WP/21258/2024 of NAGA SAI OILS PRIVATE LIMITED Vs THE UNION OF INDIA

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K.MANMADHA RAO WRIT PETITION NO: 21258 OF 2024 Between: M/s. Naga Sal Oils Private Limited, Through its Authorized Representative Miriyala Nara Hari Rao, S/o.Late Venkateswarlu, Aged 71 years. Having Office at Shop No.2-15-233, Kota Bazar, Sattenapalli Road, Narasaraopet, Palnadu District-522601. ...PETITIONER AND 1. The Union of India, Through the Revenue Secretary Ministry of Finance Department of Revenue, North Block, New Delhi-110 001. 2. The State of Andhra Pradesh, Through its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi, Amarayathi, Guntur District. 3. The Additional Commissioner (GST Appeals), O/o. The Commissioner of Central Tax and Customs (Appeals) D. No. 55-17-3, C-14, 2"^^ Floor. Industrial Estate, Autonagar, Vijayawada-520007. 4. The Assistant Commissioner of Service Tax, Narasaraopet Circle, Narasaraopet, Guntur-2 Division. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying th