IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE B KRISHNA MOHAN . AND HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NOS: 9030 & 13065 OF 2024 WRIT PETITION NO: 9030 OF 2024 Between: M/s. Masterminds, (M. Siva Prasad, Proprietor), D. No. 5-25-72, Gayatri Nilayam, 3/11, Brodipet, Guntur-522002 ...PETITIONER AND 1. Commissioner of Central Tax (Appeals), Kannavarithota, Guntur, Andhra Pradesh 2. Commissioner of Central Tax, Guntur GST Commissionerate, Kannavarithota, Guntur, Andhra Pradesh 3. Union of India, (Represented by its Secretary (Revenue)), Department of Revenue, North Block, New Delhi. 4. State of Andhra Pradesh, (Represented by its Principal Secretary to Government), Revenue (CT-II) Department, Secretariat, Amaravathi, Andhra Pradesh ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed 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 in nature of a writ of mandamus and set aside the impugned Order-In-Appeal No. GUN-GST- 000-APP-011-2023-24-COMMR dt.21.11.2023 passed by the 1st Respondent as being illegal, passed without authority of law, violative of the principles of natural justice, without jurisdiction, violative of Articles 14 and 19(1)(g) and 265 of the Constitution of India and against the provisions of COST Act, 2017 and notifications issued thereunder. lA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay the recovery of demand, interest, and penalty confirmed vide impugned Order-In-Appeal No. GUN-GST-OOO-APP-011- 2023-24-COMMR dt.21.11.2023 passed by the 1st Respondent and pass such further order in the interest of justice. The petitioner has paid amount of Rs.1,50,89,406/- as pre-deposit while filing an appeal before the 1st respondent authority. an lA NO: 2 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 1st respondent to issue the impugned Order-In-Appeal in English. lA NO: 3 OF 2024 Between: 1. Commissioner of Central Tax (Appeals), Kannavarithota, Guntur Andhra Pradesh 2. Commissioner of Central Tax Kannavarithota, Guntur, Andhra Pradesh 3. Union of India, (Represented by its Secretary (Revenue)), Department of Revenue, North Block New Delhi. Guntur GST Commissionerate ...VACATE PETITIONER/RESPONDENTS 1 TO 3 AND 1. M/s. Masterminds, (M. Siva Prasad, Proprietor), D. No. 5-25-72, Gayatri Nilayam, 3/11, Brodipet, Guntur-522002 ...RESPONDENT/WRIT PETITIONER 2. State of Andhra Pradesh, (Represented by its Principal Secretary to Government), Revenue (CT-II) Department, Secretariat, Amaravathi Andhra Pradesh ...RESPONDENT/RESPONDENT N0.4 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to vacate the interim order I.A. No. 1 of 2024 dated 24.04.2024 in W.P. No. 9030 of 2024. Counsel for the Petitioner: SRI Y SREENIVASA REDDY Counsel for the Respondent Nos. 1, 2 & 3: SRI Y N VIVEKANANDA Counsel for the Respondent No. 4: GP FOR COMMERCIAL TAX WRIT PETITION NO: 13065 OF 2024 Between: M/s. Stru Fabs (P) Ltd, Represented by K. Praveen Sankar Its director, 187, Strufabs Private Limited, Block D, Autonagar, IDA, Visakhapatnam, Andhra Pradesh, 530012. Mobile No. 9440293444. E Mail Id- strufabs@gmail .com. ...PETITIONER AND 1. The Commissioner of Central Tax and Customs (Appeals), 4th Floor, Customs House, Port Area, Visakhapatnam - 530 035. 2. The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Government of India, North Block, Central Secretariat, New Delhi - 110 001. 3. The Chief Commissioner of Central Taxes and Customs., O/o The Commissioner of Central Tax, Visakhapatnam CGST Commissionerate, New GST Bhavan, Beside Port Admin Office/Dredging Corporation, Port Area, Visakhapatnam Port, Andhra Pradesh - 530 035. 4. The Assistant Commissioner of Central Tax., Visakhapatnam Central GST Division, Narshimha Nagar Rythu Bazar, Kailasapuram, NH-5, Visakhapatnam - 530024 D.No. 45-57-21, 2nd Floor, Sriya complex. Near ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ more particularly in the form of Writ of Mandamus directing Respondent No. 3 to provide a certified translated copy of the Order in Appeal passed vide OIA No. VIZ- EXCUS-001 -APP-025-23- 24 dated 27-10-2023 (DIN 20231055AS0000413627) in respect of the Appeal filed by the Petitioner vide Appeal No. 04/2023(VSP)CE. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondents: SRI Y N VIVEKANANDA The Court made the following: COMMON ORDER % APHC010084002024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NOS: 9030/2024 & 13065/2024 WRIT PETITION NO: 9030/2024 Between: ...PETITIONER M/s. Masterminds, AND ...RESPONDENT{S) Commissioner Of Central Tax Appeals and Others Counsel for the Petitioner: 1.YSREENIVASA REDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.YN VIVEKANANDA WRIT PETITION NO: 13065/2024 Beh/veen: ...PETITIONER M/s. Stru Fabs (p) Ltd AND ...RESPONDENT(S) The Commissioner Of Central Tax And Customs Appeals and Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 2 HBKM,J &HVN,J^ W.P. Nos. 9030 & 13065 of 2024 % The Court made the following: COMMON ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned counsel for the petitioners and the learned counsel for the respondents. 2. The two writ petitions i.e., W.P.Nos.9030 & 13065 of 2024 arise against the impugned orders in the Appeal passed by the respondent in Hindi language, which is not understandable by the parties concerned. 3. It is the grievance of the writ petitioners that the grounds of appeal were also not considered by the Appellate Authority on its own merits. However, the translated copy of the impugned orders in the Appeal is also not the exact translation for the same even according to the Appellate Authority is concerned. In similar situation another Co-ordinate Bench of this Court in W.P.No.13043 of 2024 & batch dated 05.08.2024 passed the following order: "15. Accordingly, these writ petitions are disposed of with a direction to the Commissioner (Appeals), (respondent No. 3 in W.P.Nos.13043 and 13046 of 2024 and respondent No.1 in W.P.No.14904 of 2024) to furnish copies of the orders passed by him in these three writ petitions, in English, to the petitioners, within three weeks from the date of receipt of a copy of this order. It Is further directed that the orders passed by the Commissioner (Appeals) would not come into effect until English copies of the said orders are served on the petitioners and the limitation for the petitioners to take steps against such orders would commence only when the 3 HBKM,J &HVN.J W.P. Nos. 9030 & 13065 of 2024^ copies of such orders, in English, are served on the petitioners. Upon such service, it would be open to the petitioners to take such steps as they may deem appropriate, including approaching this Court by way of fresh writ petitions, against the orders passed by the Commissioner (Appeals). There shall be no order as to costs. ” 4. It is the case of the writ petitioners that, even on merits, the Appellate Authority did not consider the grounds raised in the Appeal, apart from writing the impugned order in Hindi language, which is not understandable to the parties concerned. 5. On the other hand, the learned Standing Counsel appearing for the respondents submits that in both the cases the translated version of the impugned orders were issued. He also confirms that the Appellate Authority concerned mentioned that it is not an exact translation. However, insofar as the W.P.No. 13065 of 2024 is concerned, the petitioner only sought for certified copy of the translated version of the impugned order passed by the Appellate Authority. 6. Be that as it may, as the common points are involved and the objections are raised by the petitioners with respect to the expression of the Appellate Authority in Hindi language, having inconvenience to understand the same, apart from having the grievance of non consideration of the grounds of Appeal which were not considered by the 4 % HBKM.J &HVN,J W.P.Nos.9030 & 13065 of 2024 Appellate Authority, they sought by all means for remanding the matter to consider the issue afresh by the Appellate Authority. 7. In the interest of the justice, this Court deems it fit to remand the matter to the Appellate Authority for consideration of the grounds of Appeal on merits by writing the impugned orders in English as required, so as to understand the same by the parties concerned for an effective implementation of the same. 8. Accordingly, the impugned orders of the Appellate Authority are set- aside by remanding the matter to hear the matter afresh on merits, giving due opportunity to the appellants before the Appellate Authority and the Appeal should be decided as expeditiously as possible in English. 9. Accordingly, these Writ petitions are disposed of. Any deposit made by the writ petitioners during the pendency of the writ petition, it shall be dealt with in accordance with law. Interim order, if any, deemed to have been vacated. There shall be no order as to costs. As a sequel. Interlocutory Applications pending, if any, shall stand closed. SD/- SHAIK MOHD. F?AFI ASSISTANT registrar //TRUE COPY// SEC OFFICER To, The Commissioner of Central Tax (Appeals), Kannavarithota, Guntur Andhra Pradesh. 2. The Cornmissioner of Central Tax, Guntur GST Commissionerate Kannavarithota, Guntur, Andhra Pradesh (Revenue), Union of India, Department of Revenue, North Block New Delhi. 4. The Principal Secretary to Government, Revenue (GT-ll) Department, Secretariat, Velagapudi, Amaravathi, Andhra Pradesh. 5. The Commissioner of Central Tax and Customs (Appeals), 4th Floor, Customs House, Port Area, Visakhapatnam - 530 035. 6. The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Government of India, North Block, Central Secretariat, New Delhi - 110 001. 7. The Chief Commissioner of Central Taxes and Customs., O/o The Commissioner of Central Tax, Visakhapatnam CGST Commissionerate, New GST Bhavan, Beside Port Admin Office/Dredging Corporation, Port Area, Visakhapatnam Port, Andhra Pradesh - 530 035. 8. The Assistant Commissioner of Central Tax., Visakhapatnam Central GST Division, D.No. 45-57-21, 2nd Floor, Sriya complex.4 Near Narshimha Nagar Rythu Bazar, Kailasapuram, NH-5, Visakhapatnam - 530024 9. One CC to Sri Y Sreenivasa Reddy, Advocate [OPUC] 10. One CC to Sri Y N Vivekananda, Advocate [OPUC] 11. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC] 12. Three CD Copies TF HIGH COURT DATED:30/01/2025 COMMON ORDER WP.Nos.9030 & 13065 of 2024 '*!i c I 2 MAR 2025 ^ . Current Section ^ M^i?SPATCV^i;^ DISPOSING OF THE W.P.s, WITHOUT COSTS