a IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVAijffi^g^ (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY , fg TWO THOUSAND AND TWENTY FIVE \o PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO At IA.N0.1 OF 2025 IN/AND WRIT PETITION NO: 8938 OF 2024 Between: lyi/s. Sri Chakra Cements Limited, rep. by its General Manager (Commercial) Mr. T. Ramasuri, Admin. Office 6-3-668/10/66, Durga Nagar Colony Punjagutta, Hyderabad-500 082/ ...Petitioner AND 1. Deputy Commissioner, (State Tax), State Special Circle-1 Office of the Chief Commissioner of State Tax, Kunchanapalli, Guntur District. Deputy Commissioner, (State Tax) (LTU), Guntur-ll Division, Guntur. Deputy Assistant Commissioner, (ST) Piduguralla Circle, Guntur-ll Division. State of Andhra Pradesh,, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat Hyderabad. Union of India, rep. by its Secretary, Ministry of Finance, Government of India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). 2. 3. 4. 5. 6. ...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 a Writ of Mandamus or any other appropriate writ or order or direction - (a) declaring the Notification No.09/2023-Central Tax dated 31.12.2023 issued by the OhRespondent and Notification G.O.Ms.No.221 (Andhra Pradesh) dated 17.05.2023 issued by the 4th Respondent under Section 168-A of the Central Goods and Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 of the CGST Act, 2017 for the tax period 2017-18 by 31.12.2023 as ultra- vires Section 168-A of the Central Goods and Services Tax Act, 2017 and also manifestly arbitrary and violative Article 14 of the Constitution (b) setting aside the impugned order passed by the 1st Respondent dated 29.12.2023 passed in Ref.No.ZD371223021305W, for the tax period 2017- 18 and the Form GST DRC-07, dated 29.12.2023 issued under Section 73 of the Act illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and also barred by time and contrary to law (c) setting aside the impugned order passed by the 1st Respondent dated 29.12.2023 passed in Ref.No.ZD371223021323Y for the tax period 2018- 19 and the From GST DRC-07, dated 29.12.2023 issued under Section 73 of the Act illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and also barred by time and contrary to law and (d) setting aside the impugned order passed by the 1st Respondent dated 29.12.2023 passed in Ref.No.ZD371223021337P for the tax period 2019- 20 and the Form GST DRC-07, dated 29.12.2023 issued under Section 73 of the Act illegal, arbitrary, without jurisdiction and in violation of principles of natural justice and also barred by time and contrary to law 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 pursuant to the impugned order dated 29.12.2023 issued by the 1®^ Respondent and the Form GST DRC-07 notice V dated 29.3.2023 for the tax periods 2017-18, 2018-19 & 2019-20, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship lA NO: 1 OF 2025 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 permit the Petitioner to withdraw the Writ Petition No.8938 of 2024 on the file of this Hon’ble Court, as the grievance of the Petitioner has been redressed Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents No.1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.6: M/S. SHANTI CHANDRA The Court made the following: Order APHC010177162024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) iL* [3525] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO I.A.No.l of 2025 In/And WRIT PETITION NO: 8938/2024 Between: Sri Chakra Cements Limited ...PETITIONER AND Deputy Commissioner and Others Counsel for the Petitioner: 1.KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) ...RESPONDENT(S) The learned counsel for the petitioner submits that the petitioner is desirous of availing the AMNESTY Scheme and wishes to withdraw the Writ Petition with liberty to approach the authorities. Accordingly, the Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand Sd/- V. DIWAKAR deputy REGISTRAR closed. //TRUE COPY// N OFFICER One CC to SRI KARTHIK RAMANA PUTTAMREDDY Advocate [OPUC] Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT] . ^ x r One CC to DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh One CC to M/S. SHANTI CHANDRA, Standing Counsel [OPUC] Three CD Copies SEC To, 1. 2. 3. 4. 5. gsg HIGH COURT DATED: 07/05/2025 ORDER IA.No.1 OF 2025 IN/AND WP.No.8938 of 2024 e? X 2 6 JUN 2I® a Current section DISMISSING THE WP AS WITHDRAWN WITHOUT COSTS