Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010631162023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 32631/2023 Between: 1. M/S. SARDA METALS AND ALLOYS LTD.,, SURVEY NO. 179 TO 203, APIIC, INDUSTRIAL PARK, KOTHAVALASA, VIZIANAGARAM, ANDHRA PRADESH-535240. REP. BY MR T SRINIVASA RAO, DGM(FINANCE AND ACCOUNTS) ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GSTAPPEALS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS (APPEALS), D. NO.3-30-15, RING ROAD, GUNTUR- 522006. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, VIZIANAGARAM CGST DIVISION, VISAKHAPATNAM CGST COMMISSIONERATE, NEAR DANDUMARAMMA TEMPLE, CANTONMENT AREA, VIZIANAGARAM-535003. 3. THE COMMISSIONER OF CENTRAL TAXES, VISHAKHAPATNAM CGST COMMISSIONERATE, NEW GST BHAVAN, BESIDE PORT ADMIN OFFICE/ DREDGING CORPORATION, PORT AREA, VISHAKHAPATNAM PORT, ANDHRA PRADESH-530035. 2 RRR,J & GTK,J W.P.No.32631 of 2023 4. THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128-A NORTH BLOCK, NEW DELHI-110001 ...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, Order or direction particularly one in the nature WRIT OF MANDAMUS (a) setting aside the Impugned Order-in- Appeal No. VIZ-GST-000-APP-039-23-24 dated 25.08.2023 confirming demand of Rs.60,06,665/- along with equivalent penalty of Rs.60,06,665/- under Section 122(b) of the CGST Act and interest under Section 50 of the CGST Act and (b) pass IA NO: 1 OF 2023 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 pleased to direct Respondent No.2 to refrain from recovery of the demands confirmed in the Impugned Order dated 25.08.2023 passed by Respondent No. 1 and pass Counsel for the Petitioner: 1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1. SANTHI CHANDRA (Jr. Standing Counsel for CBIC) 2. Y V ANIL KUMAR (Central Government Counsel) 3 RRR,J & GTK,J W.P.No.32631 of 2023 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents. 2. The present Writ Petition has been filed assailing the First Appellate Order, passed under Section 107 of the Goods and Services Tax Act, 2017. This Writ Petition was entertained, in as much as the alternative remedy, of filing Second Appeal, was not available to the petitioner, at that stage. 3. This Court is now informed that the G.S.T. Tribunal for the State of Andhra Pradesh has been constituted and is presently functioning. 4. In that view of the matter, it would be left open to the petitioner to approach the Tribunal, by way of Second Appeal, under Section 112 of the GST Act. 5. In the circumstances, this Writ Petition is closed, leaving it open to the petitioner to approach the Tribunal, by way of Second Appeal, under Section 112 of the GST Act. 6. As a measure of protection for the petitioner, a time period of eight (08) weeks is given to the petitioner, from today, to approach the Tribunal, under Section 112 of the GST Act. Further, the interim direction, 4 RRR,J & GTK,J W.P.No.32631 of 2023 granted, if any, in this Writ Petition, shall continue for a period of twelve (12) weeks. 7. It is also directed that the Registry shall return the Original Order of Assessment or the Appellate Order that may have been filed along with the present Writ Petition. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _______________________ TUHIN KUMAR GEDELA, J Date:24.06.2026 KPV Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR,J & GTK,J W.P.No.32631 of 2023 68 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION No.32631 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.06.2026 KPV