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M/S.Beeram Viswanadha Reddy vs. Assistant Commissioner(St)

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WP/12886/2023HC Andhra PradeshGSTCNR APHC01024116202323 January 2024Bench: U.DURGA PRASAD RAO,KIRANMAYEE MANDAVA6 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF JANUAI TWO THOUSAND AND TWENTY FOUR j o PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 12886 OF 2023 Between: M/S. Beeram Viswanadha Reddy, Boyanapalli Village, Badvel - 516 227, YSR Kadapa District, Andhra Pradesh, represented by its Proprietor, Sri B.Viswanadha Reddy. ...PETITIONER AND 1. Assistant Commissioner(ST), Kadapa II Circle, Kadapa. Joint Commissioner (ST), Kadapa Division, Kadapa. 2. Andhra Pradesh Medical Services and Infrastructure Development Corporation, 2,3 and 4'^ Floors, DM& HS Office Campus, Sultanbazar Koti, Hyderabad- 500095, Represented by its Managing Director. 3. Andhra Pradesh Education and Welfare infrastructure Development Corporation, RTC Rd, Nagarjupeta, Kadapa, Andhra Pradesh. Represented by its Superintend Engineer 4. r 5. Andhra Pradesh Panchayat Raj Engineering Department, Chittoor Division, Chittoor represented by The Superintending Engineer 6. State of Andhra Pradesh, Represented by the Principal Secretary, ' ^ Department (CT), Andhra Pradesh Secretariat, Velagapudi, ; District. Guntwy ...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 Mandamus setting aside the impugned assessment order passed by the first respondent in Form GST DRC 07 (COST and SGST), vide Ref No. INS/ACST-KDP-11/4/2021-22 Vide DIN No. 3712012335981, dated 12.01.2023, for the tax period 2018-19 to 2021-22 (upto October 2021), in seeking to levy tax, penalty and interest, amounting to Rs. 2,26,22,405/-, Tax (CGST plus SGST) amounting to Rs.85,62,284./-, Penalty (CGST plus SGST) amounting to Rs.85,62,284/-, Interest (CGST plus SGST) amounting to Rs.54,97,837/- as illegal, arbitrary, without authority of law, and without jurisdiction, void ab initio, as the

order is passed without authorization for initiating the assessment proceedings. lA NO: 1 OF 2023 .> '■ 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 grant stay of collection of the disputed tax, penalty and interest, Tax(CGST+SGST) amounting to amounting to Rs. 2,26,22,405/ Rs.85,62,284/-, Penalty (CGST+SGST) amounting to Rs.85,62,284/-, Interest (CGST+SGST) amounting to Rs.54,97,837/- of arising in pursuance of the assessment order passed by the first respondent in Form GST DRC 07 (CGST and SGST), vide. Ref No. INS/ACST-KDP-ll/4/2021-22 Vide DIN

No. 3712012335981, dated 12.01.2023, 22 (up to October 2021). Counsel for the Petitioner(s): SRI S SURI BABU Counsel for the Respondents 1, 2 & 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: Counsel for the Respondents 3 & 4; APMSIDC for the tax period 2018-19 to 2021- GP FOR PANCHAYT RAJ RURAL DEV SRI C VENKAT REDDY, SC FOR The Court made the following; ORDER ; 'i. -

I s 1 / [3456 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Juri iction) WEDNE AY, THE TWENTY FOURTH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA 'V WRIT PETITION NO: 12886 OF 2023 Between: M/S.BEERAM VISWANADHA REDDY, Boyanapalli Village, Badvel - 516 227, YSR Kadapa District, Andhra Pradesh, represented by its Proprietor, Sri B.Viswanadha Reddy. ...PETITIONER AND 1. ASSISTANT COMMISSIONER(ST), Kadapa II Circe, Kadapa.

2.

Joint Commissioner (ST), Kadapa Division, Kadapa.

3.

Andhra Pradesh Medical Services and Infrastructure Development Corporation, 2,3 and 4* Floors, DMand HS Office 'Campus, Sultanbazar, Koti, Hyderabad- 500095, Represented by its Managing Director.

4.

Andhra Pradesh Education and Welfare infrastructure Development Corporation, RTC Rd, Nagarjupeta, Kadapa, Andhra Pradesh. Represented by its Superintend Engineer.

5.

Andhra Pradesh Panchayat Raj Engineering Department, Chittoor Division, Chittoor represented by The Superintending Engineer.

6.

State of Andhra Pradesh, Represented by the Principal Secretary, Revenue Department, Andhra Pradesh Secretariat, Velagapudi, Guntur District. RESPONDENTS • •• The Court made the following Order: {Per Hon ’ble Sri Justice U. Durga Prasad Rao) In view of the letter dated 19.01.2024 filed by the learned counsel for petitioner before the Registry seeking pennission of this Court to withdraw the writ petition, permission for withdrawal is accorded.

r' 2 Accordingly, this writ petition is dismissed as withdrawn. No costs. As a sequel, interlocutory applications pending, if any, in this case shall stand closed. K SRINIVASA RAJU ASSISTANT REGISTRAR //// Wu/ TION OFFICER SEC To.

1.

One CC to SRI. S SURI BABU Advocate [OPUC] * . 4

2.

Two CCs to GP for COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]

3.

Two CCs to GP for PANCHAYT RAJ RURAL DEV, High Court of Andhra Pradesh. [OUT]

4.

One CC to SRI C VENKAT REDDY, SC for APMSIDC [OPUC]

5.

Three CD Copies MBT

s HIGH COURT DATED: 24/01/2024 ORDER WP.No.12886 of 2023 5 1 8 JUN Iri ^ . Current Sccuon . ^ WTOurcoSTi'"'’ **

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.