 14.12.2038. The petitioner also granted with GST registration with GSTIN-37AAXFS3983M1ZZ to carry out business transactions in the State of A.P. and in India. While so, the 3'^^ respondent-District Mines and Geology Officer, without issuing show cause notice to the petitioner, has straightaway issued the impugned demand notice. Questioning the same, the present Writ Petition is filed. was 3. Heard the learned counsel for the petitioner and the learned Assistant Government Pleader for Mines and Geology appearing for the respondents and perused the record.

4.

Though the impugned demand notice refers to issuance of a show cause notice dated 29-04-2024, there is no evidence or confirmation that the petitioner is in receipt of the notice. Hence, the € 3 contention made by the learned counsel for the petitioner that the action taken by the respondents is in violation of the Principles of Natural Justice.

5.

In view of the same, the impugned demand notice is set aside with a direction to respondent No.3 to serve the show cause notice on the petitioner within two (02) weeks from the date of receipt of a copy of this order. On receipt of such notice, the petitioner shall submit their explanation in 15 days thereafter. It is needless to mention that respondent No.3 shall consider and pass appropriate orders on the reply/explanation submitted by the petitioner, strictly following the provision in vogue within a period of four (04) weeks thereafter.

6.

Accordingly, the writ petition is disposed of. There shall be no order as to costs. Consequently, miscellaneous applications pending, if any. shall stand closed. W\. SRINIVAS assistant REGISTRAR ^rtOffOFFICER //// SEC To, Dept, of Mines and Geology, State of Andhra Pradesh, Secretariat Velagapudi, Amaravathi, Guntur District.

2.

The Director of Mines 7-104, B-Block, 5th AP.

1.

The Principal Secretary, and Geology, Sri Anjaneya Towers, D. No. and 6th Floors, lbrahimpatnam,Vijayawada,

i

3.

The District Mines and Geology Officer (DM0), Door No. 26-4-11 0pp.Lie Scanning Center, 2nd Street, Vikram Nagar, SPSR Nellore-524004. 4. One CC to SRI. K.S. Naveen Advocate [OPUC]

5.

Two CCs to GP FOR MINES AND GEOLOGY, High Court of Andhra Pradesh. [OUT]

6.

Three C.D.Copies nm

Vcxcijcfc CV' HIGH COURT :06/06/2024 - s- M .-'[pit V:A 'fm ORDER WP.No.12215of 2024 i'O^ I I 0 JUN 202^ C ik ' DISPOSING OF THE WP 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.