M/S. Munnangi Sea Foods PVT LTD. vs. State Of Andhra Pradesh
Held
The High Court noted that the GST Tribunal for Andhra Pradesh has now been constituted. It closed all writ petitions, directing petitioners to approach the Tribunal by way of Second Appeals under Section 112 of the GST Act within eight weeks, while continuing any interim directions for twelve weeks.
Facts
Petitioners challenged appellate orders confirming 18% GST on job work receipts instead of 5%, along with interest and penalty, through writ petitions. They approached the High Court as the Goods and Services Tax Tribunal was not yet constituted and functioning.
Key Issues
The key legal issue raised was the correct GST rate applicable to job work receipts and the validity of the assessment and appellate orders. The High Court's decision, however, primarily addressed the availability of an alternative remedy before the newly constituted GST Tribunal.
Sections Cited
Section 6(2) of CGST Act 2017, Section 74, Section 107 of the Goods and Services Tax Act, 2017, Section 112 of the GST Act, Notification No. 11/2017-CT(Rate), Notification No. 31/2017-CT(Rate)
AI-generated summary — verify with the full judgment below
APHC010465012021
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SIXTEENTH 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 Nos.: 28062, 28112, 28114, 28129, 28139, 28140, 29049, 29718, 30253, 30273, 30357, 30371, 30376 of 2021; 355, 8132, 18600, 30392, 30161, 30169, 31329, 31142, 41258 of 2022; 3805, 5823, 7696, 11497, 14807, 15498, 16367, 16391, 16443, 19418, 22218, 24284, 24396, 27559 of 2023; 1151, 1593, 2458, 2811, 2891, 2902, 6018, 5943, 6019, 7142, 7154, 7620, 10028, 10159, 10477, 12562, 12704, 12695, 12696, 13908, 15792, 15879, 18554, 18744, 18808, 19424, 20053, 21319, 21993, 22739, 23295, 24503, 25738, 25741, 26431, 26481, 27324 of 2024; 113, 467, 1835, 3890, 5333, 5367, 6376, 7887, 7901, 7916, 7920, 9140, 9141, 9142, 9143, 9925, 9964, 10110, 10220, 10223, 10234, 11446, 11449, 11456, 11464, 11473, 11995, 11998, 12018, 16477, 20765, 24570, 26876, 33406, 33628, 36185, 36570 of 2025 and 1674, 5643, 6651 & 2223 of 2026
W.P.No.28062 of 2021 Between:
M/S. ANJANEYA SEA FOODS, ONGOLE, D.NO. 37/1
The judgment continues below.
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