Olive Tree Creative Works vs. The Union Of INDIA - Andhra Pradesh High Court, 22 September 2026

Cause title — parties, addresses and appearances

APHC010141562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 23rd DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7689 OF 2025 Between: 1. OLIVE TREE CREATIVE WORKS, Guntur, Rep., by its Managing Partner, Perumallapalli Jeevan Sylvanus, S/o P.Netaji Subhash Chandra Bose, Aged about 44 years. Having Office at D.No.26-41-119, Sharon Gardens, VG Nagar Road, Guntur, Guntur District ...Petitioner AND 1. THE UNION OF INDIA, Through the Revenue Secretary Ministry of Finance, Department of Revenue, North Block New Delhi-110 001. 2. The State of Andhra Pradesh, Through its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 3. The Joint Commissioner of the Central Tax, O/o.The Commisioner of Central Tax, GST Bhavan, Kannavari Thota, Guntur. 4. The Commissioner of Central Tax Customs Appeals, O/o. The Commissioner of Central Tax Customs (Appeals) D.No.3-30-15, Ring Road, Guntur. NJS,J & TCDS,J W.P No.7689 of 2025 2 5. The Directorate General of GST Intelligence, O/o. Vijayawada Regional Unit, D.No. 10-56, 1 ST 2ND Floor, Abdul Salam Towers, Bandar Road, Ashok Nagar, Vijayawada. ...Respondents Counsel for the Petitioner: KANCHARLA ANISH Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: Y N VIVEKANANDA NJS,J & TCDS,J W.P No.7689 of 2025 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:7689 of 2026

The Court made the following Order: (per Sri Justice Ninala Jayasurya)

Heard Mr. M.Sai Sundeep, learned counsel representing learned counsel for the petitioner. Also heard Mr. Y.N.Vivekananda, learned Senior Standing Counsel for Income Tax Department, represented respondent Nos.3 to 5. 2. Petitioner, registered dealer under Goods and Services Tax Act, 2017 (for short “the Act”) with GSTIN:37AAEFO5244N2ZT, is engaged in organizing various programs and events for Andhra Pradesh State Government Departments and is submitting GSTR – 3B and GSTR-1 returns regularly and paying taxed thereon.

Pursuant to an inspection conducted by the 5th respondent on 05.07.2019, an intimation of tax in Form GST DRC-01 dated 29.09.2021 was issued to the petitioner. Reply/Objections were not filed and thereafter, Order- in-Original dated 30.11.2022 for the period of July, 2017 to March, 2020 was passed. Aggrieved by the said order, petitioner filed appeal before the 4th respondent, who in turn vide proceedings in Order-in-Appeal dated 05.04.2024 confirmed the Order-in-Original dated 30.11.2022. 4. Though further appeal lies before the GSTAT, A.P. in terms of Section 112 of GST Act, on the premise that the Tribunal was not constituted, the present Writ Petition is filed.

Though the learned counsel for the petitioner submits that in view of various claims raised in the Writ Petition, the same is liable to be allowed, keeping in view the undisputed statutory realm, we deem it appropriate to relegate the petitioner to the statutory remedy of appeal.

NJS,J & TCDS,J W.P No.7689 of 2025 4

In the aforesaid view of the matter, the Writ Petition is disposed of, granting liberty to the petitioner to avail the statutory remedy of appeal, within a period of six (06) weeks from the date of receipt of copy of this order.

The period from the date of passing of the impugned orders till the date of receipt of this order shall be excluded for the prupose of limitation. No costs. Miscellaneous petitions, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA

_____________________ JUSTICE T.C.D.SEKHAR Date:23.09.2026 Ksj