BharatTaxGST

N Ashok vs. The State Of Andhra Pradesh

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WP/27065/2023HC Andhra PradeshGSTCNR APHC01050478202309 February 2026Bench: SUBBA REDDY SATTI6 pages
For Petitioner: GUMMADAVALLI VAMSI KUMAR
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Facts

The petitioner, a contractor, sought release of Rs. 5,11,463/- for completed road works. The respondents indicated that the delay was due to pending Quality Control reports and the petitioner's failure to submit their GST number.

Held

The Court directed the respondents to release Rs. 4,77,443/- to the petitioner within three months, acknowledging the admitted and undisputed nature of this portion of the payment. The Quality Control amount was to be released subject to the completion of the QC process.

Key Issues

Whether a writ petition is maintainable for the release of admitted contractual dues, and if the respondents' actions in withholding payment were arbitrary.

Sections Cited

Article 226

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010504782023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] TUESDAY,THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 27065/2023 Between: 1. N ASHOK, S/O. YANGLA RAJU, AGED ABOUT 27 YEARS, OCC . CONTRACTOR, RIO SALAMMAGARI STREET, VELDURTHY VILLAGE, MANDAL, KURNOOL DIST. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, PANCHAYAT RAJ AND RURAL DEVELOPMENT DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 2. THE COMMISSIONER, PANCHAYAT RAJ AND RURAL DEVELOPMENT DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, NH -16, TADEPALLI, GUNTUR DISTRICT. 3. THE DISTRICT COLLECTOR PANCHAYAT WING, KURNOOL DISTRICT. 4. THE EXECUTIVE ENGINEER, P.R.I. DIVISION, ADONI, KURNOOL DISTRICT. 5. THE MANDAL PARISHAD DEVELOPMENT OFFICER, VELDURTHY MANDAL, KURNOOL DISTRICT. 6. THE PULLAGUMMI VILLAGE, PULLAGUNITNI GRAM PANCHAYAT, REP.BY ITS EXECUTIVE AUTHORITY- CUM- PANCHAYAT SECRETARY, PULLAGUMMI VILLAGE, VELDURTHY MANDAL, 2 KURNOOL DISTRICT. 7. THE SARPANCH, PULLAGUMMI VILLAGE, PULLAGUMMI GRAM PANCHYAT, VELDURTHY MANDAL, KURNOOL DISTRICT. 8. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE AND PLANNING DEPARTMENT, SECRETARIAT,VELAGAPUDI,AMARAVATI,GUNTURDISTRICT. ...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 order, writ or direction more particularly one in the nature of Writ of Mandamus declaring the action of the Respondents in not releasing the funds amounting Rs.2,80,002/- Rs.2,31,461/- totaling of Rs.5,11,463/-to the petitioner under SDF towards the work done by the petitioner for the works 1)Pucca Internal roads / streets including Drainage system and culverts within a village under convergence funds at location Dodda Jamulanna House to Maloni Vagu at Pullagummi Village of Pullagummi Gram Pamchayat of Veldurthy Mandal, 2)Pucca Internal roads / streets including Drainage system and culverts within a village under convergence funds at location from RandB Road to Maloni Vagu at Pullagummi Village of Veldurthy Mandal, as being illegal, arbitrary and violative of provisions of the Andhra Pradesh Panchayat Raj Act, 1994 and Un Constitutional and consequently direct the respondents to release funds amounting Rs.2,80,002/- Rs.2,31,461/- totaling of Rs.5,11,463/- to the petitioner under SDF grants towards the work done by the petitioner for the works and pass IA NO: 1 OF 2023 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 consequently direct the respondents to release funds amounting Rs.2,80,002/- Rs.2,31,461/- totaling of Rs.5,11,463/- to the petitioner under SDF grants towards the work done by the petitioner for the works pending disposal of the main writ petition and pass Counsel for the Petitioner: 1. GUMMADAVALLI VAMSI KUMAR Counsel for the Respondent(S): 3 1. GP FOR FINANCE PLANNING 2. VENKATA REDDY GAJJALA SC FOR ZPP, MPP, AND GRAM PANCHAYAT 3. GP FOR PANCHAYAT RAJ RURAL DEV

The Court made the following order:

Heard Sri G.Vamshi Kumar, learned counsel for the petitioner, Sri P.Rajesh Kumar, learned Assistant Government Pleader for Panchayat Raj and Rural Development, Finance and Planning, appeared for the respondents.

2.

The above writ petition was filed to declare the action of the respondents in not releasing the amount of Rs.5,11,463/- (Rs.2,80,002/- + Rs.2,31,461/-), payable to the petitioner in relation to the works i.e., Pucca Internal Roads/Streets including Drainage system and culverts within a village under convergence funds at location Dodda Jamulanna House to Maloni Vagu at Pullagummi Village of Pullagummi Gram Panchayat of Veldurthy Mandal and Pucca Internal Roads/Streets including Drainage system and culverts within a village under convergence funds at location from R&B Road to Maloni Vagu at Pullagummi Village of Veldurthy Mandal. The Quality Control team inspected the works on 28.11.2023 and submitted a report on 28.11.2023. Despite the completion of the works, the amount was not released to the petitioner.

3.

Today, when the matter is taken up for consideration, Sri P.Rajesh Kumar, learned Assistant Government Pleader, submitted instructions of the 4

Executive Engineer, PRI Division, Kurnool- 4th respondent, dated 05.01.2026. Wherein it is stated as follows:

“1. Letter was addressed to DEE, V&QC Kurnool-II on 09.11.2023 for obtaining QC report and it is under process and further one week time is required,

2.

Letter addressed to DPO, Kurnool for obtaining GST number of petitioner on 16.11.2023 which is mandatory for processing the bill in CFMS-II. But the petitioner has not submitted GST number.”

4.

A perusal of the said instructions would disclose that the petitioner has executed the aforementioned work and that the balance amount payable to the petitioner after statutory deductions is Rs.4,77,443/-. Insofar as the QC amount of Rs.43,227/- is concerned, the authorities are at liberty to release the said amount subject to completion of the Quality Control process and issuance of the QC certificate. The written instructions are made as part of the record.

5.

Learned counsel for the petitioner endorses the same.

6.

Thus, as seen from the instructions, there is no dispute regarding the execution of work and the petitioner’s entitlement for Rs.4,77,443/-. Since the amount payable is admitted and undisputed, the writ petition is maintainable. In M/s Utkal Highways Engineers and Contractors v. Chief General Manager & Ors1, it was held at Para No.8 as under: “Be that as it may, the High court has not dealt with the merits of the writ petition. Moreover, it is not an inviolable rule that no 1 2025 SCC online SC 1400

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money claim can be adjudicated upon in exercise of writ juri iction. Non-payment of admitted dues, inter alia, may be considered an arbitrary action on the part of respondents and for claiming the same, a writ petition may lie. Further, throwing a writ petition on ground of availability of alternative remedy after 10 years, particularly, when parties have exchanged their affidavits, is not the correct course unless there are disputed questions of fact which by their very nature cannot be adjudicated upon without recording formal evidence.”

7.

Given the instructions furnished by the 4th respondent, the Writ Petition is disposed of directing the respondents to release an amount of Rs.4,77,443/- (Rupees Four Lakhs Seventy Seven Thousand Four Hundred and Forty Three only) payable to the petitioner regarding execution of the aforementioned work, within three (03) months from the date of receipt of the copy of this order. No order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed.

___________________________ JUSTICE SUBBA REDDY SATTI Date: 10.02.2026 SNI

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171 THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI

WRIT PETITION NO: 27065 OF 2023

Date: 10.02.2026 SNI

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.