BharatTaxGST

K Krishna Prasad vs. The State Of Andhra Pradesh

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WP/2962/2025HC Andhra PradeshGSTCNR APHC01005043202501 December 2025Bench: V.SUJATHA7 pages
For Petitioner: ANNAMNEEDI BALAKRISHNAFor Respondent: GP FOR IRRI AND CAD, GP FOR FINANCE PLANNING
AI SummaryPartly Allowed

Facts

The petitioner completed several maintenance works for the Irrigation Department as per agreements. Despite quality control certificates being issued, the respondents failed to release the final bill amounts, including GST, causing financial loss to the petitioner.

Held

The Court directed the respondents to release the admitted amounts to the petitioner within five months from the date of receiving the order. The issue of interest was left to be determined based on the subsisting clauses in the agreement.

Key Issues

Whether the inaction of the respondents in releasing the final bills for completed works is arbitrary and illegal. Whether the petitioner is entitled to interest on the delayed payment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010050432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3333] TUESDAY,THE SECOND DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 2962/2025 Between: 1. K KRISHNA PRASAD,, . S/O. K. VENKATESWARA RAO, AGED ABOUT 43 YEARS, R/O. D.NO. 13A/LT, VINAKOTA RESIDENCY, PLOT 103. NIZAMPET, MACHILIPATNAM, KRISHNA DISTRICT. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPLE SECRETARY TO GOVERNMENT IRRIGATION AND CAD WATER RESOURCES RESOURCES DEPARTMENT SECRETARIAT BUILDINGS, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 3. THE DISTRICT COLLECTOR IRRIGATION WING, DR. B.R. AMBEDKAR KONASEEMA DISTRICT. 4. THE ENGINEER INCHIEF MINOR AND MAJOR IRRIGATION DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, IRRIGATION BHAVAN, VIJAYAWADA, KRISHNA DISTRICT. 5. THE COMMISSIONER, COMMAND DEVELOPMENT AUTHORITY (CAD) WATER RESOURCES DEPARTMENT, 2 VS,J W.P.NO.2962 OF 2025 GOVERNMENT OF ANDHRA PRADESH, VIJAYAWADA, KRISHNA DISTRICT. 6. THE SUPERINTENDING ENGINEER, IRRIGATION AND WATER RESOURCES DEPARTMENT, IRRIGATION CIRCLE, DOWLESWARAM,. 7. THE EXECUTIVE ENGINEER, DRINAGE DIVISION, KAKINADA, KAKINADA DISTRICT. 8. THE DEPUTY EXECUTIVE ENGINEER, DRAINAGE SUB- DIVISION, AMALAPURAM DR. B.R. AMBEDKAR KONASEEMA DISTRICT. 9. THE ASSISTANT PAY AND ACCOUNT OFFICER, KAKINADA, KAKINADA 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 to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declare the inaction on part of the respondents herein not releasing the total final bills amount worth of Rs. 40,73,697/-, 1) Amount of Rs.7,16,516/-, along with 18percent GST for the work of Annual Maintenance towards removal of weed growth from Upper Kowshika Right Arm major drain from km 4.40 to km 9.40 in G.C. Delta for the year 2024-25 vide its Agreement No. 90/2024-25, Dt- 04.11.2024, 2) Amount of Rs.7,01,091/-, along with 18percent GST for the of Annual Maintenance towards removal of weed growth from Upper Kowshika Right Arm major drain from km 9.60 to km 15.00 in G.C. Delta for the year 2024-25 vide its Agreement No. 91/2024-25, Dt 04.11.2024 3) Amount of Rs.7,14,849/-. along with 18percent GST for the work of Annual Maintenance towards removal of weed growth from Upper Kowshika Left Arm medium drain from km 0.00 to km 6.50 in G.C. Delta for the year 2024-25 vide its Agreement No. 92/2024-25, Dt-0 4-11-2024 4) Amount of Rs.6,55,446/-, along with 18percent GST for the work of Annual Maintenance towards removal of weed growth from Amalapuram major drain from km 2.00 to km 10.80 in G.C. Delta for the 93/2024-25, Dt 04.11.2024 5) Amount of Rs.6,57,600/-, along with 18percent GST for the work of Annual 3 VS,J W.P.NO.2962 OF 2025 Maintenance towards removal of weed growth from Vrudha Gowthami major drain from km 2.0 to km 9.0 in G.C. Delta for the year 2024-25 vide its Agreement No. 94/2024-25, Dt 04.11.2024, 6) Amount of Rs. 6,28,195/-, along with 18percent GST for the work of Annual Maintenance towards removal of weed growth from Vrudha Gowthami major drain from km 9.20 to km 19.9 in G.C. Delta for the year 2024-25 vide its Agreement No. 95/2024- 25, Dt 04.11.2024 with interest of execution of completion of works under Water Resource Department as per agreements to the petitioner till today and causing heavy loss with interest even though total works were completed as per the agreements as illegal, arbitrary and violation of Article 14, 16, 21 of Constitution of India and consequentially to direct the respondents releasing the final bills of total amount worth of Rs. 40,73,697/- for execution of completion of works under Water Resource Department as per agreement, to the petitioner forthwith, 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 may be pleased to direct the respondents releasing the Final Bills of total amount worth of Rs. 40,73,697/-, for execution of completion of works under Water Resource Department as per agreement, to the petitioner forthwith, pending disposal of the above writ petition and pass Counsel for the Petitioner: 1. ANNAMNEEDI BALAKRISHNA Counsel for the Respondent(S): 1. GP FOR IRRI AND CAD 2. GP FOR FINANCE PLANNING The Court made the following: 4 VS,J W.P.NO.2962 OF 2025 THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 2962/2025

ORDER:-

This writ petition is filed under Article 226 of the Constitution of India seeking the following relief: “….to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declare the inaction on part of the respondents herein not releasing the total final bills amount worth of Rs.40,73,697/-, 1) Amount of Rs.7,16,516/-, along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Upper Kowshika Right Arm major drain from km 4.40 to km 9.40 in G.C. Delta for the year 2024-25” vide its Agreement No.90/2024-25, Dt- 04.11.2024, 2) Amount of Rs.7,01,091/-, along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Upper Kowshika Right Arm major drain from km 9.60 to km 15.00 in G.C. Delta for the year 2024-25” vide its Agreement No.91/2024-25, Dt 04.11.2024 3) Amount of Rs.7,14,849/-. along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Upper Kowshika Left Arm medium drain from km 0.00 to km 6.50 in G.C. Delta for the year 2024-25 vide its Agreement No.92/2024-25, Dt- 04-11-2024 4) Amount of Rs.6,55,446/-, along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Amalapuram major drain from km 2.00 to km 10.80 in G.C. Delta for the 93/2024-25, Dt 04.11.2024 5) Amount of Rs.6,57,600/-, along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Vrudha Gowthami major drain from km 2.0 to km 9.0 in G.C. Delta for the year 2024-25” vide its Agreement No.94/2024-25, Dt 04.11.2024, 6) Amount of Rs.6,28,195/-, along with 18% GST for the work of “Annual Maintenance towards removal of weed growth from Vrudha Gowthami major drain from km 9.20 to km 19.9 in G.C. Delta for the year 2024-25” vide its Agreement No.95/2024-25, Dt 04.11.2024 with interest of execution of completion of works under Water Resource Department as per agreements to the petitioner till today and causing heavy loss with interest even though total works were completed as per the agreements as illegal, arbitrary and violation of Article 14, 16, 21 of Constitution of India and consequentially to direct the respondents releasing the final bills of total amount worth of Rs.40,73,697/- for execution of completion of works under Water Resource Department as per agreement, to the petitioner forthwith…”

W.P.NO.2962 OF 2025

2.

The petitioner had been awarded the contract of work(s) by the Irrigation Department. After execution of the said contract, the respondents also issued quality control certificates dated 08.09.2025 to a tune of Rs.5,45,871/-, Rs.5,44,871/-, Rs.5,57,867/-, Rs.4,63,358/-, Rs.4,89,135/-, Rs.4,94,975/-. As the payment of the said amount has not been made by the respondents, the petitioner has approached this Court by way of this writ petition.

3.

It is the contention of the petitioner that even though the respondents admitted that the petitioner is entitled for payment of the aforesaid sum of money, no payment is being made. The petitioner contends that such non-payment of money is clearly arbitrary and high- handed requiring the interference of this Court.

4.

This Court, in various orders, including the judgment of a learned Single Judge of this Court dated 05.10.2021 in W.P.No.10038 of 2021 and batch had taken the view that such non-payment of dues is arbitrary and that such dues need to be cleared by the respondents at the earliest.

5.

On the other hand, learned Government Pleader on oral instructions stated that since the budget was not released by the Government, the bills were not paid to the petitioner. Soon after release of the budget by the Government, the bills will be paid to the petitioner, however, admitted the amount payable to the petitioner as per the quality control certificate dated 08.09.2025 filed by the petitioner to a tune of W.P.NO.2962 OF 2025 Rs.5,45,871/-, Rs.5,44,871/-, Rs.5,57,867/-, Rs.4,63,358/-, Rs.4,89,135/- , Rs.4,94,975/-.

6.

In view of the facts and circumstances submitted in the affidavit, and the directions of this Court in various cases and after hearing the submissions of learned counsel for the petitioner, this Writ Petition is disposed of with a direction to the respondents to release the amount to the petitioner in accordance with the quality control certificate dated 08.09.2025 issued by the respondents within a period of five (05) months from the date of receipt of a copy of this order. No costs.

7.

As far as interest component is concerned, if there is any subsisting clause in the agreement/work order envisaging payment of interest upon any amount which is due and payable, the same is binding upon both the parties.

Consequently, Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed. ____________________ JUSTICE V.SUJATHA Date :02.12.2025 JLV W.P.NO.2962 OF 2025 319 THE HONOURABLE SMT JUSTICE V.SUJATHA

WRIT PETITION NO: 2962/2025

Dt.02.12.2025 JLV

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.