APHC010420092024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION Nos. 21702 of 2024 & 12294 of 2025 WRIT PETITION NO: 21702/2024 Between: 1. ID FRESH FOOD(INDIA) PRIVATE LIMITED, NO. 38-1B, NEAR ANDHRA JYOTHI OFFICE, MUSTABAD ROAD, RAMAVARAPPADU VILLAGE, VIJAYAWADA- 521108 ANDHRA PRADESH, INDIA ...PETITIONER AND 1. ASSISTANT COMMISSIONERST, (ST) PENAMALURU CIRCLE, PLOT NO. 8, JRR COMPLEX,2ND FLOOR, AYODYA NAGAR, VIJAYAWADA-520003, NTR DISTRICT, ANDHRA PRADESH. 2. ADDITIONAL DIRECTOR, DGGI, CHENNAI ZONAL UNIT, NO.16, GREAMS ROAD, BSNL BUILDING, TOWER II, V FLOOR, CHENNAI- 600 006. 3. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE CHENNAI SOUTH COMMISSIONERATE, 692, MHU COMPLEX, NANDANAM, CHENNAI- 600 035. ...RESPONDENT(S): 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 Certiorari or any other appropriate writ, 2 order or direction, in the nature of Writ, (a)Setting aside the Impugned Order No. GSTlN. 37AAICM3930G2ZF/AUDITS/2019-20 dated 27.08.2024 for FY 2019-20 passed by the 1st Respondent and pass IA 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 may dispense with production of the Impugned Order No. GSTIN:37AAICM3930G2ZF/AUDITS/2019-20 dated 27.08.2024 for FY 2019- 20 passed by the 1st Respondent and thus render justice. IA NO: 2 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 pleased to stay the operation of the Impugned Order No. GSTIN:37AAICM3930G2ZF/AUDITS/2019-20 dated 27.08.2024 challenged in this writ petition and pass IA 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 Pleased to vacate the interim stay order passed in WP No. 21702 of 2024 and dated: 13.11.2024 and pass Counsel for the Petitioner: 1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC) 2. GP FOR COMMERCIAL TAX WRIT PETITION NO: 12294/2025 Between: 1. ID FRESH FOOD (INDIA) PRIVATE LIMITED, NO. 38-1B, NEAR ANDHRA JYOTHI OFFICE, MUSTABAD ROAD, RAMAVARAPPADU VILLAGE VIJAYAWADA- 521108 ANDHRA PRADESH, INDIA ...PETITIONER 3 AND 1. ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, PLOT NO. 8, JRR COMPLEX, 2ND FLOOR, AYODYA NAGAR, VIJAYAWADA-520003, NTR DISTRICT, ANDHRA PRADESH. 2. ADDITIONAL DIRECTOR DGGI, CHENNAI ZONAL UNIT, NO.16, GREAMS ROAD, BSNL BUILDING, TOWER II, V FLOOR, CHENNAI- 600 006. 3. THE ADDITIONAL COMMISSIONER, CFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE, 692, MHU COMPLEX, NANDANAM, CHENNAI- 600 035. ...RESPONDENT(S): 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 Certiorari or any other appropriate writ, order or direction, in the nature of Writ, (a) Quashing the Impugned Order bearing Rc. GSTO-2/AUD/2/2024 dated 25.02.2025 for FY 2020-21 passed by the 1st Respondent and pass IA 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 may dispense with production of the Impugned Order bearing Rc. GSTO- 2/AUD/2/2024 dated 25.02.2025 for FY 2020-21 passed by the 1st Respondent and thus render justice. IA NO: 2 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 pleased to stay the operation of the Impugned Order bearing Rc. GSTO- 2/AUD/2/2024 dated 25.02.2025 challenged in this writ petition and pass Counsel for the Petitioner: 1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) As the issues raised in both these Writ Petitions are one and the same, they are being disposed of by way of this Common Order. 2. Heard Sri Raghavan Ramabadran, learned counsel appearing on behalf of Sri Lakshmi Kumaran Sridharan, learned counsel for the petitioner and the Learned Government Pleader for Commercial Tax appearing for the 1st respondent and Smt. Santhi Chandra, Learned Senior Standing Counsel appearing for the respondents 2 & 3. 3. The petitioner is a registered person and the assessments in relation to the petitioner were to be carried out by the State authority. However, the 2nd respondent-Additional Director, DGGI, Chennai Zonal Unit had initiated proceedings against the petitioner, for the period July-2017 to December-2021, on the issue of misclassification of parottas by the petitioner and the non-payment of appropriate tax by the petitioner. These proceedings, initiated under the show-cause notice, dated 19.04.2022, culminated in an order-in-original, dated 30.11.2022, passed by the Commissioner of GST and Central Excise Chennai South. The appeal filed by the petitioner against this order was dismissed by way of an order-in-appeal, dated 29.02.2024. Thereafter, the petitioner had approached the Hon’ble High Court of Madras by way of W.P.No.14791 of 2024, which is said to be pending. 4. In parallel proceedings, the 1st respondent-Assistant Commissioner (ST), Penamaluru Circle, initiated assessment proceedings against the petitioner for the financial year 2019 & 2020 and passed an Order of assessment, dated 27.08.2024, against the petitioner. Aggrieved by the said Order, the petitioner has approached this Court by way of W.P.No.21702 of 2024. Similarly, the 1st respondent-Assistant Commissioner ST, Penamaluru Circle had initiated assessment proceedings for the financial year 2020-2021, which culminated in an order-in-original dated 25.02.2025. 5 Aggrieved by this Order, the petitioner has approached this Court by way of W.P.No.12294 of 2025. 5. In both these Writ Petitions, the primary ground of challenge, of the petitioner, is that the 1st respondent-Assistant Commissioner (ST) was seeking to conclude assessment proceedings and raise demands of tax, against the petitioner, in relation to a period for which the Commissioner of GST and Central Excise Chennai South had already passed Orders of assessment and which were presently under challenge before the Hon’ble High Court of Madras, in W.P.No.14791 of 2024. 6. The respondents have not filed any counter affidavits in W.P.No.12294 of 2025. However, a counter affidavit has been filed in W.P.No.21702 of 2024. 7. The petitioner had raised the contention of parallel proceedings of assessment in paragraph No.31 of the affidavit filed in support of the Writ Petition in W.P.No.21702 of 2024. In reply to this paragraph No.31, the 1st respondent only took the stand that certain reliefs had been granted to the petitioner and the petitioner cannot have any complaint on this basis. The pleadings in the said counter affidavit clearly show that the 1st respondent does not dispute the fact that the impugned assessment orders are in relation to a period which is already before the Hon’ble High Court of Madras on account of the Order passed by the Commissioner of GST and Central Excise Chennai South, dated 30.11.2022 and subsequent, the order-in-appeal dated 29.02.2024. 8. In the circumstances, this would be a case of double taxation, levied on the petitioner, for the same periods of the assessment. Such a course of action would be clearly impermissible. 9. In the circumstances, these Writ Petitions are allowed setting aside the order of assessment, for the period 2019-2020, dated 27.08.2024, 6 passed by the 1st respondent and the order of assessment, for the period 2020-2021, dated 25.02.2025, passed by the 1st respondent. 10. However, it would be left open to the respondents to agitate their claims and contentions before the Hon’ble High Court of Madras, which would have already seized up the matter, in W.P.No.14791 of 2024. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J _______________________ CHALLA GUNARANJAN, J Date: 10.09.2025 BSM 7 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION Nos. 21702 of 2024 & 12294 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 10-09-2025 BSM