Petitioner sought withdrawal of Writ Petition challenging an SGST penalty with liberty to pursue statutory remedies. High Court disposed of the petition in terms of a previous order.
Petition disposed of on withdrawal with liberty to pursue statutory remedies; no order as to costs.
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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 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO: 25133 OF 2020
Between:
M/s. Sree Lakshmi Electrical Services, Plot no. 12, Macha Colony, Proddatur, YSR District, A.P., rep. by its Managing Partner, M. Chandra Mohan Reddy.
...PETITIONER
AND
...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 SGSTA.O. NO.ZH3711200D73406, 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 SGST 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 thecircumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the disputed Penalty of Rs. 33,00,000/- imposed by the impugned Order of Assessment vide SGST A.O. NO.- ZH3711200D73406, dated 31-10-2020, under the SGST Act, 2017, relating to the Tax Periods 2018-19, pending disposal of the above Writ Petition.
Counsel for the Petitioner(s): SRI SHREYAS REDDY
Counsel for the Respondents 1 & 2 : GP FOR COMMERCIAL TAX
Counsel for the Respondent No.3 : SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER
I I
/
APHC010375472020
[^0
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
[3488]
MONDAY, THE NINTH 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: 25133/2020
Between:
M/s. Sree Lalcshmi 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):
The Court made the following order:(per Hon’ble 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.25133 of 2020
- This Writ Petition i IS accordingly, disposed of, and in 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//
®R'NIVAS ASSISTANT registrar
To,
SEC officer
Madhu
HIGH COURT
v' 09/09/2024 V .1 ^ » J-*-A ^ A' V'
ORDER
WP.No.25133 of 2020
'Cj
'Vo^ 1 2 SEP 7m g
V ^ Current Section .
DISPOSING THE WP WITHOUT COSTS
M/s. Sree Lakshmi Electrical Services, rep. by M. Chandra Mohan Reddy
The Assistant Commissioner (ST) (FAC), Proddatur-I Circle
The State of Andhra Pradesh, rep. by the Principal Secretary
The Union of India, rep. by its Secretary (Finance)
R Raghunandan Rao
Harinath.N
As recorded by the court registry
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