2026 (3) TMI 1693

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.... Petitioner: Sri V. Ganesh Bhujangarao, Learned Counsel. For the Respondent Nos. 1, 2 and 5: Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, Learned Government Pleader for State Tax, For the Respondent No. 4: Sri Syed Siddiqha, learned counsel appears for Sri G. Kalyan Chakravarthy, Learned Counsel. ORDER: Sri V. Ganesh Bhujangarao, learned coun....

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....ed in DRC-01 penalty dated 29.09.2023 levying demand of Rs. 19,32,467.36 with penalty of Rs. 96,623/- CGST and Rs. 96,623/- SGST as illegal, arbitrary, unjust, improper, without jurisdiction and authority of law, not maintainable in the eye of law, in not following the principles of natural, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently set asi....