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S.P.Y. AGRO INDUSTRIES LIMITED vs. UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
UMA DEVI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

S.P.Y. AGRO INDUSTRIES LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 20, 2020
Order No.

W.P. No. 15426 of 2020

Citation

2020(10) TAXREPLY 3530
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ORDER

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the proceedings of the 5th Respondent vide Order OC. No. 26/2019, dated 29.01.2019 in Form GSTR-ASMT 13 insofar as imposing penalty of ₹ 4,27,19,192/- against the Petitioner and consequential proceedings vide OC. No. 149/2020, dated 12.08.2020, demanding the Petitioner to pay penalty as being illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 [‘CGST Act’], and the Andhra Pradesh State Goods and Services Tax Act, 2017 [‘AP SGST Act’] and violative of Articles 14 and 21 of the Constitution of India. 2) The facts, in issue, are that: i) The Petitioner herein is a Company and the deponent is the Director of the Company. The said Company is manufacturer of Grain based Extra Neutral Alcohol and also bottles Indian Made Foreign Liquor. The Petitioner after having got itself registered with CGST Act was discharging i....

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