Cause title — parties, addresses and appearances
APHC010213652026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE SIXTH DAY OF MAY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 11757/2026
Between:
1. M AKANDA NAIK, S/O. NARASIMHULU NAIK, AGED ABOUT 53
YEARS, OCC CONTRACTOR, R/O.PEDDA BIDKI, SETTIPALLI (V),
SAMBEPALLI (M), YSR KADAPA DISTRICT, PINCODE 516215.
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER STATE TAX, RAYACHOTY
CIRELE,
KADAPA
DIVISION,
YSR
KADAPA
DISTRICT,
PINCODE516269.
2. THE
DEPUTY
ASSISTANT
COMMISSIONER
STATE
TAX,
RAYACHOTY CIRCLE, KADAPA DIVISION, YSR KADAPA DISTRICT,
PINCODE 516269.
3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL
SECRETARY
OF
THE
GOVERNMENT,
REVENUE
(ST)
DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI,
GUNTUR DISTRICT, PINCODE 522238.
4. THE
CHIEF
ENGINEER,
MINOR
MEDIUM
IRRIGATION,
VIJAYAWADA, NTR DISTRICT, PINCODE 520002.
5. THE EXECUTIVE ENGINEER, IRRIGATION DIVISION, KADAPA, YSR
KADAPA DISTRICT, PINCODE 516001.
6. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE),
2
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001.
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be
pleased to issue a writ of mandamus or any other appropriate writ or direction
declaring that the impugned Order in Form GST DRC-07, vide REFERENCE
NO. ZD3703250295188, dated 20.03.2025, passed by the Respondent for
the Tax Period 2023-24 under Section 73 of APGST Act, 2017, imposing
GST @ 18PERCENT on the Works Contracts (Government Works)
executed by the Petitioner for Respondent No. 5 which is Government Entity,
is contrary SI.No. 3 (vi) of the Notification no. 11/2017-Central Tax (Rate),
dated 28.06.2017 as amended by Notification no. 20/2017- Central Tax
(Rate), dated 22.08.2017, is without jurisdiction, contrary to law and illegal
and consequently set aside the same or alternatively in case it is held that the
rate of tax @ 18PERCENT is correct, direct the Respondent No. 5 to pay the
differential tax @ 6 PERCENT along with interest and penalty of Rs.
1,64,034/- out of Rs.3,22,914/- in respect of works executed either to the
Petitioner to enable it to pay to the Department or directly to the Department
to the Account of the Petitioner and further direct the Respondent No. 5 to
pay the differential tax @ 6PERCENT along with interest and penalty of
Rs.1,64,034/- out of Rs.3,22,914/- for the works executed w.e.f. 01.01.2022
to the Petitioner so as to enable the Petitioner to pay the same to the
Department or to pay the same directly to the Department to the account of
the Petitioner and pass
IA NO: 1 OF 2026
Petition under Section 151 CPC praying that in the circumstances stated
in the affidavit filed in support of the petition, the High Court may be pleased to
grant stay of all further proceedings, including recovery of the tax @ 18%
along with interest and penalty of Rs.3,22,914/- , pursuant to the impugned
Order in Form GST DRC-07, vide REFERENCE NO. ZD3703250295188,
dated 20.03.2025, passed by the Respondent for the Tax Period 2023-24
under Section 73 of APGST Act, 2017, and pass
Counsel for the Petitioner:
1. MODAPOTHULA SUMALATHA
Counsel for the Respondent(S):
3
1. GP FOR IRRI AND CAD
2. GP FOR COMMERCIAL TAX
4
The issue raised in the present writ petition has been decided by this Court, by an order, dated 24.07.2024 in W.P.No.22663 of 2023. 2. Following the said judgment, the Writ Petition is disposed of, affirming the order of assessment. However, there shall also be a direction to respondent No.5 to pay the differential amount of tax for the assessment period, covered under the impugned assessment order to the petitioner to enable the said petitioner to pass on the said tax to the Commercial Tax Department. The said payment shall be cleared within a period of two (2) months from the date of receipt of this order.
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
