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 COMMISS