APHC010082982025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4348/2025 Between: 1. WALTAIR CLUB, REPRESENTED BY VOBBILISETTY SEETHARAMAIAH, 10-50-27, WALTAIR UPLANDS, SIRIPURAM, VISAKHAPATNAM, ANDHRA PRADESH - 530 003. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER, SPECIAL CIRCLE - VSP1, COMMERCIAL TAXES BUILDING, OPP. STAR PINNACLE HOSPITAL, CHINAGADILI, VISAKHAPATNAM - 530 040. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, COMMERCIAL TAX, A.P. SECRETARIAT, VELEGAPUDI. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI ...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 mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Show Cause Notice issued vide Ref. No. ZD3711240382520 dated 30.11.2024 under Section 73 of the CGST Act, 2017 for the FY 2020-21 as being barred by limitation, 2 RRR,J & TCDS,J W.P.No.4348 of 2025 arbitrary, without jurisdiction and contrary to Section 73 of the CGST Act, 2017 B. And to 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 stay the operation of the proceedings of the 1st Respondent in Show Cause Notice issued vide Ref. No. ZD371124038252Q dated 30.11.2024 under Section 73 of the CGST Act, 2017 for the FY 2020-21, in the interest of justice and pass 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 may be pleased to grant leave for filing rejoinder in the Writ Petition No. 4348 of 2025 and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.4348 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents. 2. The petitioner has approached this Court, for challenging a show-cause notice, dated 30.11.2024, passed under Section 73 of the C.G.S.T. Act, 2017, for the financial year, 2020-2021, on the ground that, it is barred by limitation. 3. A similar issue had come up before this Court, in the case of Cotton Corporation of India Vs. Assistant Commissioner (ST) (AUDIT) (FAC), Vijayawada1, in W.P.No.1463 of 2025, dated 05.02.2025. 4. Accordingly, this Writ Petition is allowed, quashing the show-cause notice, dated 30.11.2024, issued by the 1st respondent, under Section 73 of the C.G.S.T. Act, 2017, for the financial year, 2020-2021. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:05.05.2026 RMD 1 (2025) 27 Centax 158 (A.P.) 4 RRR,J & TCDS,J W.P.No.4348 of 2025 19 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4348 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.05.2026 RMD