BharatTaxGST

Sree Mandlai Enterprises Partner vs. The Staste Of Ap

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WP/28726/2025HC Andhra PradeshGSTCNR APHC01054527202530 November 2025Bench: V.SUJATHA7 pages
For Petitioner: ANNAMNEEDI BALAKRISHNAFor Respondent: GP FOR IRRI AND CAD, GP FOR FINANCE PLANNING
AI SummaryAllowed

Facts

The petitioner completed irrigation works as per agreement but the respondents failed to release the final bill amount of Rs. 20,09,709/-. The petitioner sought release of the bill amount, including GST, and interest.

Held

The Court directed the respondents to release the amounts as per the quality control certificates within three months. The issue of interest was left to be decided based on the agreement terms.

Key Issues

Whether the respondents' inaction in releasing the final bill amount for completed irrigation works is arbitrary and violative of constitutional rights. Whether the petitioner is entitled to the release of the bill amount and applicable GST.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010545272025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3333] MONDAY,THE FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 28726/2025 Between: 1. SREE MANDLAI ENTERPRISES PARTNER, SANAKA KOTA VENKATA RENUKA RAVI VARA PRASAD S/O. NAGA BASAVAIAH, AGED ABOUT 39 YEARS, R/O. D.NO.1-2 NAGAYALANKA VILLAGE AND MANDAL, KRISHNA DISTRICT. ...PETITIONER AND 1. THE STASTE OF AP, REP BY ITS PRINCIPLE SECRETARY TO GOVERNMENT IRRIGATION AND 15531CAD WATER RESOURCES RESOURCES DEPARTMENT, SECRETARIAT BUILDINGS, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRIC 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, WEST GODAVARI DISTRICT, BHIMAVARAM. 2 VS,J W.P.NO.28726 OF 2025 4. THE COMMISSIONER, COMMAND DEVELOPMENT AUTHORITY (CAD) WATER RESOURCES DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, VIJAYAWADA, N.T.R. DISTRICT. 5. THE SUPERINTENDING ENGINEER, IRRIGATION AND WATER RESOURCES DEPARTMENT, IRRIGATION CIRCLE, ELURU, ELURU DISTRICT. 6. THE EXECUTIVE ENGINEER, IRRIGATION AND WATER, RESOURCES DEPARTMENT, GODAVARI WESTERN DIVISION, NIDADAVOLE 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 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 final bill amount worth of Rs. 20,09,709/- 1) Rs. 1,07,572/-, vide its Agreement No. 59/2021-22, for which the name of work was O and M Strengthening and protecting the left bank of Eluru main canal in between km. 35.700 to km. 37.7000 in yellamilli village limits of unguturu mandal of West Godavari Distric, 2) Rs. 8,73,824/-, vide its Agreement No. 58/2021-22, for which the name of work was O andM, Distilling of tallapuram channel from km.0.000 to km 4.480 in Unguturu mandal of West Godavari District, 3) Rs. 10,28,313/-, vide its Agreement No. 61/2021-22, for which the name of work was O and M, Distilling of Ravulaparru channel, Rachuru sub branch channel including leading channel to tailend regulator and chebrolu branch channel in Unguturu mandal of West Godavari District, for which the total amount was Rs. 20,09,709/-,for the completion of O and M works under Irrigation Department as per agreement, to the petitioner till today and causing heavy loss with interest even though total work was completed as per the agreement as illegal, arbitrary and violative of Articles 14, 16 and 3 VS,J W.P.NO.28726 OF 2025 21 of the Constitution of India and consequentially to direct the respondents releasing the final bills of total amount worth of Rs. 20,09,709/- plus 18percentage GST for execution of completion of Irrigation works under Irrigation Department as per agreement to the petitioner forthwith and to 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 leased to direct the respondents releasing the Final Bill amount of Rs. 20,09,709/- plus 18percentage GST, for execution of completion of O and M works under Irrigation Department as per agreement to the petitioner forthwith, pending disposal of the above writ petition and to 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.28726 OF 2025 THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 28726/2025

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 final bill amount worth of Rs.20,09,709/-1) Rs. 1,07,572/-, vide its Agreement No.59/2021-22, for which the name of work was O and M Strengthening and protecting the left bank of Eluru main canal in between km. 35.700 to km. 37.7000 in yellamilli village limits of unguturu mandal of West Godavari District, 2) Rs. 8,73,824/-, vide its Agreement No.58/2021-22, for which the name of work was O and M, Distilling of tallapuram channel from km.0.000 to km 4.480 in Unguturu mandal of West Godavari District, 3) Rs.10,28,313/-, vide its Agreement No.61/2021-22, for which the name of work was “O and M, Distilling of Ravulaparru channel, Rachuru sub branch channel including leading channel to tailend regulator and chebrolu branch channel in Unguturu mandal of West Godavari District”, for which the total amount was Rs.20,09,709/-, for the completion of O and M works under Irrigation Department as per agreement, to the petitioner till today and causing heavy loss with interest even though total work was completed as per the agreement as illegal, arbitrary and violative of Articles 14, 16 and 21 of the Constitution of India and consequentially to direct the respondents releasing the final bills of total amount worth of Rs.20,09,709/- +18% GST for execution of completion of Irrigation works under Irrigation Department as per agreement to the petitioner forthwith…”

2.

The petitioner had been awarded the contract of work(s) by the Irrigation Department. After execution of the said contract, W.P.NO.28726 OF 2025 the respondents also issued quality control certificate dated 28.05.2024 to a tune of Rs.8,73,824/- and quality control certificate dated 30.05.2024 to a tune of Rs.10,28,313/-. As the payment of the said amounts 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 W.P.NO.28726 OF 2025 petitioner as per the quality control certificate dated 28.05.2024 to a tune of Rs.8,73,824/- and quality control certificate dated 30.05.2024 to a tune of Rs.10,28,313/-.

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 certificates dated 28.05.2024 and 30.05.2024 issued by the respondents within a period of three (03) 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.

8.

Consequently, Miscellaneous Petitions, if any, pending in this Writ Petition shall stand closed. ____________________ JUSTICE V.SUJATHA Date :01.12.2025 JLV W.P.NO.28726 OF 2025

68 THE HONOURABLE SMT JUSTICE V.SUJATHA

WRIT PETITION NO: 28726/2025

Dt.01.12.2025 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.