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Petition","2024-10-22","listingDates",[],"notices",[],"judgmentOrders",[],"caveatDetails",[],"entityInfo",{"_189":190,"_261":262,"_263":-5,"_264":265,"_266":267},"nextDateOfHearing","2025-07-09T00:00:00Z","lastDateOfHearing","dateCreated","2025-07-04T03:41:14.443796Z","dateModified","2025-08-21T22:08:56.276804Z","files",{"_268":270},[271,279,283,287,291,295,299,303,307,311,315,319,323,327,331,335,339,343,347,351,355,359,363,367,371,375,379,383,387],{"_272":273,"_274":275,"_276":277,"_278":-5},"pdfFile","APHC010239642023-order-1.pdf","markdownFile","APHC010239642023-order-1.md","markdownContent","## 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**\r\n\r\n### Between:\r\n\r\nM/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\r\n\r\n#### ...Petitioner\r\n\r\n#### $\\{ \\mathcal{A} \\in \\mathcal{A} \\mid \\mathcal{A} \\in \\mathcal{A} \\}$ **AND S**\r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax., GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n- 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\r\n\r\n### ...Respondents\r\n\r\n#### $\\mathcal{P}^{(1)}$\r\n\r\nPetition 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition 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\r\n\r\nMarin David\r\n\r\n $-1.51 - 0.21$ A DE OCTABLE\r\n\r\nis a total 了新老士的环 · 新国的工程系统 $\\mathcal{L} = \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal{L} \\mathcal$ $\\mathbb{E} \\supseteq \\mathbb{E} \\supseteq \\mathbb{E} \\cup \\mathbb{E}$ \r\n\r\nthereby restrain the Respondents fropr taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe 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 theNo | DATE | ORDER | Office
Note |\r\n|-----------|------------|-----------------------------------------|----------------|\r\n| 7. | 18.09.2024 | RRR, J
& HN,J | |\r\n| | | Post on 25.09.2024. | |\r\n| | | Interim direction granted earlier shall | |\r\n| | | stand extended till 04.10.2024. | |\r\n| | | ________
RRR,J | |\r\n| | | _______
HN,J | |\r\n| | | RJS | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":288,"_274":289,"_276":290,"_278":-5},"APHC010239642023-order-12.pdf","APHC010239642023-order-12.md","# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT (SPECIAL ORIGINAL JURISDICTION) THURSDAY, THE NINTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR :PRESENT: THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO **AND** THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY **WRIT PETITION NO: 12608 OF 2023**\r\n\r\n### Between:\r\n\r\nM/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\r\n\r\n...Petitioner\r\n\r\n# **AND**\r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n- 5. The Chief Commissioner of State Tax., Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n## IA NO: 1 OF 2023\r\n\r\nPetition 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 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the order dated 10.05.2023, 23.06.2023, 03.07.2024, 14.08.2024 & 04.09.2024 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following:\r\n\r\n#### ORDER:\r\n\r\n\"Post on 25.09.2024.\r\n\r\nInterim direction granted earlier shall stand extended till 04.10.2024.\"\r\n\r\n $\\ddot{\\bullet}$ \r\n\r\n $\\ddot{\\phantom{0}}$ $\\ddot{\\bullet}$ \r\n\r\n $\\mathbf{I}$ Sd/- V. SAVITRI GOWRI ASSISTANT REGISTRAR\r\n\r\n## //TRUE COPY//\r\n\r\n**SECTION OFFICER** \r\n\r\nUn\r\n\r\n $-$ \r\n\r\nTo,\r\n\r\n $\\overline{\\mathcal{A}}$ \r\n\r\n $\\sim$ \r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. [OUT]\r\n- 3. Two spare copies\r\n\r\n**SRL** \r\n\r\n## **HIGH COURT**\r\n\r\nRRR,J $\\mathbf{g}$ HN,J\r\n\r\nDATED: 19/09/2024\r\n\r\nPOST ON 25.09.2024\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":292,"_274":293,"_276":294,"_278":-5},"APHC010239642023-order-13.pdf","APHC010239642023-order-13.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.Nos.7796 of 2024, 9078 & 12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office
Note |\r\n|--------|------------|--------------------------------------------------|----------------|\r\n| | 25.09.2024 | RRR,J
& HN,J | |\r\n| | | | |\r\n| | | Post on 23.10.2024. | |\r\n| | | Interim
direction
granted
earlier
in | |\r\n| | | W.P.No.12608 of 2023 shall stand extended till | |\r\n| | | 29.10.2024. | |\r\n| | | _______
RRR,J | |\r\n| | | ______
HN,J
KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":296,"_274":297,"_276":298,"_278":-5},"APHC010239642023-order-14.pdf","APHC010239642023-order-14.md","# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI ( (SPECIAL ORIGINAL JURISDICTION)\r\n\r\nWEDNESDAY, THE TWENTY FIFTH DAY OF SEPTEMBER\r\n\r\nTWO THOUSAND AND TWENTY FOUR\r\n\r\n#### :PRESENT:\r\n\r\nTHE HONOURABLE SRI JUSTICE R RAGHUNANDAN RÃO\r\n\r\n#### **AND**\r\n\r\n## THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY **WRIT PETITION NO: 12608 OF 2023**\r\n\r\n#### Between:\r\n\r\nM/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\r\n\r\n...Petitioner\r\n\r\n#### **AND**\r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n- Regional GST Audit Commissioner (ST), and 4. Deputy Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n- 5. The Chief Commissioner of State Tax, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the order dated 10.05.2023, 23.06.2023, 03.07.2024, 14.08.2024, 04.09.2024 & 19.09.2024 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following:\r\n\r\n# ORDER:\r\n\r\n\"Post on 23.10.2024.\r\n\r\nInterim direction granted earlier in W.P.No.12608 of 2023 shall stand extended till 29.10.2024.\"\r\n\r\n> Sd/- K. J. RAJA BABU $A$ S **ASSISTANT REGISTRAR**\r\n\r\n $\\mathcal{R}$ \r\n\r\n//TRUE COPY//\r\n\r\n**SECTION OFFICER** \r\n\r\nTo,\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. $\\left[ \\text{OUT} \\right]$\r\n\r\n3. Two spare copies\r\n\r\n**ER** \r\n\r\n![](_page_2_Picture_11.jpeg)\r\n\r\n### **HIGH COURT**\r\n\r\nRRR,J $\\mathbf{g}$ HN,J\r\n\r\nDATED: 25/09/2024\r\n\r\nPOST ON 23.10.2024\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\nINTERIM ORDER EXTENDED\r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":300,"_274":301,"_276":302,"_278":-5},"APHC010239642023-order-15.pdf","APHC010239642023-order-15.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.No.12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.
No | DATE | ORDER | Office
Note |\r\n|-----------|------------|-----------------------------------------|----------------|\r\n| 9. | 23.10.2024 | RRR, J
& HN,J | |\r\n| | | Post on 13.11.2024. | |\r\n| | | Interim direction granted earlier shall | |\r\n| | | stand extended till 20.11.2024. | |\r\n| | | | |\r\n| | | ________ | |\r\n| | | RRR,J | |\r\n| | | | |\r\n| | | _______
HN,J | |\r\n| | | RJS | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":304,"_274":305,"_276":306,"_278":-5},"APHC010239642023-order-16.pdf","APHC010239642023-order-16.md","![](_page_0_Picture_0.jpeg)\r\n\r\n# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE TWENTY THIRD DAY OF OCTOBER, TWO THOUSAND AND TWENTY FOUR :PRESENT: THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY **WRIT PETITION NO: 12608 OF 2023**\r\n\r\n#### **Between:**\r\n\r\nM/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 AuthorisedSignatory Mr Sanjay Gulati Also at. Building No. 302. 1st FLOOR, New Shakti Bhawan, UdaanBhawan Complex, Opposite Terminal 3, IGI Airport, New Delhi-110037\r\n\r\n...Petitioner\r\n\r\n#### AND\r\n\r\n- 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\r\n- 2. Joint Commissioner State Tax, Kakinada Circle D.No.10-355 1st Road High Complex Pithapuram $C.T.$ Floor RamanayyapetaE.G.Dist Kakinada Andhra Pradesh 533005\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- Regional GST Audit and 4. Deputy Commissioner (ST), Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n\r\n5. The Chief Commissioner of State Tax, Door No.12-468-4,\\* Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the order dated 10.05.2023, 23.06.2023. 03.07.2024. 14.08.2024. 04.09.2024, 19.09.2024 $\\&$ 25.09.2024 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following;\r\n\r\nORDER:\r\n\r\n\"Post on 13.11.2024.\r\n\r\nInterim direction granted earlier shall stand extended till 20.11.2024.\" $\\n \\frac{1}{\\sqrt{2}}\\n$ \r\n\r\n## //TRUE COPY//\r\n\r\n $\\lambda$ SDI-A. VIJAYA BABU **ASSISTANT REGISTRAR SECTION OFFICER** \r\n\r\nTo,\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. $[OUT]$\r\n- 3. Two spare copies\r\n\r\n### **HIGH COURT**\r\n\r\nRRR,J $\\&$ HN,J\r\n\r\nDATED: 23/10/2024\r\n\r\nPOST ON 13.11.2024\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":308,"_274":309,"_276":310,"_278":-5},"APHC010239642023-order-17.pdf","APHC010239642023-order-17.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.No.12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|\r\n| | | | Note |\r\n| 10. | 13.11.2024 | RRR, J
& MRK, J | |\r\n| | | The
learned
Government
Pleader
for
Commercial Tax seeks time.
Post on 04.12.2024.
Interim order granted earlier shall stand
extended till 11.12.2024. | |\r\n| | | _______
RRR, J | |\r\n| | | _______
MRK, J
MJA | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":312,"_274":313,"_276":314,"_278":-5},"APHC010239642023-order-18.pdf","APHC010239642023-order-18.md","## IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE THIRTEENTH DAY OF NOVEMBER, TWO THOUSAND AND TWENTY FOUR :PRESENT: THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO\r\n\r\n#### **AND**\r\n\r\n# THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM\r\n\r\n#### **WRIT PETITION NO: 12608 OF 2023**\r\n\r\n#### **Between:**\r\n\r\nM/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 AuthorisedSignatory Mr Sanjay Gulati Also at. Building No. 302. 1st FLOOR, New Shakti Bhawan, UdaanBhawan Complex, Opposite Terminal 3, IGI Airport, New Delhi-110037\r\n\r\n...Petitioner\r\n\r\n#### **AND**\r\n\r\n- 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\r\n- 2. Joint Commissioner State Tax, Kakinada Circle D.No.10-355 1st Floor C.T. Complex Pithapuram High Road RamanayyapetaE.G.Dist Kakinada Andhra Pradesh 533005\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n- 4. Deputy Commissioner (ST), Regional GST **Audit** and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n- 5. The Chief Commissioner of State Tax, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the orders dated 10.05.2023, 23.06.2023, 03.07.2024, 14.08.2024. 04.09.2024, 19.09.2024, 25.09.2024 & 23.10.2024 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the\r\n\r\nPetitioner and GP for State Tax for the Respondents, the Court made the following\r\n\r\n### ORDER:\r\n\r\n\"The learned Government Pleader for Commercial Tax seeks time.\r\n\r\nPost on 04.12.2024.\r\n\r\nInterim order granted earlier shall stand extended till 11.12.2024.\"\r\n\r\nSD/- A. VIJAYA BABU **ASSISTANT REGISTRAR //TRUE COPY** illi **SECTION OFFICER** JEK\r\n\r\nTo,\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. $[OUT]$\r\n- 3. Two spare copies. **ER**\r\n\r\n**HIGH COURT** \r\n\r\n医月期产生\r\n\r\nRRR, J $\\&$ MRK, J\r\n\r\nDATED: 13/11/2024\r\n\r\nPOST ON 04.12.2024\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":316,"_274":317,"_276":318,"_278":-5},"APHC010239642023-order-19.pdf","APHC010239642023-order-19.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 &**\r\n\r\n## **12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|--------------------------------------------------------------------|--------|\r\n| | | | Note |\r\n| 12. | 11.12.2024 | RRR,J
& MRK,J | |\r\n| | | At
request
of
both
sides,
post
on
08.01.2025. | |\r\n| | | Interim
direction
granted
earlier
shall | |\r\n| | | stand extended till 29.01.2025. | |\r\n| | | _______
RRR,J | |\r\n| | | ______
MRK,J
KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":320,"_274":321,"_276":322,"_278":-5},"APHC010239642023-order-2.pdf","APHC010239642023-order-2.md","## **HIGH COURT OF ANDHRA PRADESH**\r\n\r\n## **MAIN CASE No.: W.P. No.12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.
No | DATE | ORDER | OFFICE
NOTE |\r\n|-----------|------------|------------------------------------------------------|----------------|\r\n| 2 | 23.06.2023 | UDPR, J & SV, J | |\r\n| | | At request of learned Government Pleader, for | |\r\n| | | filing counter, post after three weeks. | |\r\n| | | Interim order granted earlier is extended till then. | |\r\n| | | | |\r\n| | | ________
UDPR, J | |\r\n| | | ______ | |\r\n| | | SV, J
SS | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":324,"_274":325,"_276":326,"_278":-5},"APHC010239642023-order-20.pdf","APHC010239642023-order-20.md","# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR :PRESENT:\r\n\r\n## THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAG\r\n\r\nAND\r\n\r\n## THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 12608 OF 2023\r\n\r\n#### Between:\r\n\r\nM/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 AuthorisedSignatory Mr Sanjay Gulati Also at. Building No. 302. 1st FLOOR, New Shakti Bhawan, UdaanBhawan Complex, Opposite Terminal 3, IGI Airport, New Delhi-110037\r\n\r\n...Petitioner\r\n\r\n#### AND\r\n\r\n- 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\r\n- 2. Joint Commissioner State Tax, Kakinada Circle D.No.10-355 1st Floor $C.T. \\qquad Complex$ Pithapuram High Road RamanayyapetaE.G.Dist Kakinada Andhra Pradesh 533005\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n- 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n- 5. The Chief Commissioner of State Tax, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the orders dated 10.05.2023, 23.06.2023. 03.07.2024. 14.08.2024. 04.09.2024, 19.09.2024, 25.09.2024, 23.10.2024 & 13.11.2024 made herein and upon hearing the arguments of Sri D.S.Sivadarshan,\r\n\r\nAdvocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following\r\n\r\n### ORDER:\r\n\r\n\"At request of both sides, post on 08.01.2025.\r\n\r\nInterim direction granted earlier shall stand extended till 29.01.2025.\"\r\n\r\n> Sd/- P. VINOD KUMAR **ASSISTANT REGISTRAR**\r\n\r\n> > SECTION\r\n\r\nFICER\r\n\r\n//TRUE COPY//\r\n\r\nTo,\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. [OUT]\r\n- 3. Two spare copies. **ER**\r\n\r\n### **HIGH COURT**\r\n\r\nRRR, J $\\mathcal{L}$ MRK, J\r\n\r\nDATED: 11/12/2024\r\n\r\nPOST ON 08.01.2025\r\n\r\nORDER\r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":328,"_274":329,"_276":330,"_278":-5},"APHC010239642023-order-21.pdf","APHC010239642023-order-21.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 &**\r\n\r\n## **12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|-----------------------------------------------|--------|\r\n| | | | Note |\r\n| | 08.01.2025 | RRR,J
& MRK,J | |\r\n| | | Learned
Government
Pleader
for | |\r\n| | | Commercial
Tax,
appearing
for
the | |\r\n| | | respondents, seeks time. | |\r\n| | | Post on 22.01.2025. | |\r\n| | | B/o.
KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":332,"_274":333,"_276":334,"_278":-5},"APHC010239642023-order-22.pdf","APHC010239642023-order-22.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.Nos.7796 of 2024 and 9078 & 12608 of 2023**\r\n\r\n| Sl.No | DATE | ORDER | Office
Note |\r\n|-------|------------|-------------------------------------------------------------------|----------------|\r\n| 16 | 22.01.2025 | RRR, J
&
MRK,J | |\r\n| | | At request of the learned Government | |\r\n| | | Pleader
for
Commercial
Tax,
post
on
05.02.2025. | |\r\n| | | Interim
order
granted
earlier
in | |\r\n| | | W.P.No.12608 of 2023
shall stand extended till | |\r\n| | | 12.02.2025. | |\r\n| | | _______
RRR, J | |\r\n| | | _______
MRK, J | |\r\n| | | BSM. | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n\r\n## **PROCEEDING SHEET**",{"_272":336,"_274":337,"_276":338,"_278":-5},"APHC010239642023-order-23.pdf","APHC010239642023-order-23.md","#### lN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV I/ (SPECIAL ORIGINAL JURISDICTION) ,r= WEDNESDAY, THE TWENTY SECOND DAY OF JANUAR+\\`\r\n\r\n### ll^/O THOUSAND AND TWENTY FIVE\r\n\r\n#### :PRESENT:\r\n\r\n# THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND\r\n\r\n## THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAIVI WRIT PETITION NO: 12608 OF 2023\r\n\r\n#### Between.I\r\n\r\nM/s GMR Energy Liml-ted, 220 MW Barge Mounted Power plant Opposite commI-SSiOner Of Ports ADB Road KakI-nada East Godavari Andhra pradesh 533001 Rep by its Authorised signatory Mr Sanjay Gulati AIso at. Building No. 302. 1st FLOOR, New Shakti Bhawan, udaanBhawan complex, Opposl-te Terminal 3, IGI Airport, New Delhi-110037.\r\n\r\n#### ...Petl-tioner\r\n\r\n#### AND\r\n\r\n- 1. The Assistant commissioner state Tax, State Tax, Kakinada port circle Do.No.10-355 3rd FIoor C.T. Complex, Pithapuram High Road Ramanayyapeta, E.G. DI-St Kakinada Andhra Pradesh 533005\r\n- 2. JoI-nt Commissioner state Tax, Kakl'nada circle D.No.10-3551st Floor c.T. Complex pithapuram High Road RamanayyapetaE.G.Dist Kakinada Andhra Pradesh 533OO5\r\n- 3. Commissl-oner state Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra pradesh-522501\r\n- 4. Deputy .commissl'oner (sT), Regional GST Audit and Enforcement office First Floor, VMRDA Block B Vl'sakhapatnam.\r\n\r\n5. The Chief Commirtyssioner of state Tax, Door No.12-468-4, Adjacent To NH-16,Service Road, Kunchanapally,Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 actl-ons of the Respondents, more partI'Cularly, Respondent No.1 in seeking to recover the disputed amount of tax by issuI-ng letter dated 01.05.2023 especially when the maI-n Writ Petl-lion bearing W.P.No. 9078 of 2023 is Pending for adjudication as being illegal, arbitrary, unconstitutionaI, contrary to the provisions of APGST Act, 2017 and directly in violation of PrI'nCI'PleS Of natural justice and consequently set aside the letter dated 01.05.2023 issued by the Respondent No.1.\r\n\r\n#### JAIO: 1 OF 2Q2±\r\n\r\nI\r\n\r\nPetition under section 151 of 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 to stay the operation of the letter dated o1.05.2023 thereby restrain the Respondents from takl-ng any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the petition and the affidavit filed in support thereof and the orders dated 10.05.2023I 23.06.2023) o3.07.2024I 14.08.20241 04.09.2024,19.09.2024, 25.09.2024, 23.10.2024, 13.ll.2024 & ll.12.2024 made herein and upon hearing the arguments of sri D.S.Sivadarshan, Advocate for the petitioner and GP for State Tax for the Respondents, the court made the following RDER:\r\n\r\nff At request of -the learned Government PIeader for Commercial Tax, post on O5|02.2025l\r\n\r\nInterim order granted earlier in W.P.No.12608 of 2023 shall stand extended till 12.02.2025.\"\r\n\r\n> SD/- M.SRINIVAS ASSISTAN 5FFcaSTRAR OFFICER\r\n\r\n> > -..--i --\r\n\r\n//TRUE COPY// SE\r\n\r\nTol\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. [OUT]\r\n- 3. Two spare copies.\r\n\r\nER\r\n\r\n### **HIGH COURT**\r\n\r\nRRR, J $\\&$ MRK, J\r\n\r\nDATED: 22/01/2025\r\n\r\nPOST ON 05.02.2025\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":340,"_274":341,"_276":342,"_278":-5},"APHC010239642023-order-24.pdf","APHC010239642023-order-24.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 & 12608**\r\n\r\n## **of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office
Note |\r\n|--------|------------|------------------------------------------------|----------------|\r\n| | 05.02.2025 | RRR,J
& HN,J | |\r\n| | | At
the
request
of
the
learned | |\r\n| | | Government Pleader for Commercial Tax, post | |\r\n| | | on
05.03.2025. | |\r\n| | | Interim
order
granted
earlier
in | |\r\n| | | W.P.No.12608 of 2023 shall stand extended till | |\r\n| | | 12.03.2025. | |\r\n| | | _______
RRR,J | |\r\n| | | ______
HN,J
KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":344,"_274":345,"_276":346,"_278":-5},"APHC010239642023-order-25.pdf","APHC010239642023-order-25.md","# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE :PRESENT: THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH N\r\n\r\n### WRIT PETITION NO: 12608 OF 2023\r\n\r\n#### Between:\r\n\r\nM/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.\r\n\r\n#### ...Petitioner\r\n\r\n#### **AND**\r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax. GST Refunds Door No.12-468-4. Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- 4. Deputy Commissioner (ST), Regional GST **Audit** and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n\r\n5. The Chief Commissioner of State Tax, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the orders dated 10.05.2023, 23.06.2023. 03.07.2024. 14.08.2024. 04.09.2024, 19.09.2024, 25.09.2024. 23.10.2024, 13.11.2024. 11.12.2024 & 22.01.2025 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following\r\n\r\n#### ORDER:\r\n\r\n\"At the request of the learned Government Pleader for Commercial Tax, post on 05.03.2025.\r\n\r\nInterim order granted earlier in W.P.No.12608 of 2023 shall stand extended till 12.03.2025.\"\r\n\r\n## //TRUE COPY//\r\n\r\nSDI-A. VIJAYA BABU ASSISTANT REGISTRAR SECTION OFFICER\r\n\r\nTo,\r\n\r\n1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n\r\n- 2: Two CCs to GP for State Tax, High Court of Andhra Pradesh. $[OUT]$\r\n- 3. Two spare copies.\r\n\r\nsvp\r\n\r\n**HIGH COURT** \r\n\r\n $\\mathsf{RRR},\\mathsf{J}$ $\\mathbf{g}$ $HN,J$ \r\n\r\nDATED: 05.02.2025\r\n\r\nPost on 05.03.2025\r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":348,"_274":349,"_276":350,"_278":-5},"APHC010239642023-order-26.pdf","APHC010239642023-order-26.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 & 12608**\r\n\r\n## **of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office
Note |\r\n|--------|------------|------------------------------------------------|----------------|\r\n| | 05.03.2025 | RRR,J & Dr.KMR,J | |\r\n| | | At
the
request
of
the
learned | |\r\n| | | Government Pleader for Commercial Tax, post | |\r\n| | | on 19.03.2025. | |\r\n| | | Interim
order
granted
earlier
in | |\r\n| | | W.P.No.12608 of 2023 shall stand extended till | |\r\n| | | 26.03.2025. | |\r\n| | | _______
RRR,J | |\r\n| | | _________
Dr.KMR,J
KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":352,"_274":353,"_276":354,"_278":-5},"APHC010239642023-order-27.pdf","APHC010239642023-order-27.md","# IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE\r\n\r\n#### :PRESENT:\r\n\r\n## THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO\r\n\r\nAND\r\n\r\n## THE HONOURABLE SRI JUSTICE Dr. K MANMADHA RAO **WRIT PETITION NO: 12608 OF 2023**\r\n\r\n#### **Between:**\r\n\r\nM/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 Delhiwith the 110037.\r\n\r\n...Petitioner\r\n\r\n#### AND\r\n\r\n $\\mathcal{L} \\subset \\mathcal{L}$ \r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- 4. Deputy Commissioner $(ST)$ , Regional **GST** Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n\r\n5. The Chief Commissioner of State Tax, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n#### ...Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition under Section 151 of 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 to stay the operation of the letter dated 01.05.2023 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the orders dated $23.06.2023, \\qquad 03.07.2024,$ 14.08.2024. 10.05.2023, 04.09.2024, 19.09.2024, 23.10.2024, 13.11.2024. 25.09.2024, 11.12.2024, 22.01.2025 & 05.02.2025 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for Commercial Tax for the Respondents, the Court made the i na 🐰 following\r\n\r\n $\\mathcal{L}^{\\mathcal{N}}\\left(\\mathcal{L}^{\\mathcal{N}}\\right)$ \r\n\r\n## ORDER:\r\n\r\n\"At the request of the learned Government Pleader for Commercial Tax, post on 19.03.2025.\r\n\r\n $\\mathcal{L}_{\\mathcal{F}}(s)$ \r\n\r\nInterim order granted earlier in W.P.No.12608 of 2023 shall stand extended till 26.03.2025.\"\r\n\r\n> $\\mathbb{S} \\oplus \\mathbb{R} \\mathbb{R}^n$ $\\frac{2\\pi\\delta}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\sqrt{\\frac{2}{\\pi}}}\\frac{1}{\\$\r\n\r\n## **SD/- K SRINIVASA RAJU ASSISTANT REGISTRAR** $l(\\alpha)$\r\n\r\n## //TRUE COPY//\r\n\r\n## **SECTION OFFICER**\r\n\r\nTo,\r\n\r\n- 1. One CC to Sri.D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] $\\frac{d\\mathcal{L}}{d\\mathcal{L}} = \\frac{1}{\\sqrt{2\\pi}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L$\r\n\r\n $\\label{eq:1} \\begin{array}{c} \\mathcal{L} = \\mathcal{L} \\end{array} \\quad \\begin{array}{c} \\mathcal{L} = \\mathcal{L} \\end{array}$ \r\n\r\n $\\begin{array}{c}\\n\\mathbf{v} = \\mathbf{1} \\times \\mathbf{1} \\\\\r\n\\mathbf{v} = \\mathbf{1} \\times \\mathbf{1} \\\\\r\n\\mathbf{v} = \\mathbf{1} \\times \\mathbf{1} \\times \\mathbf{1}\\n\\end{array}$ \r\n\r\na Pagina.
A Pagina $\\mathcal{L} \\rightarrow \\mathcal{L}$ \r\n\r\n $\\mathbb{R}^n \\times \\mathbb{R}^n$ \r\n\r\n $\\mathcal{L} = \\mathcal{L} \\mathcal{L} \\mathcal{L}$ \r\n\r\n $\\mathcal{L}_{\\text{max}}(x)$ $\\begin{aligned} \\mathcal{L}_{\\text{max}}(\\mathcal{L}_{\\text{max}}) = \\mathcal{L}_{\\text{max}}(\\mathcal{L}_{\\text{max}}) \\\\ \\mathcal{L}_{\\text{max}}(\\mathcal{L}_{\\text{max}}(\\mathcal{L}_{\\text{max}})) \\end{aligned}$ \r\n\r\n $\\frac{1}{2} \\left( \\frac{1}{2} \\left( \\frac{1}{2} \\right) \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\left( \\frac{1}{2} \\right) \\right)$ \r\n\r\n $\\mathcal{A} = \\frac{1}{2} \\mathcal{A} \\mathcal{A} \\mathcal{A}$ \r\n\r\n $\\begin{array}{ll} 1 & \\rightarrow & 1 & \\rightarrow + \\\\ \\rightarrow & \\uparrow \\begin{matrix} \\mathbb{N} & \\rightarrow & \\rightarrow \\\\ \\rightarrow & \\uparrow \\begin{matrix} \\mathbb{N} & \\rightarrow & \\rightarrow \\\\ \\mathbb{N} & \\rightarrow & \\rightarrow \\end{matrix} & 3 \\end{array}$ \r\n\r\n3. Two spare copies.\r\n\r\n### **HIGH COURT**\r\n\r\n $\\mathbf{I}$ \r\n\r\nRRR, J $\\mathcal{S}$ Dr. KMR, J\r\n\r\nDATED: 05.02.2025\r\n\r\nPOST ON 19.03.2025\r\n\r\nORDER\r\n\r\nWP.No.12608 of 2023\r\n\r\n**INTERIM ORDER EXTENDED** \r\n\r\n![](_page_3_Picture_7.jpeg)",{"_272":356,"_274":357,"_276":358,"_278":-5},"APHC010239642023-order-28.pdf","APHC010239642023-order-28.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 & 12608**\r\n\r\n## **of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office
Note |\r\n|--------|------------|------------------------------------------------|----------------|\r\n| 19. | 19.03.2025 | RRR,J & Dr.KMR,J | |\r\n| | | At
the
request
of
the
learned | |\r\n| | | Government Pleader for Commercial Tax, post | |\r\n| | | on 02.04.2025. | |\r\n| | | Interim
order
granted
earlier
in | |\r\n| | | W.P.No.12608 of 2023 shall stand extended till | |\r\n| | | 23.04.2025. | |\r\n| | | _______
RRR,J | |\r\n| | | _________
Dr.KMR,J | |\r\n| | | KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":360,"_274":361,"_276":362,"_278":-5},"APHC010239642023-order-30.pdf","APHC010239642023-order-30.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE Nos.W.P.Nos.7796 of 2024 and 9078 & 12608**\r\n\r\n## **of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|---------------------------------------------------|--------|\r\n| | | | Note |\r\n| 18. | 02.04.2025 | RRR,J & Dr.KMR,J | |\r\n| | | Post on 23.04.2025. | |\r\n| | | Interim
order
granted
earlier
in | |\r\n| | | W.P.No.12608
of 2023 shall stand extended till | |\r\n| | | 18.06.2025. | |\r\n| | | _______ | |\r\n| | | RRR,J | |\r\n| | | _________ | |\r\n| | | Dr.KMR,J | |\r\n| | | KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":364,"_274":365,"_276":366,"_278":-5},"APHC010239642023-order-32.pdf","APHC010239642023-order-32.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.Nos.7796 of 2024 and 9078 & 12608 of**\r\n\r\n## **2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|---------------------------------------------------------------------------------------------------------------|--------|\r\n| | | | Note |\r\n| | 23.04.2025 | RRR, J
& BVLNC, J | |\r\n| | | Learned
Government
Pleader
for
Commercial Tax seeks time. | |\r\n| | | Post on 25.06.2025. | |\r\n| | | Interim
order
granted
earlier
in
W.P.No.12608 of 2023 shall stand extended till
09.07.2025. | |\r\n| | | _______
RRR, J | |\r\n| | | __________
BVLNC, J
MJA | |\r\n| | | | |",{"_272":368,"_274":369,"_276":370,"_278":-5},"APHC010239642023-order-34.pdf","APHC010239642023-order-34.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.No.7796 of 2024**\r\n\r\n## **and 9078 & 12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No | DATE | ORDER | Office
Note |\r\n|-------|------------|-------------------------------------------|----------------|\r\n| | 25.06.2025 | RRR, J
& JS,J. | |\r\n| | | Learned G.P. for Commercial Tax
seeks | |\r\n| | | further time. | |\r\n| | | Post on 09.07.2025. | |\r\n| | | Interim order granted earlier shall stand | |\r\n| | | extended till
further orders. | |\r\n| | | _______
RRR, J | |\r\n| | | ____
JS, J
Js. | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":372,"_274":373,"_276":374,"_278":-5},"APHC010239642023-order-4.pdf","APHC010239642023-order-4.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.No.12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No. | DATE | ORDER | Office |\r\n|--------|------------|--------------------------------------------|--------|\r\n| | | | Note |\r\n| 03. | 03.07.2024 | RRR, J
& HN, J | |\r\n| | | | |\r\n| | | Post
on 31.07.2024
under the caption | |\r\n| | | 'For Hearing'. | |\r\n| | | Interim order granted earlier is extended | |\r\n| | | till 20.08.2024. | |\r\n| | | | |\r\n| | | _______ | |\r\n| | | RRR, J | |\r\n| | | ______ | |\r\n| | | HN, J | |\r\n| | | KPV | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":376,"_274":377,"_276":378,"_278":-5},"APHC010239642023-order-5.pdf","APHC010239642023-order-5.md","### IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI\r\n\r\n(SPECIAL ORIGINAL JURISDICTION)\r\n\r\nWEDNESDAY, THE THIRD DAY OF JULY\r\n\r\nTWO THOUSAND AND TWENTY FOUR /\r\n\r\n#### :PRESENT:\r\n\r\n## THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO\r\n\r\nAND\r\n\r\nTHE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 12608 OF 2023\r\n\r\n#### Between:\r\n\r\nM/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\r\n\r\n**WAST** \r\n\r\n...Petitioner\r\n\r\n $\\mathcal{L}_{\\mathcal{L}}$ \r\n\r\n#### AND\r\n\r\n品品管產料\r\n\r\n- 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\r\n- 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\r\n- 3. Commissioner State Tax, GST Refunds Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n- 4. Deputy Commissioner (ST), Regional GST Audit and Enforcement Office First Floor, VMRDA Block B Visakhapatnam.\r\n\r\n5. The Chief Commissioner of State Tax,, Door No.12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District Andhra Pradesh-522501\r\n\r\n $\\mathfrak{f}_{\\mathcal{S}}(t,\\cdot)$ \r\n\r\n# $...$ Respondents\r\n\r\nPetition 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 tax 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.\r\n\r\n#### IA NO: 1 OF 2023\r\n\r\nPetition 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 thereby restrain the Respondents from taking any coercive steps, pending disposal of WP.No.12608 of 2023, on the file of the High Court.\r\n\r\n $\\mathbb{S} \\oplus \\mathbb{C}$ \r\n\r\nThe petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and the order dated 10.05.2023 & 23.06.2023 made herein and upon hearing the arguments of Sri D.S.Sivadarshan, Advocate for the Petitioner and GP for State Tax for the Respondents, the Court made the following: ORDER:\r\n\r\n\"Post on 31.07.2024 under the caption 'For Hearing'.\r\n\r\n(電力)\r\n\r\nInterim order granted earlier is extended till 20.08.2024.\"\r\n\r\n $\\mathbb{E}[\\mathcal{S}^{\\mathcal{A}}]$ \r\n\r\n $\\mathbb{R}^{\\mathbb{Z}}\\cup\\mathbb{R}^{\\mathbb{Z}}$ \r\n\r\n $\\mathbb{R}^{\\mathbb{Z}^{\\mathbb{Z}}}_{\\frac{2\\mathbb{Z}}{2\\mathbb{Z}}\\mathbb{Z}^{\\mathbb{Z}}}$ \r\n\r\n $\\mathcal{L} \\rightarrow \\mathcal{L}$ \r\n\r\n**ISEA** \r\n\r\n $\\mathbb{C}^2 X_i \\to$ \r\n\r\n $\\frac{d\\mathcal{L}}{d\\mathcal{L}} = \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}} \\frac{d\\mathcal{L}}{d\\mathcal{L}}$ \r\n\r\n $\\mathbb{G}_{\\mathcal{A}_{\\mathcal{A}}}\\mathbb{G}_{\\mathcal{A}_{\\mathcal{A}}}\\mathbb{G}_{\\mathcal{A}_{\\mathcal{A}}}\\mathbb{G}_{\\mathcal{A}}\\mathbb{G}_{\\mathcal{A}}$ \r\n\r\n $\\mathbb{W}^{\\ast}_{\\mathbb{R}}(\\mathbb{R})$ $\\mathcal{F} \\leftarrow \\mathcal{F}$ $\\gamma \\leq \\gamma \\leq 1$ \r\n\r\n $\\mathcal{M}_{\\mathcal{A}} = \\begin{bmatrix} 1 & 0 & 0 \\\\ 0 & 0 & 0 \\\\ 0 & 0 & 0 \\end{bmatrix}$ \r\n\r\n基本以下 $\\tau_{\\rm DM} \\geq$ \r\n\r\n $\\mathcal{H}(\\mathcal{G}_1)$ \r\n\r\n $\\mathcal{N}(\\mathbf{x})=\\mathcal{N}(\\mathbf{x})$ \r\n\r\n $\\omega_{\\rm{max}}^{\\rm{max}}\\sim\\frac{1}{\\omega_{\\rm{max}}^{\\rm{max}}}$ $\\langle U|U\\rangle$ $\\mathcal{L} = \\mathcal{L}$ \r\n\r\n $\\{w_{i}\\}_{i=1}^{n}$ 计程序工 $\\mathbb{E}[\\mathbb{E}_{\\mathcal{S}}\\mathbb{E}_{\\mathcal{S}}]$ $\\mathcal{L}^{\\mathcal{L}}$ $\\mathcal{M}_{\\mathcal{M}}\\subset \\mathcal{M}$ \r\n\r\n $\\mathcal{A} = \\left\\{ \\begin{array}{c} \\mathcal{A} \\\\ \\mathcal{A} \\end{array} \\right\\}$ \r\n\r\n $\\{st^2, \\tilde{t}^2,$ **//TRUE COPY//** \r\n\r\nFor $i$ \r\n\r\n $\\mathcal{C}^{\\mathcal{D}}\\mathcal{K}$ \r\n\r\n7\r\n\r\nSd/- K. KASIRAO ACHARI\r\n\r\nASSISTANT REGISTRAR\r\n\r\n $au$ \r\n\r\nSECTION OFFICER\r\n\r\nTo,\r\n\r\n- 1. One CC to Sri. D.S.Sivadarshan, Advocate [OPUC]\r\n- 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. [OUT]\r\n- 3. Two spare copies\r\n\r\npsk\r\n\r\n**HIGH COURT** \r\n\r\nRRR,J $\\mathbf{8}$ $\\mathsf{HN}, \\mathsf{J}$ \r\n\r\nDATED:03.07.2024\r\n\r\nNOTE: POST ON 31.07.2024 UNDER THE CAPTION 'FOR HEARING'\r\n\r\nWe de\r\n\r\n $\\mathbb{H}^{n-1}$ \r\n\r\n**ORDER** \r\n\r\nWP.No.12608 of 2023\r\n\r\n $\\sim$ \r\n\r\nINTERIM ORDER EXTENDED\r\n\r\n![](_page_3_Picture_8.jpeg)",{"_272":380,"_274":381,"_276":382,"_278":-5},"APHC010239642023-order-6.pdf","APHC010239642023-order-6.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI MAIN CASE No.W.P.Nos.9078 & 12608 of 2023 and 7796 of 2024**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No | DATE | ORDER | Office
Note |\r\n|-------|------------|---------------------------------------------------|----------------|\r\n| 01 | 31.07.2024 | RRR, J
&
HN,J | |\r\n| | | The
learned
Government
Pleader
for | |\r\n| | | Commercial Tax
seeks time to either file a | |\r\n| | | counter in W.P.Nos.7796 of 2024 & 9078 of | |\r\n| | | 2023 failing which a memo adopting the
counter | |\r\n| | | affidavit filed in W.P.No.12608 of 2023 would be | |\r\n| | | filed. | |\r\n| | | Post on 14.08.2024. | |\r\n| | | _______
RRR, J | |\r\n| | | ______
HN, J
BSM. | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":384,"_274":385,"_276":386,"_278":-5},"APHC010239642023-order-7.pdf","APHC010239642023-order-7.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI MAIN CASE No.W.P.No.12608 of 2023**\r\n\r\n## **PROCEEDING SHEET**\r\n\r\n| Sl.No | DATE | ORDER | Office
Note |\r\n|-------|------------|------------------------------------------------------------------|----------------|\r\n| 05 | 14.08.2024 | RRR, J
&
HN,J | |\r\n| | | Further time is sought for filing counter. | |\r\n| | | Post on 04.09.2024. | |\r\n| | | Interim order granted earlier shall stand
extended till then. | |\r\n| | | _______
RRR, J | |\r\n| | | ______
HN, J
BSM. | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |",{"_272":388,"_274":389,"_276":390,"_278":-5},"APHC010239642023-order-9.pdf","APHC010239642023-order-9.md","## **HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI**\r\n\r\n## **MAIN CASE No.W.P.No.12608 of 2023**\r\n\r\n## PROCEEDING SHEET\r\n\r\n| SI.
$\\mathsf{No}$ | DATE | ORDER | Office
Note |\r\n|----------------------|----------------|----------------------------------------------------|----------------|\r\n| $06\\\\$ | $04.09.2024\\\\$ | RRR, J & HN,J | |\r\n| | | For counter, post on 18.09.2024 finally. | |\r\n| | | Interim order granted earlier shall stand | |\r\n| | | extended till 25.09.2024. | |\r\n| | | | |\r\n| | | RRR, J | |\r\n| | | | |\r\n| | | $\\text{HN}, \\overline{\\text{J}}$
BSM/MJA | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |\r\n| | | | |","descriptions",{"_393":394,"_397":398},"enumFields",[198,200,193,25,395,396],"caseCategory","benchType","enumLookup",{"_198":399,"_200":401,"_193":403,"_25":405,"_395":407,"_396":408},{"_199":400},"Anticipatory Bail Application",{"_26":402},"Unknown Status",{"_192":404},"High Court of Andhra Pradesh",{"_26":406},"Unknown Section",{},{},"caseAiAnalysis","order","order-22","actionData","errors"]

Sl.No	DATE	ORDER
16	22.01.2025	RRR, J<br>&<br>MRK,J
		At request of the learned Government
		Pleader<br>for<br>Commercial<br>Tax,<br>post<br>on<br>05.02.2025.
		Interim<br>order<br>granted<br>earlier<br>in
		W.P.No.12608 of 2023<br>shall stand extended till
		12.02.2025.
		_______<br>RRR, J
		_______<br>MRK, J
		BSM.

Gmr Energy Limited vs. The Assistant Commissioner State Tax

AI Summary

Order Issued After Hearing

Original Order Copy

Order Text

HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI

MAIN CASE No.W.P.Nos.7796 of 2024 and 9078 & 12608 of 2023

PROCEEDING SHEET

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