IN THE HIGH COURT OF ANDHRA PRADESH :: AMARA (Special Original Jurisdiction) i MONDAY, THE TWENTY FOURTH DAY OF MARChUI^ TWO THOUSAND AND TWENTY FIVE PRESENT O i THE HON’BLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HON’BLE SRI JUSTICE RAVI CHEEMALAPATI WRIT PETITION NO: 11268 OF 2024 Between: M/s Sri Prem Sai Mobiles, Represented by the Managing Partner Sri Nadiminti Anand Kumar D.No. 14/228, Near Varun Hospital, Kamala Nagar, New Town, Anantapur, Andhra Pradesh- PIN515001. ...PETITIONER AND 1. Superintendent of Central Tax, Anantapur CGST Range-1, Door No28- 999, 2nd Floor, GST Bhavan, Besides Montessori School, Sangamesh Nagar, Anantapur PIN515001. 2. Governmentof India, Represented by the Secretary to Government of India, Ministry of Finance, Revenue Department, North Block, Central Secretariat, New Delhi-PIN-110001. 3. State of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District) AP PIN - 522 503 ’ ’ ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed 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 in the nature of Writ of Mandamus, setting aside the impugned order-in original in O.C.No. 428/2023, dated 26-12-2023 passed by the Superintendent of Central Tax COST Range-1, Anantapur, as illegal, void, inoperative, not orders in the eye of law and the Notification No-09 of 2023- Central Tax, dated 31-03-2023 and the corresponding Notification issued by the Government of A.P. as violative of Section 168(A) of the COST Act, 2017 and the APGST Act, 2017.and the Section 16(2)(C) of the CGST Acf, 2017 and the APGST Act, 2017 as ultra vires of Article 14 of the Constitution of India. lA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the collection of the disputed amounts of Rs. 1094173 (Tax), Rs. 109417 (Penalty) and the unquantified interest amounts, for the various reasons mentioned in detail in this affidavit. Counsel for the Petitioner: SRI J N VENKATA SURESH KUMAR Counsel for the Respondent No.1: SRI A SAI ROHIT (JR STANDING COUNSEL FOR CBIC) Counsel for the Respondent No.2: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.3: GP FOR COMMERCIAL TAX ■The Court made the following: ORDER APHC010222822024 Bench Sr.No:-3 [3483] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 11268 of 2024 ...Petitioner M/s Sri Prem Sai Mobiles Vs. ...Respondents Superintendent of Central Tax and others ********** Mr. J.N Venkata Suresh Kumar Advocate for Petitioner Advocate(s) for Respondent(s); CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE RAVI CHEEMALAPATI DATE : 24“^ March, 2025 PC: Learned counsel for the petitioner seeks to withdraw the writ petition. The Writ Petition is, accordingly, dismissed as withdrawn. No order as to costs. Miscellaneous applications pending, if any, shall stand closed. Sd/- B CHITTI JOSEPH ASSiSTANTj REGI^RAR N OFFICER //TRUE COPY// S To, 1. One CC to Sri J N Venkata Suresh Kumar Advocate [OPUC] One CC to Sri A Sai Rohit (JR Standing Counsel for CBIC) Advocate [OPUC] One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies 2. 3. 4. 5. TF HIGH COURT DATED:24/03/2025 ORDER WP.No.11268of 2024 = 0UPR21I25 OV to, a Current Seciion ^ DISMISSING THE W.P. AS WITHDRAWN, WITHOUT COSTS