APHC010037092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE THIRD DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4420/2025 Between:

1. M /S. VIKRAM SOLAR LIMITED,, ALL MANZIL, OPPOSITE TO GOVERNMENT JUNIOR COLLEGE, SANJEEV NAGAR, TADIPATRI, ANANTAPUR, ANDHRA PRADESH - 515411, REP. BY ITS SENIOR GENERAL MANAGER - ACCOUNTS AND TAXATION, MR. NAVIN KARIWAL ...PETITIONER AND

1. T HE COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE,TIRUPATI, 9/86-A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND. TIRUPATI, ANDHRA PRADESH -

517502.

2. T HE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, TIRUPATI, 9/86-A, AMARAVATHI NAGAR,TIRUPATI, ANDHRA PRADESH - 517502.

3. T HE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI AUDIT CIRCLE, GUNTUR CENTRAL GST AUDIT COMMISSIONERATE 9/86-A, AMARAVATHI NAGAR, TIRUPATI, ANDHRA PRADESH - 517502.

4. D IRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL UNIT, N. T. C. HOUSE, III FLOOR, 15, N. M. ROAD, BALLARD ESTATE, MUMBAI -400001

5. C ENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENU