WP/33528/2023 of M/s. Jemini Plaza, Vs The Superintendent of Central Tax,

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF MARCH t/ *1 i TWO THOUSAND AND TWENTY FIVE A PRESENT 1 Q9:S HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO WRIT PETITION NO: 33528 OF 2023 Between: M/s. Jemini Plaza, D.No. 13-1-55, Ramayya Street, Suryaraopet, Main Road, ‘^^^hra Pradesh-533001. Represented by its Managing Partner MalhdiVijayaram Reddy, S/o. Venkataram Reddy, ...PETITIONER(S) AND 1. The Superintendent of Central Tax, Kakinada Port CGST Range Kakinada CGST Division, D.No. 16-23-62/1, 3rd Floor, GST Building Pallamraju Nagar, Kakinada-533001. 2. Union of India, Rep. by its Secretary, Ministry of Finance, 3'^ Floor Jeevan Deep Building, Sansad Marg, New Delhi-110001. ...RESPONDENTS 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 to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the vires of Section 16(2)(c) of the APGST Act / CGST Act which is a charging provision and Section 41(2)