M/S Ashirvad Pipes PVT LTD vs. The Additional Commissioner (St)
Held
The High Court noted that the GST Tribunal for Andhra Pradesh had been constituted and was functioning. Consequently, it closed all writ petitions, directing the petitioners to approach the Tribunal by way of Second Appeals under Section 112 of the GST Act within eight weeks, and continued any interim directions for twelve weeks.
Facts
Petitioners challenged First Appellate Orders levying 18% GST instead of 5% on job work receipts, along with interest and penalty, arguing the tax rate was incorrect and the levy was without a proper assessment order. They had approached the High Court via writ petitions as the alternative remedy of filing a Second Appeal was unavailable at that time.
Key Issues
The key legal issue was whether the High Court should continue to entertain writ petitions challenging First Appellate Orders when the statutory alternative remedy of filing a Second Appeal before the newly constituted GST Tribunal had become available.
Sections Cited
Section 107, Section 112
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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