P Umamaheswari Contractor vs. The State Of Andhra Pradesh
Held
The Court directed the departments to ascertain and release the GST amount payable to the petitioner within four months. It set aside the assessment order and remanded the matter to the assessing authority to reconsider the levy of interest and penalty, specifically regarding Section 74, in light of the alleged default by government agencies in timely GST payment.
Facts
The petitioner challenged an assessment order for the period 2024-25, alleging non-service of show cause notice, lack of signature, and incorrect levy of 18% GST instead of 5% on contracts, along with consequential interest and penalty.
Key Issues
Whether the assessment order was valid due to alleged procedural irregularities and incorrect tax rate. Whether interest and penalty are leviable when non-payment of GST is attributed to delayed payments by government agencies, and if Section 74 of the GST Act is applicable.
Sections Cited
Section 169, Section 74
AI-generated summary — verify with the full judgment below
APHC010249392026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH 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: 13089/2026 Between:
P UMAMAHESWARI CONTRACTOR, GST -37BSNPM9104K1Z7, REP. BY ITS PROPRIETOR, P. UMAMAHESWARI D.NO.1-64, MAIN ROAD, PANDLAPURAM VILLAGE BANAGANAPALLI MANDAL, NANDYAL - 518124, KURNOOL DISTRICT. ANDHRA PRADESH
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI -522503, AMARAVATHI, GUNTUR DISTRICT, A.P ...PETITIONER
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 DEPUTY ASSISTANT COMMISSIONER ST NANDYALLL CIRCLE, D.N0.25/3A3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.