IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATION (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE TENTH DAY OF MAY, TWO THOUSAND AND TWENTY THREE :PRESENT: THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE T MALLIKARJUNA RAO WRIT PETITION NO: 12608 OF 2023

Between:

M/s GMR Energy Limited, 220 MW Barge Mounted Power Plant Opposite Commissioner of Ports ADB Road Kakinada East Godavari Andhra Pradesh 533001 Rep by its authorised Signatory Mr Sanjay Gulati Also at. Building No. 302. 1st FLOOR. New Shakti Bhawan, Udaan Bhawan Complex, Opposite Terminal 3, IGI Airport, New Delhi-110037

...Petitioner

${ \mathcal{A} \in \mathcal{A} \mid \mathcal{A} \in \mathcal{A} }$ AND S

• 1. The Assistant Commissioner State Tax, State Tax, Kakinada Port Circle Do.No.10-355 3rd Floor C.T. Complex, Pithapuram High Road Ramanayyapeta, E.G. Dist Kakinada Andhra Pradesh 533005
• 2. Joint Commissioner State Tax, Kakinada Circle D.No.10-355 1st Floor C.T. Complex Pithapuram High Road Ramanayyapeta E.G.Dist Kakinada Andhra Pradesh 533005
• 3. Commissioner State Tax., GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501
• 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.
• 5. The Chief Commissioner of State Tax., Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh- $\mathcal{L} = \mathcal{L} = \mathcal{L} = \mathcal{L}$ 522501

...Respondents

$\mathcal{P}^{(1)}$

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 any order, direction, writ, more particularly on in the nature of Writ of Mandamus declaring the actions of the Respondents, more particularly, Respondent No.1 in seeking to recover the disputed amount of fax by issuing letter dated 01.05.2023 especially when the main writ petition bearing W.P.No. 9078 of 2023 is pending for adjudication as being illegal, arbitrary, unconstitutional, contrary to the provisions of APGST Act, 2017 and directly in violation of principles of natural justice and consequently set aside the letter dated 01.05.2023 issued by the Respondent No.1.

IA NO: 1 OF 2023

Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased stay the operation of the letter dated 01.05.2023

Marin David

$-1.51 - 0.21$ A DE OCTABLE

is a total 了新老士的环 · 新国的工程系统 $\mathcal{L} = \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal{L} \mathcal$ $\mathbb{E} \supseteq \mathbb{E} \supseteq \mathbb{E} \cup \mathbb{E}$

thereby restrain the Respondents fropr taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.

The petition coming on for hearjp`g, upon perusing the Petition and the affidavit filed in support thereof and_ up_9n hearing the arguments Of Sri D.S-.Sivadarshan, Advocate for 'the PetI-tiOner and GP for State Tax for the Respondents, the Court made the<foilpwing;

I \l

ORDER:

'lHeard,

Admittedly the connec'ted Writ Petition No.9078 of 2023 is posted today for counter of the leaned Go`vemment PIeader.

[n the meanwhile, as per the submission of learned counsel for petitioner, respondent No.1 has, issued demand notice. Challenging the same the present writ petition N6.12608' of 2023 is filed.

Learned Government PIeader3\_+WOu[d admit that in Wit Petition No.9078 of 2023 counter is not s6ifar filed and sought time.

In that view of the matte_r,, while directing both Writ Petitllon Nos.9078 and 12608 of 20231o be posted on 23.06.2023, in the meanwhile,

let respondent in writ petition No.12608 of 2023 shall not take any coercive steps against the petitioher prirsuant to the impugned demand notice dated 01.05.2023." -I sd/-- M. SHIN.IVAS -

//TRUE COPY//

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ASSISTANJ£EGiSTRAR

SECTION OFFICER For ASSIST A-N I rE=ulo I TAT`

To,

• 1. The As'sistant Commissioner,State'Tax, State Tax, Kakinada Port Circle Do.No.10-355 3rd Floor, C.I Complex, Pithapuram High Road Ramanayyapeta, E.G. Dist Kakinada Andhra Pradesh 533005
• 2. Joint Commissioner State Tax, Kakinada Circle D.No.10-3551st Floor C.T. Complex Pithapuram High Road Ramanayyapeta E.G.Dist Kakinada Andhra Pradesh 533005+ I
• 3. Commissioner State Taxu-GST:Refunds Door No.12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501
• 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office Fl-rst FIoor, VMRDA Block B Visakhapatnam.

I . J£ -I

• 5. The Chief Commissioner of State Taxu Door No.12468-4, Adjacent To NH-16,Service Road, Kuncrlanapally,Guntur District Andhra Pradesh-522501 (Addressee Nos.1 to 5 by RPAD)
• 6. One CC to Sri. D.S.Sivadarshan,`AdVocate [OPUC]

`\ ||

7. Two cos to GP for State Tax,~''H',i6h lcourt of Andhra Pradesh. IOUT]

.`., i .

|

8. Two spare copies

MM

/ /_

HIGH COURT

$\mathcal{L} = \mathcal{L}$ $\sigma_{\rm ph} \sim \sigma_{\rm ph}$ $\frac{N}{2\pi\sqrt{2}}=\frac{N}{2}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}\frac{N}{\sqrt{2}}$ $\chi^{(n)}{\alpha} = \chi^{(n)}{\alpha} \tilde{\chi}^{(n)}{\alpha} \tilde{\chi}^{(n)}{\alpha} \tilde{\chi}^{(n)}_{\alpha}$

$\left\langle \begin{array}{cc} \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \end{array} \right\rangle = \left\langle \begin{array}{cc} \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \end{array} \right\rangle = \left\langle \begin{array}{cc} \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \end{array} \right\rangle = \left\langle \begin{array}{cc} \mathbf{r} & \mathbf{r} \ \mathbf{r} & \mathbf{r} \end{array} \right\rangle =$ $\mathcal{L} = \mathcal{L}$

$\mathcal{L}{\mathcal{A}} = \mathcal{L}{\mathcal{A}}$ $\frac{1}{\sqrt{2}}\frac{1}{\sqrt{2}}$

$\mathcal{M}(\mathcal{L}{\mathcal{A}})$ $\mathcal{L}{\mathcal{L}{\mathcal{L}}}^{(1)} = \mathcal{L}{\mathcal{L}_{\mathcal{L}}}^{(1)}$

$\mathcal{L}(\mathcal{L})$

$\mathbb{R}^{\mathbb{N}} \subset \mathbb{R}^{\mathbb{N} \times \mathbb{N}}$

$\begin{array}{c} \text{SAGE} \ \text{SAGE} \ \text{SAGE} \end{array}$

$\gamma = \gamma$

$\mathcal{L}^{\mathcal{L}}$

$\mathcal{O}_{\mathcal{A}}$

$\mathcal{L}{\text{max}} = \mathcal{L}{\text{max}}$ $\mathcal{L} = \mathcal{L}$

$\mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{E} \left[ \mathbb{$ $\frac{1}{2} \left[ \frac{1}{2} \lambda^2 + \frac{1}{2} \lambda^2 \right]$ $\tau_{\rm UV} \sim 1.6$ $\mathcal{L}{\text{max}}^{(2)} = \mathcal{L}{\text{max}}^{(1)}$ $\mathcal{L} = \mathcal{L} \cup \mathcal{L} = \mathcal{L}$

$\mathcal{L}{\mathcal{L}{\mathcal{A}}} = \mathcal{L}{\mathcal{A}} \qquad \mathcal{L}{\mathcal{A}} = \mathcal{L}_{\mathcal{A}}$

$\mathbb{R}^2 \times \mathbb{R}^2 \times \mathbb{R}^2$

a may alang t

$\frac{1}{2} \times \frac{1}{2} \frac{1}{2}$

UDPRJ $\mathbf{g}$ TMRJ

DATED:10/05/2023

NOTE: POST ON 23.06.2023

ORDER

WP.No.12608 of 2023

DIRECTION