M/S. Rana Man Power And Placement Services Private Limited vs. The State Of Andhra Pradesh
Held
The High Court noted that the GST Tribunal for Andhra Pradesh has now been constituted and is functioning. Consequently, the Court closed all writ petitions, granting petitioners eight weeks to file second appeals before the Tribunal under Section 112 of the GST Act, and continued any interim directions for twelve weeks.
Facts
Petitioners challenged first appellate orders levying GST at 18% instead of 5% on job work receipts, along with interest and penalty. They approached the High Court via writ petitions as the GST Tribunal was not functional at that time.
Key Issues
The primary issue was the applicability of the correct GST rate on job work receipts. The High Court's decision centered on the availability of an alternative statutory remedy before the newly constituted GST Tribunal.
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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