Dismissed

M/s. Universal Fire Services Private Limited v. The Assistant Commissioner (St)

Andhra Pradesh HC20 Jan 2026WP/34959/2025

Case brief

AI extract

What is this about?

The High Court dismissed Writ Petition No. 34959 of 2025 filed by M/S. Universal Fire Services Private Limited challenging GST assessment orders and a stay application, following the petitioner's request to withdraw the petition without commenting on costs.

What did the court decide?

leave to withdraw the writ petition was granted; the writ petition is dismissed as withdrawn with no order as to costs.

M/s. Universal Fire Services Private Limited Vs… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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[3529]

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APHC010661742025

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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WEDNESDAY, THE TWENTY FIRST DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 34959/2025

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Between:

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M/S. UNIVERSAL FIRE SERVICES PRIVATE LIMITED, REP. BY ITS DIRECTOR, SRI D. GANESH CHAND D.NO.7-8-34, NARASAYYA AGRAHARAM FCI COLONY, BHIMAVARAM-534201 WEST GODAVARI DISTRICT, ANDHRA PRADESH

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER ST, BHIMAVARAM CIRCLE, BHIMAVARAM, W.G. DIST., ANDHRA PRADESH.

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STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

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THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

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...RESPONDENT(S):

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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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction (a) setting aside the order of the 1st Respondent, dated 30.8.2025 for the tax period 2019-20 under the Central Goods and Service Tax Act, 2017 as illegal, arbitrary, unjustified and contrary to law an set aside the same and consequently direct the 1st Respondent to consider the input

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RRR,J & TCDS,J W.P.No.34959 of 2025

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tax credit as eligible under newly inserted Section 16(5) of the Central Goods and Service Tax Act, 2017 in the interest of justice (b) declaring the action of the 1st Respondent in issuing assessment order dated 30.8.2024 for the period 2019-20 under the Goods and Service Tax Act, 2017 in Form DRC -07 without generating the Document Identification Number (DIN) on the show cause notice, assessment order and also the summary order or the show cause notice and without affixing signature either digitally or physical signature on the summary of show cause notice, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice, nonest and void ab initio, and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice, and pass

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IA NO: 1 OF 2025

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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 pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 30.8.2024 passed by the 1®' Respondent under the Goods and Service Tax Act, 2017 for the period 2019-20, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner:

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1.SRINIVASA RAO KUDUPUDI

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR,J & TCDS,J W.P.No.34959 of 2025

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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

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Learned counsel for the petitioner seeks leave to withdraw the present Writ Petition.

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Accordingly, this Writ Petition is dismissed as withdrawn. There shall be no order as to costs.

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As a sequel, pending miscellaneous applications, if any, shall stand closed.

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________________________

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R. RAGHUNANDAN RAO, J

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________________

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T.C.D. SEKHAR, J

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Date:21.01.2026 KPV

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RRR,J & TCDS,J W.P.No.34959 of 2025

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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

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AND

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THE HON'BLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION No.34959 of 2025

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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21.01.2026

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KPV

M/s. Universal Fire Services Private Limited v. The Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s. Universal Fire Services Private Limited v. The Assistant Commissioner (St)

Case brief

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What did the court decide?

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