WP/12487/2024 of GEMINI EDBLES AND FATS INDIA LIMITED Vs THE ASSISTANT COMMISSIONER OF CENTRAL TAXES

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos: 5253 OF 2023, 12485. 12487 AND 12488 OF 2024 WRIT PETITION NO: 5253 OF 2023 Between; M/s. Priyanka Refineries Private Limited, rep. by its Accounts Manager, Mr. Ullingi Eswara Rao, 9-463, Pithapuram Road, Ramanayyapet, Kakinada-533 005, East Godavari, Andhra Pradesh. ...PETITIONER AND 1. Deputy Commissioner (ST), Kakinada, Andhra Pradesh. 2. State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi Amaravathi, Guntur District. 3. Union of India, Rep. by its Secretary, Ministry of Finance, 3^^ Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. Central Board of Indirect Taxes and Customs, Rep. by its Principal Commissioner (GST), GST Policy Wing, Ministry of Finance, Department of Revenue, New Delhi. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit fil