WP/2971/2024 of SRI PARAMESWARA HIGH SCHOOL Vs THE UNION OF INDIA on 12 August 2026

APHC010052312024

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI

(Special Original Jurisdiction)

THURSDAY, THE 13th DAY OF AUGUST 2026

PRESENT

THE HONOURABLE SRI JUSTICE RAVI CHEEMALAPATI

WRIT PETITION NO: 2971/2024

Between:

1. SRI PARAMESWARA HIGH SCHOOL, RAMARAJU PALLI, PULIVENDULA ROAD, KADAPA DISTRICT. REP BY ITS

CORRESPONDENT K.PRAMESWARA REDDY S/O NAGI

REDDY,AGED 66 YEARS,RAMARAJUPALLI VILLAGE. BUILT- UP, PULIVENDULA ROAD, KADAPA DISTRICT,

...PETITIONER

AND

1. THE UNION OF INDIA, THORUGH REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION , ESI

HOSPITAL ROAD, GUNNADALA,VIJAYAWADA, KRISHNA

DISTRICT.

2. THE

DEPUTY

DIRECTOR,

AUTHORIZED

OFFICER,

EMPLOYEES

INSURANCE

CORPRORATION,

D.NO.6-1-

77/A,VARADARAJA NAGAR, TIRUPATI, TIRUPATHI DISTRICT

3. THE

RECOVERY

OFFICER,

SUB-REGIONAL

OFFICE,

TIRUPATI, D.NO. 1-1-77/A,VARADARAJA NAGAR, TIRUPATI, TIRUPATI DISTRICT.

...RESPONDENT(S):

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 a Writ or order more particularly one in the nature of Writ of Mandamus declaring the action of the 3 rd respondent in

issuing the impugned show cause Notice No. 79000306540001302, dated 5-1-2024 for payment of Rs.24,18,538, under Rule 73(1) of Second Schedule of Income Tax Act 1961 as illegal, arbitrary, violation of principals of natural justice and violations of Article 14 , 19(1)(g) and 21 of the Constitution of India and consequently set aside the impugned proceedings No. 79000306540001302, dated 10-1-2024 issued under the ESI Act 1948 and pass IA NO: 1 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondent 3rd respondent to dispose of the representation of the petitioner dated 22-1-2024 pending disposal of the main W.P. and pass Counsel for the Petitioner:

1. B S VENKATA RAMESH

Counsel for the Respondent(S):

1. K SANGAN NAIDU

2. O UDAYA KUMAR (CENTRAL GOVT COUNSEL)

The Court made the following: