BharatTaxGST

Manjeera Solar Systems vs. The Deputy Assistant Commissioner

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WP/2075/2024HC Andhra PradeshGSTCNR APHC01002552202417 September 2024Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) — WEDNESDAY, THE EIGHTEENTH DAY OF SEPTEMBERy^^^^^v TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN o. RAO AND the HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2075 OF 9n9A Between: M/S Manjeera Solar Systems, Centre, SBI Colony, Nallore D.No.25-2-37, 2ND Cross Road, Current _ ^ SPSR Nellore District. State of Andhra Pradesh. Rep. by its Proprietrix Smt.Kamireddy Manjula. Office ...PETITIONER AND 1. The Deputy Assistant Commissioner, Commissioner (ST), Nellore-lll Circle, Nellore District. 2. The Assistant Commissioner (ST), Nellore-I Circle, Nellore, SPSR Nellore District. 3. The Joint Commissioner (ST), Nellore Division, District. 4. The State of Andhra Pradesh, Rep, by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat (ST)-I, Office of the Assistant Nellore Division, Nellore. SPSR Nellore, SPSR Nellore Amaravati. ...RESPONDENTS Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ Order or Direction declaring the Summary of the Order, Petition under Article 226 of the or action of the Respondent in passing the dated 12.04.2023 (Copy collected by the on 14.12.2023) for the tax period 2018-19 to Consultant of the Petitioner J * 2020-21 under the COST Act / SCSI Act, 2017, without service of the Show Cause Notice, personal hearing, notice and Summary of the Order, dated 12.04.2023, as arbitrary, contrary to the provisions of the Act, without jurisdiction and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Summary of the Order, dated 12.04.2023, passed by the 1®* Respondent 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 writ petition, the High Court may be pleased to suspend the operation of the Summary of the Order, dated 12.04.2023 (Copy collected by the Consultant of the Petitioner on 14.12.2023) passed by the 1®‘ Respondent for the tax period 2018-19 to 2020-21 under the COST / SGST ACT, 2017, pending disposal of the above Writ Petition. Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following: ORDER 1 APHC010025522024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) lU [3488] ■J?- WEDNE AY .THE EIGHTEENTH 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: 2075/2024 Between: Manjeera Solar Systems ...PETITIONER AND ...RESPONDENT(S) The Deputy Assistant Commissioner and Others Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX (AP)

2.

The Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax for the respondents. The petitioner has been served with an order of assessment 2. under the Central Goods and Services Tax Act, 2017, (for short CGST Act)

rCi 2020-21. This order is assessment years 2018-19 to 12.04.2023 for the dated issued by the 1“ respondent. said to have been said order, has the contention that has not been signed, said order does not contain aggrieved by the being The petitioner this Court raising various 3. contentions including , dated 12.04.2023 of the order shows that the approached impugned order of assessment the I A perusal 4. any signature. W.P.No.8r27 of dated 16.07.2024, in This Court, in its order held that such an order is 5. is non-est in the eye of law. 2024 has is allowed setting aside the this writ petition is In the circumstances order for the 6. 2018-19 to 2020-21, the respondents to with law. There assessment years leaving it open to accordance impugned summary under the pass appropriate shall be no As a COST Act / SGST Act, 2017 due notice, and in orders, after order as to costs, sequel, pending if any, shall stand miscellaneous applications V. SAVITHRI GOWRl ASSISTANT REGISTRAR closed. //// SECTION OFFICER /■ To (ST)-I, Office of the Assistant 1 The Deputy Assistant Commissioner commissioner (ST), Nellore-lll Circle, Nellore Division, Nellore. SPSR Nellore District.

2.

The Assistant Commissioner (ST), Nellore-1 Circle, Nellore, SPSR Nellore District.

3.

The Joint Commissioner (ST), Nellore Division, Nellore, SPSR Nellore District.

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4.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, A.P. Secretariat, Amaravati, Guntur District. One CC to Sri Shaik Jeelani Basha, Advocate [OPUC] Two CC to GP for Commercial Tax, High Court of Andhra Pradesh. (OUT) Three C.D. Copies. 5. 6. 7. Cnr

r> ■ ‘i HIGH COURT DATED: 18/09/2024 -S',. i A > Y } ■ -A /. ‘ ! ORDER WP.No.2075 of 2024 ALLOWING THE W.P. WITHOUT COSTS X 3 n JAN 2C2o J ^ current

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.