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RAVINDRA MUTHAVARAPU vs. THE SUPERINTENDENT OF CENTRAL TAX AND OTHERS.
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
K MANMADHA RAO
Pet. Counsel
Karan Talwar.
Res. Counsel
Kunuku Durga Prasad

Petitioner / Applicant

RAVINDRA MUTHAVARAPU
Respondent THE SUPERINTENDENT OF CENTRAL TAX AND OTHERS.
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 9, 2025
Order No.

WRIT PETITION Nos. 17995, 17997, 18001, 18018, 18019 & 18024 of 2024

Citation

2025(4) TAXREPLY 13105
Original Order
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ORDER

The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As the issues raised in all these Writ Petitions are similar and they are being disposed of by way of this Common Order. 2. The company, M/s. Kusalava Batteries Private Limited, had been liquidated. It appears that the taxes and the penalty levied, against this company, could not be recovered during the liquidation process. 3. The 1st respondent in all these Writ Petitions had issued notices to the petitioners, calling upon them to remit the amounts set out in the notices, on the ground that the petitioners are directors in the liquidated company and would be liable to pay the dues of such company, by virtue of Section 88 of the Central Goods and Services Tax, 2017 [for short “the CGST Act”]. 4. The details of the orders of assessment, notices of demand and the amounts claimed in each of the Writ Petitions, against the petitioners are given below:- ....

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