APHC010450502025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26005/2025 Between: 1. M/S. VARUN ROCKS, , GST NO.37AXEPC5279QLZT, (FORMERLY KNOWN AS VARUN GRANITES), FLAT NO.301, BHAGYAREKHA RESIDENCY APARTMENT, IBRAHIMPATNAM, N.T.R. DISTRICT, REP.BY ITS PROP. KARUNA CHERUKURI, W/O. VENKATA RAMANA CHERUKURI, AGED ABOUT 42 YEARS, R/O. FLAT NO.301, BHAGYAREKHA RESIDENCY APARTMENT, IBRAHIMPATNAM, N.T.R. DISTRICT. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, IBRAHIMPATNAM CGST RANGE, AMARAVATHI CGST DIVISIONAL OFFICE, CENTRAL REVENUE BUILDINGS, M.G.ROAD, VIJAYAWADA, N.T.R.DISTRICT. 2. THE COMMISSIONER OF CENTRAL TAX, GUNTUR COMMISSIONERATE, C R BUILDINGS, KANNAVARI THOTA, GUNTUR, GUNTUR DISTRICT. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, AMARAVATHI, CGST DIVISION, VIJAYAWADA, N.T.R.DISTRICT. 4. THE ASSISTANT COMMISSIONER STATE TAX, IBRAHIMPATNAM CIRCLE, KRISHNA NAGAR, VIJAYAWADA, N.T.R.DISTRICT. 5. THE DY ASSISTANT COMMISSIONER STI, IBRAHIMPATNAM CIRCLE, NO-I DIVISION, KRISHNA NAGAR, VIJAYAWADA, N.T.R.DISTRICT. 2 6. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 7. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT. 8. M/S GANAPATHI ENTERPRISES, (LEGAL NAME LALIT KURADA), GSTIN 29AOWPL8365DLZ7, PROPERTY NO.2, RAMAKRISHNA LAYOUT, 9TH B CROSS, MALAGALA, NAGARABHAVI, 2ND STAGE, BANGALORE, KARNATAKA STATE (RESPONDENT NO.8 IS A NON- EXISTING ENTITY AND, PRESENTLY UNDER SUSPENSION W.E.F. 19.01.2024 AS PER THE LETTER IN OC NO.83/2024, DATED 29.02.2024 ISSUED BY THE 1ST RESPONDENT.) ...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 other appropriate writ, order or direction, declaring the Order in Original No.27/2025-26-GST, dated 11.04.2025 and also the consequent demand raised in Form GST DRC-07 bearing Reference No.ZD370425014428E, dated 15.04.2025 issued by the 1st Respondent and also another consequent Notice dated 26.08.2025 issued by the 5th Respondent as void, illegal, arbitrary, without jurisdiction and without authority of law and violation of the principles of natural justice and violative of Articles 14, 19(l)(g) and 21 of the constitution of India and contrary to the CGST Act, 2017 and IGST Act, 2017 and consequently set- aside the same 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 Counsel for the Petitioner: 1. Y N ANJANEYACHARYULU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner herein, being aggrieved by the Order-in-original No.27/2025-26-GST, dated 11.04.2025, issued by the 1st respondent and the consequential demand notice, dated 15.04.2025, has approached this Court by way of the present Writ Petition. 2. The order of assessment has been passed on the ground that the input tax credit availed by the petitioner on the basis of purchases from M/s. Ganapathi Enterprises is impermissible as M/s. Ganapathi Enterprises is not a genuine firm and had been set up only for the purposes of giving ineligible input tax credit. 3. The petitioner assails the said order on the ground that M/s. Ganapathi Enterprises is a genuine firm with which the petitioner had conducted business and the registration of M/s. Ganapathi Enterprises was still valid at that the time of the transaction between the petitioner and M/s. Ganapathi Enterprises. The petitioner also assailed the Order on the ground that under Section 74 of the Goods & Services Tax Act, 2017[for short “the GST Act”] could not have been applied to the case as there is no mention of fraud, willful suppression or the willful misleading by the petitioner. 4. The aforesaid issues or questions of facts which would best be resolved by the appellant authority, as the appellant authority would still remain a fact finding authority. 5. In the circumstances, this Writ Petition is disposed of leaving it open to the petitioner to approach the appellant authority within a period of three weeks. In the event of the petitioner approaching the appellate authority within three weeks, the said appeal would be taken up without going to the question of limitation. There shall be no order as to costs. 4 As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 24.09.2025 BSM 5 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.26005 of 2025 (per Hon’ble Sri Justice R Raghunandan Rao) 24-09-2025 BSM