1 RRR,J & BVLNC,J W.P.No.15638/2024 APHC010308962024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3535] WEDNESDAY, THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B.V.L.N. CHAKRAVARTHI WRIT PETITION NO: 15638/2024 Between: M/s League Avenues LLP, ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. S APPADHARA REDDY Counsel for the Respondent(S): 1. JOSYULA BHASKARA RAO (SR. SC FOR CBIC) 2. KUNUKU DURGA PRASAD(STANDING COUNSEL FOR CBIC) 3. JOSYULA BHASKARA RAO The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri A. Appradhara Reddy, learned counsel appearing for the petitioner, Sri Josyula Bhaskara Rao, learned Senior Standing Counsel for CBIC, and Sri Kunuku Durga Prasad, learned Standing Counsel for CBIC. 2 RRR,J & BVLNC,J W.P.No.15638/2024 2. The petitioner is registered, under the GST Act and is carrying on the business of general construction services. A show cause notice, dated 18.06.2024, has been issued by the 3rd respondent calling upon the petitioner to show cause as to why action should not be taken in terms of the said show cause notice. Apart from this, the 3rd respondent, in the show cause notice, directed the petitioner to appear before the 4th respondent. 3. Aggrieved by the said show cause notice, the petitioner has approached this Court by way of the present writ petition. 4. The main contention raised by the petitioner is that the 3rd respondent could not have issued the show cause notice, and further, the 3rd respondent could not have directed the petitioner to appear before the 4th respondent to answer the said show cause notice. 5. The learned Standing Counsel has now produced a circular bearing No.31/05/2018-GST, dated 09.02.2018, issued by the Central Board of Indirect Taxes. In the said circular, paragraph No.6 empowered the Central Tax Officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (DGGSTI) to exercise powers only for issuance of show cause notices and that such show cause notices would be adjudicated by the competent Central Tax Officer of the Executive Commissionerate in whose jurisdiction the notice is registered. 6. In the present case, the 3rd respondent is DGGSTI, Visakhapatnam, whereas the 4th respondent is the Joint Commissioner / 3 RRR,J & BVLNC,J W.P.No.15638/2024 Additional Commissioner, who would be part of the Executive Commissionerate, where the petitioner is registered. 7. In the circumstances, this writ petition is disposed of leaving it open to the petitioner to appear before the 4th respondent to answer the show cause notice issued by the 3rd respondent. Needless to say, the petitioner shall be afforded an opportunity of setting out its case including grant of personal hearing, as provided under the GST Act. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J _________________________ B.V.L.N. CHAKRAVARTHI, J Js. 4 RRR,J & BVLNC,J W.P.No.15638/2024 THE HON’ABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE B.V.L.N. CHAKRAVARTHI WRIT PETITIONER No.15638 of 2024 (per Hon’ble Sri Justice R Raghunandan Rao) 23rd April, 2025 Js