Petitioner sought to withdraw a writ petition challenging a penalty order under the Circular Economy and Social Sustainability (CESS) Act, 2017. The High Court disposed of the petition in terms of a prior order dated 16.07.2024 without costs, advising the prosecution to pursue statutory remedies.
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IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction)
MONDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 24988 OF 2020
Between:
Lakshmi Electrical Services YSR District, A.P. ror, It ft/i ' Macha Colony, Proddatur rep. by its Managing Partner, M. Chandra Mohan Reddy
...PETITIONER AND
Finance,
...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 an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Order of Assessment passed by the First Respondent vide COST A.O. No. ZH3711200D21139, dated 31-10-2020, in so far as it relates to the imposition of penalty of Rs. 33,00,000/- u/S. 74 (8) of the COST Act, 2017, relating to the Tax Periods 2018-19, without there being such proposal in the pre-assessment show cause notice, is violative of the principles of natural justice, and even otherwise the ingredients of S. 74(8) are not
attracted and it is not a case for imposition of penalty and consequently set aside the imposition of the said penalty.
lA NO: 1 OF 2020
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 grant stay of collection of the disputed Penalty of Rs. 33,00,0001- imposed by the impugned Order of Assessment vide COST A.O. No. ZH3711200D21139, dated 31-10-2020 under the COST Act, 2017, relating to the Tax Periods 2018-19, pending disposal of the above Writ Petition.
Counsel for the Petitioner : M/s. SHREYAS REDDY
Counsel for the Respondent Nos.1 & 2 : GP FOR COMMERCIAL TAX
Respondent No.3 : SRI B. NARASIMHA SARMA, ADDITIONAL SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER
t
I
APHC010374302020
IN THE HIGH COURT OF ANDHRA PRADESH
0
AT AMARAVATI
(Special Original Jurisdiction)
[3488]
MONDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 24988/2020
Between:
M/s. Sree Lakshmi Electrical Services, ...PETITIONER
AND
The Assistant Commissioner St Fac and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1.SHREYAS REDDY
Counsel for the Respondent(S):
1.GP FOR COMMERCIAL TAX
2.HARINATH N (Asst Solicitor General) 3.
The Court made the following order:/per Hon’6/e Sri Justice R Raghunandan Rao)
The learned counsel for the petitioner seeks to withdraw this Writ Petition with liberty to pursue the statutory remedies as permitted by this Court in the order, dated 16.07.2024, in W.P.No.9696 of 2023.
2
RRR, J & HN, J W.P.No.24988 of 2020
- This Writ Petition is accordingly, disposed of, andin terms of the order, dated 16.07.2024, in W.P.No.9696 of 2023. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand
closed.
//TRUE COPY//
Sd/- M. SRINIVAS assistant registrar
To,
SE 'OU OFFICER
Sdfa^OPUcf' Additional Solicitor
Cnr
HIGH COURT
DATED:09/09/2024
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t ' ,
ORDER
WP.No.24988 of 2020
oTandw^^
mi:
g 1 2 SEP 202<i
^ Current Section ^
DISPOSING OF THE W P WITHOUT COSTS
M/s. Sree Lakshmi Electrical Services
The Assistant Commissioner (ST) (FAC), Proddatur-I Circle
The State of Andhra Pradesh
R. Raghunandan Rao
Harinath N.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
