BharatTaxGST

Sneha Constructions vs. The Joint Commissioner

Original PDF →
WP/21914/2025HC Andhra PradeshGSTCNR APHC01043103202516 September 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR8 pages
For Petitioner: SRI G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
APHC010431032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) EPS Ki' WEDNESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21914 OF 2025 Between: M/s. Sneha Constructions, Plot No. 112, Revenue Colony, Near S.S.N. Degree College, M.M. Donka, Ongole, Prakasam District, Andhra Pradesh - 523002, Rep. by its Managing Partner, Mr. M. Narendra Babu. ...Petitioner AND 1. The Joint Commissioner (ST), Nellore, Door No. 15-505/2, C.T. Complex, Rallapalli Ramasubbaiah Street, Ramji Nagar, Nellore, S.P.S.R. Nellore District, Andhra Pradesh - 524001. 2. The Deputy Assistant Commissioner (ST), Ongole- II Circle, D. No. 37- 1-401, Vijaya Complex, Dharavani Thota, Ongole, Prakasam District, Andhra Pradesh- 523002. 3. The Assistant Commissioner (ST), Ongole-ll Circle, D. No. 37-1-401, Vijaya Complex, Dharavani Thota, Ongole , Prakasam District, Andhra Pradesh- 523002. 4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue- (CT) Department, Velagapudi, Guntur District, Andhra Pradesh. A.P. Secretariat Buildings 5. The Union of India, rep. by the rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. f ...Respondents 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 in the nature of MANDAMUS holding that the impugned Suo Motu Revision Order passed by the First Respondent u/S. 108 of the APGST Act, 2017 PIN3704062576664, dated 04-06-2025 , vide revising he Assessment Order, vide GSTIN 37ABDFS763K1ZO, dated 10-07-2020 passed by the Second Respondent for the F.Y.s 2017-18, 2018-19 and 2019-20 without considering the objections and documents filed by the Petitioner as barred by Limitation, violative of the principles of natural justice, and even on merits not same sustainable and consequently set aside the lA NO: 1 OF 2Q2fi 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, including recovery of tax, interest and penalty pursuant to the impugned Sue Motu Revision Order First Respondent u/S. passed by the 2017, vide 108 of the APGST Act DIN3704062576664, dated 04-06-2025, for the F.Y.s 2017-18, 2018-19 and 2019-20 Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondents No.1 to 4: GP FOR COMMERCIAL TAX Counsel for the Respondent No.5: ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following order: ,APHC010431032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] t; WEDNESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21914/2025 Between: 1.SNEHA CONSTRUCTIONS, PLOT NO. 112, REVENUE COLONY NEAR S.S.N. DEGREE COLLEGE, M.M. DONKA, PRAKASAM DISTRICT, ANDHRA PRADESH - 523002, REP. BY ITS MANAGING PARTNER, MR. M. NARENDRA BABU. ONGOLE ...PETITIONER AND 1.THE JOINT COMMISSIONER, NELLORE, DOOR NO. 15-505/2, C.T. COMPLEX, RALLAPALLI RAMASUBBAIAH STREET, RAMJI NAGAR, NELLORE, S.P.S.R. NELLORE DISTRICT, ANDHRA PRADESH - 524001. 2.THE DEPUTY ASSISTANT COMMISSIONER ST, ONGOLE- II CIRCLE, D. NO. 37-1-4'01, VIJAYA COMPLEX, DHARAVANI THOTA, ONGOLE, PRAKASAM DISTRICT, ANDHRA PRADESH- 523002. 3.THE ASSISTANT COMMISSIONER ST, ONGOLE-LL CIRCLE, D. NO. 37-1-401, VIJAYA COMPLEX, DHARAVANI THOTA PRAKASAM DISTRICT, ANDHRA PRADESH- 523002. ONGOLE 4.THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. A.P. SECRETARIAT BUILDINGS 2 # 5.THE UNION OF INDIA, REP. BY THE 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 topleased to issue an

appropriate Writ Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Suo Motu Revision Order passed by the First Respondent u/S. 108 of the APGST Act, 2017, vide DIN3704062576664, dated 04-06-2025, revisingT he Assessment Order, vide GSTIN 37ABDFS763K1ZO, dated 10-07-2020, passed by the Second Respondent for the F.Y.s 2017-18, 2018-19 and 2019-20, without considering the objections and documents filed by the Petitioner as barred by Limitation, violative of the principles of natural justice, and even on merits not sustainable and consequently set aside the same and pass lA 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 pleased to grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Sue Motu Revision Order passed by the First Respondent u/S. 108 of the APGST Act, 2017, vide DIN3704062576664, dated 04-06-2025, for the F.Y.s 2017-18, 2018-19 and 2019-20 and pass Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 made the following Order: (Per Hon'ble Sri Justice R. Raghunandan Rao) The Court The petitioner was a registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST Act”], had been assessed by ah Order of assessment, dated 10.07.2020, for the periods 2017-18 to respondent initiated Suo-Motu Revision had filed objections to the said Revision St 2019-20. Subsequently, the 1 proceedings. The petitioner proceedings, by replies, dated 27.05.2024 & 03.06.2024. Thereafter, the 1 respondent passed an Order of revision, dated 04.06.2025. St

2.

Aggrieved by the said Order of revision, dated 04.06.2025, the petitioner has approached this Court by way of the present Writ Petition, the contention of the petitioner that the said Order of revision

3.

It is beyond limitation and would have to be set aside. IS Sri G. Narendra Chetty, learned counsel for the petitioner would Order of revision under Section- from the date on which the passed. Section-108(2)(b) of the GST Act, reads as 4. point out that the limitation for passing an 108(2)(b) of the GST Act, is three years assessment order was follows;- Section 108: Powers of Revisional Authority: (1) (2) The Revisional Authority shall not exercise any power under sub-section (1), under sub-section (2) of section 107 has not yet expired have expired after the passing of the decision or order if- (a) ... (b) the period specified or more than three years sought to be revised; or As the Order of assessment was passed on 10.07.2020, while the ] Order of revision had been passed on is clearly beyond the time stipulated under Section-108(2)(b) of the GST Act j 5. 04.06.2025, the said Order of revision h- Government Pleader for Commercial Tax, on written Learned would submit that the Order of revision, dated 04.06.2025, is 6. instructions within limitation inasmuch as extension of limitation on the revisional authority was entitled to claim the basis of the Orders of the Hon’ble Supreme

4 Court of India, in SLP (C) No.2522/2022 as well as the Order of the Hon’ble Supreme Court of India, dated 10.01.2022, in Miscellaneous Application Nos.21 & 29 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition(C) No.3 of 2020. 7. The question of the applicability of the Judgments of the Hon’ble Supreme Court of India, in favour of the authorities, had been considered in the Judgment of the Hon’ble Supreme Court of India, District^, the Judgment of the Hon’ble High Court at Calcutta, in the case of Gobindo Das & Ors., vs Union of India and Ors^ and the Judgment of the High Court of Delhi, in the case of Vikas WSP Ltd. Enforcement^ an6 aside the impugned Order of revision, dated 04,^06.2025, is beyond limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ; ‘2020 see Online SC 529 I _^2021 see Online Cal 2739 ^2021 (376) E.LT 201 (Del) B PRASADA RAO ASSISTANT REGISTRAR SECTION OFFICER //// To,

1.

The Joint Commissioner (ST), Nellore, Door No. 15-505/2, C.T. Street, Ramji Nagar, Nellore, Complex, Rallapalli Ramasubbaiah S.P.S.R. Nellore District, Andhra Pradesh - 524001. 2. The Deputy Assistant Commissioner (ST), Ongole- II Circle, D. No. 37- 1-401, Vijaya Complex, Dharavani Thota, Ongole, Prakasam District, Andhra Pradesh- 523002. 3. The Assistant Commissioner (ST), Ongole-ll Circle, D. No. 37-1-401, Vijaya Complex, Dharavani Thota, Ongole , Prakasam District, Andhra Pradesh- 523002. 4. The Principal Secretary to the Government, State of Andhra Pradesh, Revenue (CT) Department, Velagapudi, Guntur District, Andhra Pradesh. A.P. Secretariat Buildings

5.

The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi- 110001. 6. One CC to SRI G NARENDRA CHETTY Advocate [OPUC]

7.

Two CCs to GP FOR COMMERCIAL TAX High Court of Andhra Pradesh [OUT]

8.

One CC to DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh

9.

Two CD Copies gsg

HIGH COURT DATED: 17/09/2025 ORDER WP NO. 21914 OF 2025 2 4 OCT 2025 rri ALLOWING THE WP WITHOUT COSTSC

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.