APHC010669442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34768/2025 Between: 1. SRI RAMESH CHONGALA, S/O LATE SATYAM, AGED ABOUT 60 YEARS PROPRIETOR OF M/S VISHNUPRIYA ENGINEERING WORKS, R/O PLOT NO 114 115, APIIC GROWTH CENTRE, BOBBILI, VIZIANAGARAM DISTRICT ANDHRA PRADESH, AND REGISTERED UNDER THE GST ACT WITH GSTIN 37ADNPC1180D1ZW. 2. M/S VISHNUPRIYA ENGINEERING WORKS,, REPRESENTED BY ITS PROPRIETOR, SRI RAMESH CHONGALA, S/O LATE SATYAM, AGED ABOUT 60 YEARS, R/O PLOT NO 114 115, APIIC GROWTH CENTRE, BOBBILI, VIZIANAGARAM DISTRICT, ANDHRA PRADESH, AND REGISTERED UNDER THE GST ACT WITH GSTIN 37ADNPC1180D1ZW ...PETITIONER(S) AND 1. THE PRINCIPAL COMMISSIONER OF CUSTOMS AND CENTRAL TAX, VISAKHAPATNAM CENTRAL GST COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM, ANDHRA PRADESH. 2. THE UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY NORTH BLOCK, NEW DELHI. 2 ...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 to issue an appropriate writ, order or direction, more particularly one in the nature of Writ of Mandamus or any other appropriate writ, order or direction calling for the records of Respondent No.1 pertaining to the impugned Anti-Evasion Notice dated 23- 06-2025 (DIN.20250655YJ000000E524) and quash and set aside the said notice for being premature, vague, non-speaking and issued in violation of the COST Act and the constitutional principles of natural justice, and pass such other and further orders as may be deemed fit and proper in the interest of justice and equity 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(S): 1. V.RAVINDHAR Counsel for the Respondent(S): 1. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioners have been served with a notice, dated 23.06.2025 calling upon them to produce various documents set out in Paragraph No.2 of the said notice. This notice had been challenged by the petitioners on the ground that the said notice calls upon the petitioners to place various documents before the 1st respondent, who had issued the said notice, without giving any details as to why such documents are necessary. 2. We find considerable force in the said contention, raised by the petitioners in the writ petition challenging this notice. 3. The learned Standing Counsel after obtaining instructions submits that the said notice had been issued on the ground that the registration of the petitioners had been cancelled and that the petitioners had continued to receive consideration and GST amounts even after cancellation of registration and the same was amounting to evasion of tax. 4. None of the aforesaid reasons have been set out in the notice impugned before this Court. Further, the said notice is written in very general and ambiguous terms. For both the aforesaid reasons, this Writ Petition is allowed setting aside the notice, dated 23,06,2025 and leaving it open to the 1st respondent or any officer subordinate to the 1st respondent, who is 4 authorized, to initiate any further action, if any, in accordance with law. 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 24.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34768/2025 Date 24.12.2025 KA