M/S. Lakshmi Infrastructure And Developers INDIA PVT LTD vs. State Of Andhra Pradesh
Held
The High Court noted that the GST Tribunal for Andhra Pradesh had been constituted and was functioning. Consequently, it closed all writ petitions, granting petitioners 8 weeks to file Second Appeals before the Tribunal under Section 112 of the GST Act, and continued any interim directions for 12 weeks.
Facts
Petitioners challenged First Appellate Orders levying 18% GST on job work receipts instead of 5%, along with interest and penalty, arguing against the applicability of specific GST notifications and sections. They had approached the High Court via writ petitions as the GST Tribunal was not functional.
Key Issues
The core issue raised by petitioners was the correct GST rate on job work and the legality of interest/penalty. 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
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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