1 APHC010336242024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 16976/2024 Between: Haigreeva Infratech Projects Ltd ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SUDHAKAR REDDY CHALLA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. SANTHI CHANDRA(Sr.STANDING COUNSEL FOR DRI AND DGGI) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with notices for assessment, for the period 2017-2021, by the State GST Authorities as well as the Central GST Authorities being the Directorate General of Goods and Services Tax Intelligence. 2 2. The petitioner being aggrieved by the simultaneous service of notices, both by the State and the Central Government, has approached this Court, by way of the present Writ Petition. 3. The main contention of the petitioner is that the petitioner can be subjected the assessment either by the State Authorities or by the Central Government Authorities and there cannot be simultaneous assessment of tax by both sets of authorities. 4. On the basis of this contention, the petitioner has now assailed the show cause notice, dated 27.07.2023, issued by the 2nd respondent. 5. The learned Government Pleader, on instructions, submits that the 2ndrespondent has now dropped the said proceedings and that the 3rd respondent has already passed assessment orders. 6. In that view of the matter, the present Writ Petition has become infructuous. Accordingly, this Writ Petition is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ____________________________ MAHESWARA RAO KUNCHEAM RJS 3 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 16976 OF 2024 Dt: 19.02.2025 RJS 4