Mohan Reddy Kadipaku vs. The Additional Commissioner - Andhra Pradesh High Court, 09 September 2025

Cause title — parties, addresses and appearances

APHC010344432025 IN THE HIGH COURT OF ANDHRA PR AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 17428 OF 2025 Between: M/s. Mohan Reddy Kadipaku, 1-109, C. Ramapuram, Ramapuram Chittoor Andhra Pradesh - 517561 Rep by its Proprietor Sri. Kadipadku Mohan Reddy, S/o. Kadipaku Balaram Reddy Aged about 63 years. ...PETITIONER AND 1. The Additional Commissioner(ST), Appellate Authority, Tirupati, Andhra Pradesh. 2. The Assistant Commissioner(ST), Srikalahasti Circle, Chittoor Division, D.No. 3/12, Tirupati-Chennai Highway, Opp Punnami Hotel, Puttur, Balaji District. 3. The Chief Commissioner of State Tax (Commercial Taxes), D.No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District - 521144, Andhra Pradesh. 4. Union of India, Rep. By its Secretary, Ministry of Finance, 4th Floor, A- Wing, Shastri Bhawan, New Delhi-110001. of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 6. The Tirupati, Sri Balaji District, Andhra Pradesh. 7. M/s. Tirumala Tirupati Devasthanams, Rep. By its Executive Officer Tirumala, Tirupati, Sri Balaji District, Andhra Pradesh. 8. The Branch Manager, State Bank of India Goviindaraja Swamy Temple, Tirupati, Sri Balaji District, Pradesh. 5. State f \ Tirumala, Chief Engineer, Tirumala Tirupati Devasthanams, Main Branch, Beside Andhra ...RESPONDENTS under Article 226 of the Constitution of India praying that in the Petition circumstances stated in the affidavit filed therewith, the High Court may be direction particularly in the pleased to issue an appropriate writ, order or Writ of MANDAMUS (i) declaring the Order of the adjudicating nature of authority Respondent vide Demand Order dated 27-03-2024 in DIN 3727032484256 Ref. No. TTD/7/2020-21-TTD Payments vs GSTR-3B for the 07/2017 to 03/2020, 2018-19, and 2019-20 taxing the Petitioner tax periods the works done by the Petitioner to the & 7**^ Respondents @18% on Tirumala Tirupati Devasthanams and the order of the appellate authority 1 Respondent herein vide Endorsement dated 19- 06-2025 in A.O. No. DIN 3719062554720 in Spl. Appeal No. 134 and 135 /2025-26/CTR in rejecting appeal without considering the submissions made by the Petitioner as also not following the procedure mandated in the GST Act in uploading the notices and order under correct tab, without granting the revised show cause sufficient opportunity to the Petitioner, as illegal, arbitrary, improper, unjust and unfair, violation of principles of natural justice, violative of articles 14, 265 and300-A of the Constitution of India and contrary to the 19(1)(g), 21 judgements of the various Hon'ble High Courts ii) to declare the inaction on the part of the Executive Officer, TTD in not considering the representations '■fJ'!r made by the Petitioner to it either to pay the enhanced rate of 6% as levied by arbitrary, unjust, improper. r the GST authorities with interest as illegal unreasonable and contrary to GST Act and Rules and Notifications (iii) to give a direction to give a clarification pursuant to the letter addressed by the Executive Officer , TTD dated 22-04-2018 to the Chief Commissioner, State GST and to grant instructions and to refrain the Assistant Commissioner (ST), necessary Tirupati -I Circle, Tirupati not to take any adverse action pursuant to the adjudication order dated 27-03-2025 as he is also a Government Official who has to wait for the instructions to be issued by the State GST Chief Commissioner and consequently to direct the Chief Commissioner to issue instructions accordingly or (iv) to direct the Executive Officer to pay balance amount of 6% along with interest and penalty as levied in the show cause notice. as 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 to STAY the disputed tax, penalty and interest pursuant to the impugned order dated 27-03-2024 passed by the 2"'^ respondent -adjudicating authority pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI V. Y. PRABHUVU Counsel for the Respondent Nos.1 to 3 & 5: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4; THE ADDL. SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.6 & 7:SRI N.V.S. PRASADA VARMA, SC FOR TTD Counsel for the Respondent No.8:SRI G. SUDHEER, SC FOR SBI

The Court made the following order:

APHC010344432025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3554] WEDNE AY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 17428/2025 Between: 1.MOHAN REDDY KADIPAKU, 1-109, C. RAMAPURAM, RAMAPURAM CHITTOOR PROPRIETOR SRI. KADIPADKU MOHAN REDDY, S/0. KADIPAKU BALARAM REDDY AGED ABOUT 63 YEARS. 517561 REP BY ITS ANDHRA PRADESH ...PETITIONER AND 1.THE ADDITIONAL COMMISSIONER, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH. 2.THE ASSISTANT COMMISSIONER ST, SRIKALAHASTI CIRCLE, CHITTOOR DIVISION, D.NO. 3/12, TIRUPATI-CHENNAI HIGHWAY, OPP PUNNAMI HOTEL, PUTTUR, BALAJI DISTRICT. 3.THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, KANKIPADU MANDAL, VIJAYAWADA, EDUPUGALLU VILLAGE, KRISHNA DISTRICT - 521144, ANDHRA PRADESH. MINISTRY OF 4.UNION OF INDIA, REP. BY ITS SECRETARY FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001. REP BY ITS PRINCIPAL VEIAGAPUDI,

STATE OF ANDHRA PRADESH, REVENUE (CT) DEPARTMENT, SECRETARY,

2 AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 6.THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUMALA, TIRUPATI, SRI BALAJI DISTRICT, ANDHRA PRADESH. ’ REP. BY ITS TIRUPATI, SRI BALAJI

M/S TIRUMALA TIRUPATI DEVASTHANAMS, TIRUMALA, EXECUTIVE OFFICER, DISTRICT, ANDHRA PRADESH. 8.THE BRANCH MANAGER, STATE BANK OF INDIA, BESIDE GOVlINDARAJA SWAMY TEMPLE DISTRICT, ANDHRA PRADESH. MAIN BRANCH, TIRUPATI, SRI BALAJI ...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 particularly in the nature of Writ of MANDAMUS (i) declaring the Order of the adjudicating authority -2 Respondent vide Demand Order dated 27-03-2024 in DIN 3727032484256 Ref. No. TTD/7/2020-21-TTD Payments vs GSTR-3B for the tax periods 07/2017 to 03/2020, 2018-19, and 2019-20 taxing the at the rate ISpercent on the works done by the Petitioner to the 5th Respondents-Tirumala Tirupati Devasthanams Petitioner 6t and 7 nd and the order of the appellate authority Respondent herein vide Endorsement dated 19- 06-2025 in A.O. No. DIN 3719062554720 in Spl. Appeal No. 134 and 135 /2025- 26/CTR in rejecting the appeal without considering the submissions made by the Petitioner as also not following the procedure mandated in the GST Act in uploading the revised show cause notices and order under correct tab without granting sufficient opportunity to the Petitioner, as illegal, arbitrary! improper, unjust and unfair, violation of principles of natural justice violative of articles 14, 19(1)(g), 21, 265 and300-A of the Constitution of India and contrary to the judgements of the various Hon'ble High Courts ii) to declare the inaction on the part of the Executive Officer, TTD in not considering the representations made by the Petitioner to it either to pay the enhanced rate of 6percent as levied by the GST authorities with interest as illegal, arbitrary, unjust, improper, unreasonable and contrary to GST Act and Rules and Notifications (iii) to give a direction to give a clarification pursuant to the letter addressed by the Executive Officer Commissioner, State GST and to grant instructions and to refrain the Assistant Commissioner (ST), as necessary Tirupati -I Circle, Tirupati not to take any adverse action pursuant to the adjudication order dated 27-03-2025 TTD dated 22-04-2018 to the Chief

f 3 as he is also a Government Official who has to wait for the instructions to be issued by the State GST Chief Commissioner and consequently to direct the Chief Commissioner to issue instructions accordingly or (iv) to direct the Executive Officer to pay balance amount of 6percent along with interest and penalty as levied in the show cause notice (v) and pass lA NO: 1 OF 2025 r 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 STAY the disputed tax, penalty and interest pursuant to the impugned order dated 27-03-2024 passed by the 2nd respondent - adjudicating authority pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass Counsel for the Petitioner: 1.VYPRABHUVU Counsel for the Respondent(S); 1.GP FCR CCMMERCIAL TAX 2.NVS PRASADA VARMA

4 The Court made the following Order; (Per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner has approached this Court challenging the order vide DIN No.3727032484256, dated 27.03.2024, passed by r assessment the 2"'' respondent, in relation to the financial years July, 2017 to March, 2020, the said assessment proceedings had been initiated of notice under Rule-142(1 ){A) of the Central Goods on the ground that without prior to issuance & Services Tax Rules, 2017. This contention is not disputed.

A similar issue had come before a Division Bench of this Court, in of New Morning Star Travels Vs. Deputy Commissioner^ assessment order passed without of notice under Rule-142(1 )(A) of COST Rules, 2017, is invalid . After the case considering this issue, had held that an prior issuance which requires to be set aside. the above said the Judgment, this Writ Petition is aside the assessment order vide DIN No.3727032484256, respondent and remand the matter back respondent for completing the assessment proceedings, in 3. Following allowed setting nd dated 27.03.2024, passed by the 2 nd to the 2 accordance with law.

Needless to say, the period between the date of the impugned Order and the date of receipt of this Order shall be excluded for of computation of limitation. There shall be no order as to costs, sequel, pending miscellaneous applications, if any, shall assessment the purposes As a stand closed. ^ (ST) (2023) 12 Centax 198 (A.P.) M. PRABHAKAR RAO assistant registrar //// SECTION OFFICER To, Commissioner(ST), Appellate Authority, Tirupatl, Andhra

The Additional Pradesh.

The Assistant Commissioner(ST), Srikalahasti Circle, Chittoor Division, D.No. 3/12, Tirupati-Chennai Highway, Opp Punnami Hotel, Puttur, Balaji District.

The Chief Commissioner of State Tax (Commercial Taxes), D.No. 5-59, RK Spring Valley Apartments, Bandar Road, Edupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District - 521144, Andhra Pradesh.

The Secretary, Ministry of Finance, Union of India, 4*'^ Floor, A-Wing, Shastri Bhawan, New Delhi-110001. 5. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Chief Engineer, Tirumala Tirupati Devasthanams, Tirumala, Tirupati, Sri Balaji District, Andhra Pradesh.

The Executive Officer, M/s. Tirumala Tirupati Devasthanams, Tirumala, Tirupati, Sri Balaji District, Andhra Pradesh.

The Branch Manager, State Bank of India, Main Branch, Beside Goviindaraja Swamy Temple, Tirupati, Sri Balaji District Andhra Pradesh.

One CC to Sri V. Y. Prabhuvu, Advocate [OPUC]

10.

One CC to Sri N.V.S. Prasada Varma, SC for TTD [OPUC]

11.

One CC to Sri G. Sudheer, SC for SBI[OPUC]

12.

One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OPUC]

13.

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

14.

Two CD Copies. ssb

HIGH COURT DATED:10/09/2025 ORDER WP No. 17428 OF 2025 >/o 1% ^^SfP 2025 % Curreniaieciion . ^ ALLOWING THE W.P. WITHOUT COSTS