M/S. Sl Ap Private Limited vs. The Additional Commissioner State Tax And Appellate Authority
Held
The High Court noted that the GST Tribunal for Andhra Pradesh had since been constituted and was functioning. Therefore, it closed all writ petitions, granting the petitioners liberty 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, arguing it was contrary to specific GST notifications and sections. The High Court had initially entertained these writ petitions because the Goods and Services Tax Tribunal was not yet constituted or functioning.
Key Issues
The primary issue raised by petitioners concerned the correct GST rate (18% vs 5%) applicable to job work receipts and the validity of associated interest and penalty. The High Court's decision, however, focused on the procedural issue of the availability of an alternative remedy before the newly constituted GST Tribunal.
Sections Cited
Section 107, Section 112, Section 6(2) of CGST Act 2017, Section 74, 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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