BharatTaxGST

J L Constructions vs. The Deputy Assistant Commissioner (Sate Tax)

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WP/9841/2026HC Andhra PradeshGSTCNR APHC01019323202615 July 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR7 pages
For Petitioner: M V J K KUMARFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010193232026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 16th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9841/2026 Between: 1. J L CONSTRUCTIONS, D.NO.6/2/689, ANANTAPUR SOCIETY BUILDING, ROOM NO 5, RAM NAGAR, ANANTAPUR-515001, ANDHRA PRADESH. REP. BY ITS MG. PARTNER, SRI. KIRAN CHANDRAN JONNAGADALA, S/O SATYANARAYANA, AGED ABOUT 45 YEARS. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER SATE TAX, PULIVENDULA CIRCLE, YSR KADAPA DIVISION, ANDHRA PRADESH.516390 2. THE ASSISTANT COMMISSIONER ST, ANANTHAPURAMU-LL CIRCLE, ANDHRA PRADESH. 515001 3. THE CHIEF COMMISSIONER OF STATE TAX, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT -521144, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, 2 ANDHRA PRADESH.522237 5. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI-110001. ...RESPONDENT(S): Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.9841 of 2026

ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)

Heard Mr.M.V.J.K.Kumar, learned counsel for the petitioner. Also heard Mr.R.Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, appearing for the respondents, who made submissions with reference to proceedings of the 3rd respondent dated 15.07.2026. 2. The grievance of the petitioner in the present writ petition is non-consideration and disposal of the representation dated 02.04.2026 made by it with regard to payment of balance interest towards filing of the belated returns of the tax period 2017-18 even after making part payment and putting the petition schedule property to auction as arbitrary, unjust etc. and for consequential directions.

3.

At the time of considering the matter it is noted that in pursuance of the order dated 13.02.2026, the 3rd respondent after considering the representation made by the petitioner, vide

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proceedings dated 15.07.2026 in Form GST DRC-21 granted instalments, for payment of the tax dues amounting Rs.31,73,399/- (CGST interest due Rs.16,48,100/- and SGST interest due Rs.15,25,299/-) in four instalments. As per the proceedings, the schedule for payment is as follows: Installment CGST Interest in Rs. SGST Interest in Rs. Due date First 4,12,025-00 3,81,325-00 20.07.2026 Second 4,12,025-00 3,81,325-00 20.08.2026 Third 4,12,025-00 3,81,325-00 20.09.2026 Fourth 4,12,025-00 3,81,325-00 20.10.2026

4.

Learned counsel for the petitioner, on instructions, submits that payment of monthly installments as granted by the 3rd respondent would create financial burden on the petitioner. He submits that the petitioner may be accorded some more time for making the payments instead of the schedule in the proceedings dated 15.07.2026, so that it would clear the tax dues(interest) without any default.

5.

Though the learned Government Pleader submits that the instalments granted by the 3rd respondent are reasonable and

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warrants no change, this Court, in the facts and circumstances of the case, considering the submissions made by the learned counsel for the petitioner, is inclined to allow the petitioner to pay the amount due (Rs.31,73,399/-) by the end of December, 2026 in monthly equal instalments starting from Only 2026. 6. However, it is made clear that in the event of default in payment of any instalment, the instalment facility shall stand withdrawn automatically and the respondents may take further action in the matter.

7.

Accordingly, the Writ Petition is disposed of. There shall be no order as to costs.

8.

As a sequel, interlocutory applications pending if any, shall stand closed.

___________________________ JUSTICE NINALA JAYASURYA

______________________ JUSTICE T.C.D.SEKHAR Date: 16.07.2026

Note: Issue C.C. on 18.07.2026. B/o.

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No.9841 of 2026

DATE: 16.07.2026

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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.