Cause title — parties, addresses and appearances
APHC010144442025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE SEVENTH DAY OF JANUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 7542/2025
Between:
1. M/S. KOTTU VENKATA SUBBA RAO,, REP. BY ITS PROPRIETOR,
MR. K. VENKATA SUBBA RAO, 9-159, RAMALAYAM STREET,
PASALADEEVI, WEST GODAVARI DISTRICT.
...PETITIONER
AND
1. ASSISTANT COMMISSIONER, PALAKOL CIRCLE, WEST GODAVARI
DISTRICT.
2. STATE
OF
ANDHRA
PRADESH,
REP.
BY
ITS
PRINCIPAL
SECRETARY TO GOVERNMENT (CT), FINANCE DEPARTMENT,
VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
3. UNION
OF
INDIA,
REP.
BY
ITS
PRINCIPAL
SECRETARY,
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR,
JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001.
4. BRANCH MANAGER, UNION BANK OF INDIA, MOGALTUR
BRANCH, WEST GODAVARI DISTRICT
...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 a Writ of Mandamus or any other appropriate writ
or order or direction setting aside the Endorsement dated 2.1.2025 for the tax
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periods 2017-18 and 2019-20 to 2021-22 is contrary to Section 161 of the Act
and settled legal principles laid down under the law and pass
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 to
grant stay of all further proceedings pursuant to the impugned Endorsement
dated 02.01.2025 passed by the 1st Respondent for the tax periods 2017-18,
2019-20, 2020-21 and 2021-22, pending disposal of the Writ Petition
IA NO: 2 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 to
suspend the attachment notice dated 05.02.2024 and lift the lien on the bank
account, permit the Petitioner to operate its account, pending disposal of the
Writ Petition
IA NO: 3 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 to
suspend the impugned attachment in GST DRC-16 dated 25.8.2025 and the
proceedings dated 25.8.2025 issued by the Deputy Assistant Commissioner
(ST)-II, Palakole Circle, Eluru Division, pending disposal of the Writ Petition
No.7542 of 2025 before this Hon‟ble Court, as otherwise the Petitioner will be
put to severe loss and hardship.
IA NO: 4 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 to
permit the Petitioner to implead the “Deputy Assistant Commissioner-ll,
Palakol Circle, Eluru Division, West Godavari District” as the 5th Respondent
to this Writ Petition, and pass
IA NO: 5 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 to
suspend/stay the impugned auction in Form GST DRC-17 dated 15.11.2025
issued by the 4rt Respondent under Section 79(1 )(d) of the COST Act, 2017
for the tax period 2019-20 to 2021-22 proposing to auction the schedule
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property admeasuring 2 acres (as mentioned in the impugned notice) in
Survey No.56/14 situated at Pasaladevi, West Godavari District, Andhra
Pradesh for recovery of disputed demand of Rs.24,70,5422/- and interest
thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of Section 79 of the CGST Act, 2017,
pending disposal of the Writ Petition No.7542 of 2025 before this Hon‟ble
Court, as otherwise the Petitioner will be put to severe loss and hardship.
IA NO: 6 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
May be pleased to receive the counter copies on record by allowing the leave
petition in the above writ petition and pass
Counsel for the Petitioner:
1. K UMA
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2.
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The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao)
The petitioner who is a registered person under the GST Act was assessed to tax for the year 2017-18 on the basis of the amounts received by him through CFMS. Subsequently, common orders were passed for the year 2019-2020 to 2021 to 2022. It is the contention of the petitioner that the turnover for the year 2017-18 was again subjected to tax under the order passed for the years 2019-2020 to 2021-2022. The petitioner contends that on account of the subsequent order of assessment, the petitioner is being called upon to pay tax on the same turnover both for the year 2017-18 as well as for the period 2019-2020, 2021-2022 and the same is clearly arbitrary and illegal.
2.On the basis of these contentions, the petitioner filed an application for rectification under Section 161 of the Central Goods and Services Act, 2017 (for short „the CGST Act’). This application came to be rejected by the Assistant Commissioner (ST), Palakol by an endorsement, dated 02.01.2025 on the ground that Section 161 of the Act can only rectify clerical or typographical errors and the error pointed out by the petitioner would not fall within that category. However, it is significant to note that the Assistant Commissioner (ST) does not dispute the contentions raised by the petitioner.
3.Though we are in agreement with the impugned endorsement, dated 02.01.2025, that the rectifications sought by the petitioner would not fall within the parameters of Section 161 of the CGST Act, the fact remains that the 5
Assistant Commissioner (ST) does not dispute the contention of the petitioner that the same turnover is being taxed again and again. Such taxation is not only arbitrary but also illegal.
4.In the circumstances, this Writ Petition is disposed of leaving it open to the petitioner to file an appeal against the order of assessment, dated 03.07.2023 for the tax period 2019-2020 to 2021-2022 and the Appellate Authority shall consider the said appeal, on merits and without going into question of limitation provided the petitioner files an appeal within a period of three (3) weeks from today. 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: 07-01-2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 7542/2025 Date: 07-01-2026 KA
