IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1989 OF 2025 Between: M/s Keerthi Sri Industries, Represented by its Managing Partner Malleswari Bandarupalli, 679/c/I, NRT Road, Puttavaripalem, Prakasam District, Andhra Pradesh, PIN 523 302 ...PETITIONER AND 1. The Assistant Commissioner Of State Tax, Chirala Circle, Chirala, Guntur II Division 2. The Joint Commissioner (ST), Guntur -II Division, Guntur District 3. The State of Andhra Pradesh, Represented by Secretary of Government (CT) Finance, Government of Andhra Pradesh, Secretariat Buildings, Velagapudi, Amravati, Guntur District - 522 503 4. Union of India, Ministry of Finance, Represented by its Secretary, North Block, 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 may be pleased to issue any writ. Order or direction more particularly one in the nature of writ of Mandamus, challenging the order dated 22-04-2024 passed Pi under Section 73(9) of the C.G.S.T. Act 2017, along with the show notice dated 23-01-2024 under section 73(1) passed by the 1st respondent i beyond the period of limitation and beyond the powers of Section 168A being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(l)(g) and 265 of the Constitution of India, and consequently set aside the cause IS as same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased may be pleased to stay the operation of the Order-in Original dated 22-04-2024 (Reference Case.lD.No.AD370124004458A) under Section 73 (9) of APGST/CGST Act, 2017 passed by the 1st respondent, pending disposal of the writ petition. may Counsel for the PetitionerSRI HARANADHA RAJU KATTA Counsel for the Respondents No.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI P PONNA RAO, (SC FOR CENTRAL GOVERNMENT) The Court made the following: ORDER wm APHC010031942025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE / PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1989/2025 Between: ...PETITIONER Keerthi Sri Industries AND ...RESPONDENT(S) The Assistant Commissioner Of State Tax and Others Counsel for the Petitioner: 1.HARANADHA RAJU KATTA Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) The learned counsel for the petitioner seeks leave of this Court to withdraw the present Writ Petition and file a comprehensive Writ Petition challenging the extension of limitation under Section 168A of the Central Goods and Services Tax Act, 2017. Accordingly, the present Writ Petition is dismissed as withdrawn with leave. There shall be no order as to costs. w ^ *■ As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- P.U.V.BHASKAR RAO ASSISTANTREGISTRAR //true copy// ^SECT^ OFFICER Advocate [OPUC] Court of Andhra Pradesh. To, . haranadha raju katta FOR COMMERCIAL TAX .High PONNA RAO, (SC FOR CENTRAL Advocate [OPUC] 1. OneCCto SRI 2. TwoCCsto GP [OUT] 3. OneCCto SRL P- government 4. Three C.D.Copies nm . HIGH COURT DATED:29/01/2025 ORDER WP.No.1989 of 2025 ANOlj|| X 2 7 MAR 2025 1$,^ . Current Section ^ DISMISING THE WP AS WITHDRAWN WITHOUT COSTS