Lnsk Green House Agro Products LLP vs. The Joint Commissioner (State Tax)
Held
The High Court noted that the GST Tribunal for Andhra Pradesh has since been constituted and is functioning. Consequently, it closed all writ petitions, granting petitioners eight weeks to approach the Tribunal by way of Second Appeals under Section 112 of the GST Act, and continued interim directions for twelve weeks.
Facts
Petitioners challenged First Appellate Orders levying 18% GST on job work receipts instead of 5%, along with interest and penalty, arguing against specific notifications and sections. They filed writ petitions as the alternative remedy of filing Second Appeals before the GST Tribunal was unavailable at that time.
Key Issues
The primary issue raised by petitioners was the correct GST rate applicable to job work receipts (18% vs 5%). However, the High Court's decision centered on the procedural issue of whether to entertain writ petitions when the statutory appellate forum (GST Tribunal) has become functional.
Sections Cited
Section 107 of the Goods and Services Tax Act, 2017, Section 112 of the GST Act, 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
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