President Water Users Association 7 Velpanur vs. The State Of Ap
Held
The High Court allowed the petitioner's counsel to withdraw the writ petition, granting them liberty to pursue other appropriate legal remedies under law.
Facts
A Water Users Association challenged GST assessment orders for 2018-19 and 2024-25, alleging procedural irregularities such as lack of signature and Document Identification Number (DIN). The petitioner also contested the levy of GST at 12% instead of 5% for works related to the 'Neeru Chettu Programme', along with consequential interest and penalty.
Key Issues
The key legal issues concerned the procedural validity of GST assessment orders due to alleged lack of signature and DIN, and the correct GST rate applicable to works under the 'Neeru Chettu Programme' versus the rate applied by the authorities.
AI-generated summary — verify with the full judgment below
APHC010305602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16062/2026 Between:
PRESIDENT WATER USERS ASSOCIATION 7 VELPANUR, 7 VELPANUR GST -37CIPPR0273P1ZD REP. BY ITS PRESIDENT, MR. M. RANGAIAH PLOT NO.104, BRAHMA TOWERS NGOS COLONY, NANDYAL - 518501 KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE STATE OF AP, REP BY ITS PRINCIPAL, SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI - 522503, AMARAVATHI, GUNTUR DISTRICT, A.P
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI - 110001. 3. THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER ST, NANDYAL-I CIRCLE, D.NO.29/178-31 B, OLD GOWTHAM SCHOOL BUILDING SBI COLONY, NANDYAL-518501, ANDHRA PRA
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