WP/16976/2024 of HAIGREEVA INFRATECH PROJECTS LTD Vs THE State of Andhra Pradesh,

1 APHC010336242024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 16976/2024 Between: Haigreeva Infratech Projects Ltd ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SUDHAKAR REDDY CHALLA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. SANTHI CHANDRA(Sr.STANDING COUNSEL FOR DRI AND DGGI) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with notices for assessment, for the period 2017-2021, by the State GST Authorities as well as the Central GST Authorities being the Directorate General of Goods and Services Tax Intelligence. 2 2. The petitioner being aggrieved by the simultaneous service of notices, both by the State and the Central Government, has approached this Court, by way of the present Writ Petition. 3. The main contention of the petitioner is that the petitioner can be subjected the assessment either by the State Authori