IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF MARCH / TWO THOUSAND AND TWENTY FIVE t PRESENT 1 HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO WRIT PETITION NO: 33528 OF 2023 A *1 i Q9:S Between: M/s. Jemini Plaza, D.No. 13-1-55, Ramayya Street, Suryaraopet, Main Road, ‘^^^hra Pradesh-533001. Represented by its Managing Partner MalhdiVijayaram Reddy, S/o. Venkataram Reddy, ...PETITIONER(S) AND 1. The Superintendent of Central Tax, Kakinada Port CGST Range Kakinada CGST Division, D.No. 16-23-62/1, 3rd Floor, GST Building Pallamraju Nagar, Kakinada-533001. 2. Union of India, Rep. by its Secretary, Ministry of Finance, 3'^ Floor Jeevan Deep Building, Sansad Marg, New Delhi-110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the vires of Section 16(2)(c) of the APGST Act / CGST Act which is a charging provision and Section 41(2) of the APGST Act / CGST Act 2017 which is also a charging provision prescribes the levy of tax on the Petitioner / purchaser for the fault of the seller in not paying the taxes towards the Government and asking the Petitioner / purchaser to pay the tax once again to the department and added to that levy of 100 times penalty and interest as ultra vires to the Constitution and violative of Articles 14, 19(l)(g), 21, 265 and 300-A of the may Constitution of India and attracts the doctrine of double jeopardy and / against to the taxing principles and violative of Principles of Natural Justice and the scheme of the Act and consequently set aside the impugned order . of the 1®* Respondent dated 29.05.2023 in C.No. V/15/07/2022-KPR Ad] for the period 2017-18. (Main Prayer amended/substituted as per Court Order dated.16.02.2024 vide I.A. No.1 of 2024 in W.P. No.33528 of 2023) lA NO: 1 OF 2023 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 stay all further proceedings, including recovery, pursuant to the order dated 29.05.2023 in C.No. V/15/07/2022-KPR Adj, passed by the 1®‘ Respondent for the period 2017-18, pending disposal of the above Writ Petition. Counsel for the Petitioner : SRI SINGAM SRINIVASA RAO Counsel for the Respondent No.1 ; SRI SANTHI CHANDRA (Jr. Standing Counsel for CBIC) Counsel for the Respondent No.2 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER JC Bench Sr.No:-3 [3446] APHC010619072023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 33528 of 2023 ...Petitioner M/s.Jemini Plaza Vs. ...Respondents The Superintendent of Central Tax and another ****^v***** Sri Singam Srinivasa Rao Advocate for Petitioner None Advocate for Respondents CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R. RAGHUNANDAN RAO DATE : 27th March 2025 PC : Learned.counsel for the petitioner seeks to withdraw this Writ Petition. Accordingly, the Writ Petition is dismissed as withdrawn. No order as to costs. Pending miscellaneous applications, if any, shall stand closed. Sd/- M SRINIVAS ASSISTANT REGISTRY TiOtr^FFICER //TRUE COPY// SEC To, 1. One CC to Sri Singam Srinivasa Rao, Advocate [OPUC] 2. One CC to Sri Santhi Chandra (Jr. Standing Counsel for CBIC) [OPUC] 3. One CC to Sri P.Ponna Rao, Deputy Solicitor General of India, (OPUC) 4. Three C.D. Copies. Cnr HIGH COURT DATED;27/03/2025 ORDER WP.No.33528 of 2023 0 3 APS 2C?5 Current Section DISMISSING THE W.P. AS WITHDRAWN WITHOUT COSTS