Bontala Aleem Miah Works Contractor vs. The Assistant Commissioner

BONTALA ALEEM MIAH WORKS CONTRACTOR, H. NO 44/18- G-I. VISHWA APARTMENT, PRAKASH NAGAR, KURNOOL-518004 KURNOOL DISTRICT, A.P

THE DEPUTY DIRECTOR, OO DIRECTORATE GENERAL INTELLEGENCE, VISAKHAPATNAM ZONAL UNIT, DOOR BESIDE OF GST NO. 28-14-17. 530020, VISAKHAPATNAM DISTRICT, VISAKHAPATNAM ANDHRA PRADESH. SURYABAGH, MELODY

THE ASSISTANT COMMISSIONER OF STATE TAX, KURNOOL-II CIRCLE, KURNOOL DIVISION, I FLOOR. C.T. COMPLEX. NEAR INDUS SCHOOL. N.H.-7, GOOTY ROAD, KURNOOL-518002 KURNOOL DISTRICT, ANDHRA PRADESH.

THE ASSISTANT COMMISSIONER OF CENTRAL TAX, KURNOOL GST DIVISION, NEAR CHILDRENS PARK, KURNOOL-518001, KURNOOL DISTRICT, ANDHRA PRADESH.

THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS. VELAGAPUDI GUNTUR DISTRICT. ANDHRA PRADESH.

THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 tobe pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Order-in- Original No. 12/2023-GST(AC), dated 20-11-2023, passed by the First Respondent for the Tax Periods July, 2017 to March, 2021.under the IGST, CGST and SGST Acts, 2017. imposing GST on the receipts relating to Works Contracts executed prior to 01-07-2023 on which VAT was already deducted at source and paid by the Contractees (Government Departments/Bodies) to the Department and issued TDS Certificates, and imposing GST once again on turnovers reported and GST paid, is without juri iction, violative of the principles of natural Justice, unjust, unsustainable, arbitrary, capricious, contrary to law and illegal and consequently set aside the same and pass such IA NO: 1 OF 2024 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 be pleased grant stay of all further proceedings, including collection of the impugned tax, interest and penalty, pursuant to the impugned Order-in- Original No. 12/2023-GST(AC), dated 20-11- 2023, passed by the First Respondent for the Tax Periods July. 2017 to March, 2021,under the IGST, CGST and SGST Acts, 2017, and pass such Counsel for the Petitioner:

A Division Bench of this Court, in W.P.No.11028 of 2025 & batch, after considering the said question, had held that, a single show-cause notice or a single composite assessment order, cannot be passed, in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached.

Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 20.11.2023, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.

Needless to say, the period from the date of passing of the impugned order till the date of receipt of this order shall be excluded for the purpose of limitation. There shall be no order as to costs.

2025