Writ petition filed by a private contractor challenging tax proceedings was dismissed as infructuous because the underlying appeal had already been disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction)
WEDNESDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND
THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 28410 OF 2024
Between:
Parti Sai Contractors Private Limited, GST No. 37AACCP4401B1Z1 Door No.24-28/3-3, Rokallapalem, Sunder Nagar, Gandhinagar Post, VIJAYAWADA-520003. Rep.by its Managihg Director, Sameeta Sai Sandeep, S/o Sri S.Srinivas, age 31 years, R/o. DoorNo.24-28/3-3, Rokallapalem, Sunder Nagar, Gandhinagar Post, VIJAYAWADA520003.
...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 any appropriate Writ, Order or director, more particularly a Writ in the nature of Mandamus and direct the second respondent herein to first decide the issue of Limitation raised by the petitioner in Appeal No. 55/2023-(G)ST as a preliminary issue, before deciding the appeal on merits, or in the Alternative declare that the action of the first respondent in invoking the extended period of 5 years under Proviso to Section 73(1) of the Service Tax (Finance Act 1994) and passing ORDER-IN-ORIGINAL No. 16/2023-24S.Tax dated 29-11-2023, is illegal, arbitrary, contrary to law and also contrary to various Judgments of the Hon’ble Courts and declare the said order as Non-east in law and not binding on the petitioner. lA NO: 1 OF 2024 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 to grant Stay of all further proceedings in Appeal No. 55/2023(G)ST, now pending before second respondent herein, pending disposal of this Writ Petition.
<aCounsel for the Petitioner(s): SRI. SREE RAMA KRISHNAKUMAR POTTURI
Counsel for the Respondent Nos.1 to 4: SRI SANTHI CHANDRA,SCFor GST
Counsel for the Respondent No.5: SRI PASALA PONNA RAO,DEPUTY SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER
f0'
APHC010535022024
if
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(Special Original Jurisdiction)
[3508]
WEDNESDAY ,THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM
WRIT PETITION NO: 28410/2024
Between;
Parti Sai Contractors Private Limited
...PETITIONER
AND
The Assistant Commissioner and Others
...RESPONDENT(S)
Counsel for the Petitioner:
1.SREE RAMA KRISHNA KUMAR POTTURI
Counsel for the Respondent(S):
The Court made the following Order: (perHon'ble Sri Justice R. Raghunandan Rao)
Learned counsel for the petitioner submits that thisWritPetitionhas become infructuous as the appeal filed by the 2"^ respondent has been
disposed of.
Accordingly, this Writ Petition is dismissed as infructuous.Thereshall
be no order as to costs.
As a sequel, miscellaneous petitions, pending if any,shallstandclosed.
To,
SD/- N NAGAMMA ASSISTANlt REGISTRAR //TRUE COPY// SECTIO^FFICER
/
<br>
i'
HIGH COURT
DATED:04/12/2024
ORDER
WP.No.28410of 2024
OF
ml;
I 2 8 DEC 202')
Curr^iii Section
DISMISSING THE WP AS INFRUCTUOUS WITHOUT COSTS
Parti Sai Contractors Private Limited
Assistant Commissioner, O/o The Assistant Commissioner of Central Tax And Central Excise
Commissioner of GST and Customs (Appeals)
The Goods and Services Tax Council
The Central Board of Indirect Taxes and Customs
The Union of India
R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
