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2026:APHC:16894 APHC010243552023

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

(Special Original Jurisdiction)

TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY SIX

PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 12903 & 10536 of 2023

WRIT PETITION NO: 12903/2023 Between:

1. S ARAOGI UDYOG PVT.LTD.,, (A COMPANY REGISTERED UNDER COMPANIES ACT, 1956) REPRESENTED BY COMPANY SECRETARY, MR. MUKESH KUMAR PANDEY 30/15/166, 3RD. FLOOR, HIRAWAT CENTRE, DABAGARDENS, VISAKHAPATNAM,

ANDHRA PRADESH - 530020 ...PETITIONER

AND

1. T HE UNION OF INDIA, THROUGH ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK NEW

DELHI

2. T HE ADDITIONAL COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE G.S.T.

BHAVAN, PORT AREA VISAKHAPATNAM -530035.

3. T HE JOINT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE G.S.T. BHAVAN, PORT AREA

VISAKHAPATNAM -530035.

4. T HE ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE G.S.T.

2 RRR,J &2 T0C26D:SA,JP HC:16894

W.P.Nos.12903 & 10536 of 2023 BHAVAN, PORT AREA VISAKHAPATNAM -530035.

...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 an appropriate Writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring a. that quashed the impugned order dated 21.02.2023 passed by the Respondent No. 2 confirming demand of GST of Rs. 1,60,86,151/- on ocean freight in respect of the impugned show cause notice dated 28.02.2021 and also summary of order in Form GST DRC-07 dated 03.03.2023 issued by the Respondent /No. 4, as it is against the judgment/order dated 24.08.2022 of Hon'ble Delhi High Court in the Petitioner's own case, illegal, without jurisdiction and without authority of law, contrary to the provisions of CGST Act, 2017 and unsustainable in law. b. that quashed the impugned show cause notice dated 28.02.2022_issued by the Respondent No. 3 under section 74(1) of the CGST Act, 2017 demanding GST of Rs. 2,58,96,018/- is illegal, without jurisdiction and without authority of law, contrary to the

provisions of CGST Act, 2017 and unsustainable in law. c) and to 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 stay the operation of the impugned Order in Original dated 21.02.2023 passed by the Respondent No.2 during the pendency of the writ

petition and to pass WRIT PETITION NO: 10536/2023

Between:

1. A GARWAL COAL CORPORATION PVT. LTD., (A COMPANY REGISTERED UNDER COMPANIES ACT, 1956) REPTD.BY ITS BRANCH MANAGER, SRI. BHUPENDRA NATH TIWARI, D. NO. 31/33/63, 1ST. FLOOR, OPP NEELLAMAVEPACHETTU,

VISAKHAPATNAM, ANDHRA PRADESH - 530020 ...PETITIONER

AND

1. U NION OF INDIA, THROUGH ITS SECRETARY DEPARTMENT OF

3 RRR,J &2 T0C26D:SA,JP HC:16894

W.P.Nos.12903 & 10536 of 2023 REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI

2. D EPUTY COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST DIVISION, VISAKHAPATNAM COMMISSIONERATE D.NO. 45-47-21, 2ND FLOOR, SRIYA COMPLEX NEAR NARSIMHA NAGAR RYTHU BAZAR, KAILASAPURAM, NH-5 VISAKHAPATNAM -

530024.

3. A SSISTANT COMMISSIONER OF CENTRAL TAX, VIZAG AUDIT CIRCLE VISAKHAPATNAM GST AUDIT CIRCLE G.S.T. BHAVAN,

PORT AREA VISAKHAPATNAM -530024.

...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 an appropriate Writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring a. that quashed the imp