IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 12946 OF 2025 Between: M/s. Thalaivar Steels Limited, (Previously known as Splendid Metal Products Limited) A company incorporated under Companies Act, 1956, CIN U28120TG1988PLC008610, Having its registered office at Unit No.204, Ashoka Capitol, Road No.2, Banjara Hills, Hyderabad - 500034, Telangana. Represented by Kanumalli Gangadhar, S/o. Late Kanumalli Prakasha Rao, Aged about 60 years, Occ: Pvt. Service, R/o. H. No. 18-432/A, Mallikaijuna Nagar, Malkajgiri, Hyderabad,Telangana-500047. With GSTIN 37AACCS8614H2Z6 Having its AP GST Registered Address at Sanivada Village, Rajeev Nagar, Visakhapatnam, Andhra Pradesh- 530 046. ...PETITIONER AND 1. The Principal Commissioner of Central Tax, Central GST Commissionerate, 2^^ Floor, GST Bhavan, Port Area, Visakhapatnam, Andhra Pradesh- 530035. 2. Additional Commissioner of Central Tax (GST Appeals), O/o. The Commissioner of Central Tax and Customs (Appeals), D. No. 3-30-15, Ring Road, Guntur, Andhra Pradesh- 522 006. 3. Office of the Deputy Commissioner of Central Tax, Central Tax- Visakhapatnam South Division, 4‘^ Floor, SVC Complex, 1"‘ Lane, Dwarakeinagar, Visakhapatnam, Andhra Pradesh. 4. Union of India, Ministry of Finance, Represented by its Revenue Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 5. The State of Andhra Pradesh, Represented by Chief Commissioner of State Tax, Principal Secretary to Government, Finance Department, % Door No. 12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur, Andhra Pradesh-522501. ...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 writ or order or direction in the nature of Writ of Mandamus or any other appropriate writ or order or direction setting aside impugned Order-in-Appeal bearing No. VIZ-GST-000- APP-030-2024-25 dated 29-11- 2024 which confirmed Order-in-Original No. 08/2023-24/GST/JJPA/S P- SOUTH dated 25-08-2023 in proceedings initiated vide Show Cause Notice bearing No. GEXCOM/SCN/GST/979/2022-CGST-DIV-VSKP(S) dated 31- 12-2022 issued to Petitioner Company as wholly without jurisdiction, void ab initio, against Hon’ble NCLT Order dated 018-04-2021 in IA(IBC)/981/2020, ultra vires Section 31 read with Section 238 of Insolvency and Bankruptcy Code, 2016, illegal, arbitrary and consequently direct the Respondents to Refund to the Petitioner Company Rs.3,13,499/- paid as pre-deposit amount at the time of admission of appeal to Respondent No.2. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to suspend the operation of Order-in-Appeal bearing No. VIZ- GST-OOO-APP-030-2024-25 dated: 29-11-2024. Counsel for the Petitioner : SRI SUDHAKAR REDDY CHALLA Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5 : GP FOR FINANCE AND PLANNING The Court made the following: ORDER APHC010252502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 12946/2025 WM [3541] Between; M/s Thalaivar Steels Limited ...PETITIONER AND The Principal Commissioner Of Central Tax and Others Counsel for the Petitioner: 1 .SUDHAKAR REDDY CHALLA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble sn justice R. Raghunandan Rao) Learned counsel fof'the petitioner seeks to withdraw this Writ Petition ...RESPONDENT(S) with a libert\^ to fil^ a more comprehensive Writ Petition setting out the better details. ' * - ’ Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand Sd/- P.VINOD KUMAR ASSISTANT REGISTRAR SECTION OFFICER closed. //TRUE COPY// To, 1. One CC to Sri Sudhakar Reddy Challa, Advocate [OPUC] ^ [OUT^^^^° GP for Commercial Tax, High Court of Andhra ^ [OUT^^^^° Planning, High Court ofAndhra 4. Three C.D. Copies. Pradesh. Pradesh. HIGH COURT DATED:18/06/2025 ORDER WP.No.12946 of 2025 DISMISSING THE W.P. AS WITHDRAWN WITHOUT COSTS