SUBODH ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri D.S.S. Siva Darshan, learned counsel appearing for the petitioners in W.P.No.13043 and 13046 of 2024, Sri P. Venkata Prasad, learned counsel appearing for the petitioner in W.P.No.14904 of 2024, Sri O. Uday Kumar, learned counsel appearing for the 1st respondent, Sri Y.N. Vivekananda, learned counsel appearing for the other official respondents, and the appellate authority, who is arrayed as the 3rd respondent in W.P.No.13043 and 13046 of 2024, appearing in person.

(2.) As all the three writ petitions arise out of a common issue they are being disposed of by way of this common order.

(3.) At the outset, it may be stated that this judgment is not on the merits of any of the three cases and is only dealing with the question of whether the appellate order under Sec. 107 of the CGST Act, 2017 can be issued, in the State of Andhra Pradesh, in Hindi only.