M/S Surya Auto Filters vs. The Assistant Commissioner St
Held
The Court permitted the petitioner to make a representation to the 1st respondent regarding the payment of cess, directing the respondent to verify and pass orders on this issue. Recovery of cess and the bank attachment were stayed until the issue is resolved, conditional on the petitioner making the representation within one week.
Facts
The petitioner challenged an order in FORM DRC-07 levying tax and interest under Section 73 of the GST Act, 2017, due to GSTR-2A and GSTR-3B mismatch, and subsequent recovery steps including bank attachment. The petitioner contended that a cess amount of Rs. 3,70,474/- had already been paid but was not accounted for by the authorities.
Key Issues
The key legal issue was whether the recovery of tax and interest, particularly cess, was valid when the petitioner claimed prior payment of the cess amount not accounted for by the authorities, and whether the impugned order violated principles of natural justice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
APHC010293212026
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: 15578/2026 Between:
M/S SURYA AUTO FILTERS, D.NO. 41-17-30, DINDTYALA VAN I STREET, VIJAYAWADA-2 - ANDHRA PRADESH REPRESENTED BY ITS PROPRIETOR, SRI. CHANAMOLU SIVA SURYA NARAYANA S/O. GURAVAIAH AGED ABOUT 69 YEARS 520002
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, COMMERCIAL TAXES DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER (STATE TAX) GOVERNORPET CIRCLE,VIJAYAWADA ANDHRA PRADESH. 520002
THE DEPUTY ASSISTANT COMMISSIONER ST, COMMERCIAL TAXES DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER (STATE TAX) GOVERNORPET CIRCLE,VIJAYAWADA ANDHRA PRADESH. 520002
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI -110001
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237
THE BRANCH MANAGER
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