Pakala Janardhan vs. The Assistant Commissioner Of State Tax
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APHC010680322025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] TUE AY, THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 35178 of 2025, 18334, 27727, 27728, 27729 & 27799 of 2024 and 541, 10342, 10446, 14428 & 14443 of 2025 WRIT PETITION NO: 35178/2025 Between:
P VENUGOPAL NAIDU, WORKS CONTRACTOR S/O. LATE. P.VENKATA SUBBAIAH NAIDU, AGED ABOUT 50 YEARS, OCC BUSINESS, 6-7-567/301, SAI PRANEETHA REDDY NILAYAM, SRIPURAM COLONY, TIRUPATHI, TIRUPATHI -517501, ANDHRA PRADESH.
...PETITIONER AND 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN NEW DELHI - 110001. 2) .
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-I) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 3)
THE ASSISTANT COMMISSIONER ST, TIRUPATI -II CIRCLE, TIRUPATI, SRI BALAJI DISTRICT
THE EXECUTIVE OFFICER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, CHITTOOR, SRI BALAJI DISTRICT. 5)
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THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, CHITTOOR, SRI BALAJI DISTRICT. 6)
THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT -521144, ANDHRA PRADESH
...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 topleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS (i) declaring the action of the Assistant Commissioner (ST), Tirupati-ll Circle, Tirupati in not considering the Notification Nos. 11/2017-CT(Rate) dated 28-06-2017, 12/2017-CT(Rate) dated 28-06-2017 and 24/2017-CT dated 21- 08-2017, 20/2017-CT (Rate) dated 22-08-2017 31/2017 dated 13-10-2017, 1/2018-Central Tax (Rate) dated 25-01-2018, 50/2018-Central Tax dated 13-09-2018 issued by the Ministry of Finance, Union of India and taxing the works done to TTD @ 18percent treating it as not falling within the scope of the above Notifications as illegal, arbitrary, improper, unjust, improper, without juri iction and authority of law, contrary to the notifications and the provisions of GST Act 2017, violative of principles of natural justice and articles 14, 19(1) (g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same or alternatively (ii) declare the inaction on the part of the Executive Officer, TTD in not considering the representations made by the Petitioner to it either to pay the enhanced rate of 6percent as levied by the GST authorities with penalty and interest or (iii) to give clarification pursuant to the letter addressed by the Executive Officer , TTD dated 22-04-2018 to the Chief Commissioner, State GST to grant necessary instructions and to refrain the Assistant Commissioner (ST) , GST Department not to issue any further communication pursuant to the show cause notice dated 26-09-2025 in Form DRC -01 for the period 2021-22 as he is also a Government Official who has to wait for the instructions to be issued by the State GST Chief Commissioner and consequently to direct the Chief Commissioner to issue instructions
accordingly or (iv) to direct the Executive Officer to pay balance amount of 6percent along with interest and penalty as levied in the show cause notice (iv) and pass
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IA NO: 1 OF 2025 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 pleased to grant stay all further proceedings arising out of impugned Show cause notice dated 26-09-2025 issued by the Assistant Commissioner (ST)-II Tirupathi- II Circle Tirupathi and pending disposal of the writ petition and pass Counsel for the Petitioner:
M V J K KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NVS PRASADA VARMA 3. 4 RRR,J & TCDS,J W.P.No.35178 of 2025 & batch
The Court made the following Common Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
The issues raised in the present set of Writ Petitions, are covered by the Judgment of this Court, dated 03.03.2026, in W.P.No.33250 of 2022. 2. Accordingly, these Writ Petitions are disposed of, in terms of the said Judgment, dated 03.03.2026. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:10.03.2026 KPV
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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos: 35178 of 2025, 18334, 27727, 27728, 27729 & 27799 of 2024 and 541, 10342, 10446, 14428 & 14443 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.