IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(SPECIAL ORIGINAL JURISDICTION)

WEDNESDAY, THE THIRD DAY OF JULY

TWO THOUSAND AND TWENTY FOUR /

:PRESENT:

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HONOURABLE SRI JUSTICE HARINATH.N 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

WAST

...Petitioner

$\mathcal{L}_{\mathcal{L}}$

AND

品品管 產料

• 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-522501

$\mathfrak{f}_{\mathcal{S}}(t,\cdot)$

$...$ 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 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.

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

$\mathbb{S} \oplus \mathbb{C}$

The 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:

"Post on 31.07.2024 under the caption 'For Hearing'.

(電力)

Interim order granted earlier is extended till 20.08.2024."

$\mathbb{E}[\mathcal{S}^{\mathcal{A}}]$

$\mathbb{R}^{\mathbb{Z}}\cup\mathbb{R}^{\mathbb{Z}}$

$\mathbb{R}^{\mathbb{Z}^{\mathbb{Z}}}_{\frac{2\mathbb{Z}}{2\mathbb{Z}}\mathbb{Z}^{\mathbb{Z}}}$

$\mathcal{L} \rightarrow \mathcal{L}$

ISEA

$\mathbb{C}^2 X_i \to$

$\frac{d\mathcal{L}}{d\mathcal{L}} = \frac{d\mathcal{L}}{d\mathcal{L}} \frac{d\mathcal{L}}{d\mathcal{L}} \frac{d\mathcal{L}}{d\mathcal{L}}$

$\mathbb{G}{\mathcal{A}{\mathcal{A}}}\mathbb{G}{\mathcal{A}{\mathcal{A}}}\mathbb{G}{\mathcal{A}{\mathcal{A}}}\mathbb{G}{\mathcal{A}}\mathbb{G}{\mathcal{A}}$

$\mathbb{W}^{\ast}_{\mathbb{R}}(\mathbb{R})$ $\mathcal{F} \leftarrow \mathcal{F}$ $\gamma \leq \gamma \leq 1$

$\mathcal{M}_{\mathcal{A}} = \begin{bmatrix} 1 & 0 & 0 \ 0 & 0 & 0 \ 0 & 0 & 0 \end{bmatrix}$

基本以下 $\tau_{\rm DM} \geq$

$\mathcal{H}(\mathcal{G}_1)$

$\mathcal{N}(\mathbf{x})=\mathcal{N}(\mathbf{x})$

$\omega_{\rm{max}}^{\rm{max}}\sim\frac{1}{\omega_{\rm{max}}^{\rm{max}}}$ $\langle U|U\rangle$ $\mathcal{L} = \mathcal{L}$

${w_{i}}{i=1}^{n}$ 计程序工 $\mathbb{E}[\mathbb{E}{\mathcal{S}}\mathbb{E}{\mathcal{S}}]$ $\mathcal{L}^{\mathcal{L}}$ $\mathcal{M}{\mathcal{M}}\subset \mathcal{M}$

$\mathcal{A} = \left{ \begin{array}{c} \mathcal{A} \ \mathcal{A} \end{array} \right}$

${st^2, \tilde{t}^2,$ //TRUE COPY//

For $i$

$\mathcal{C}^{\mathcal{D}}\mathcal{K}$

7

Sd/- K. KASIRAO ACHARI

ASSISTANT REGISTRAR

$au$

SECTION OFFICER

To,

• 1. One CC to Sri. D.S.Sivadarshan, Advocate [OPUC]
• 2. Two CCs to GP for State Tax, High Court of Andhra Pradesh. [OUT]
• 3. Two spare copies

psk

HIGH COURT

RRR,J $\mathbf{8}$ $\mathsf{HN}, \mathsf{J}$

DATED:03.07.2024

NOTE: POST ON 31.07.2024 UNDER THE CAPTION 'FOR HEARING'

We de

$\mathbb{H}^{n-1}$

ORDER

WP.No.12608 of 2023

$\sim$

INTERIM ORDER EXTENDED