Cause title — parties, addresses and appearances
T
APHC010328802024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
TUESDAY,THE TWENTY NINETH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos. 1674< 16744. 1682'2. 1693r3 & 16934 OF 2024
WRIT PETITION NO: 16741 OF 2024 /
Between:
M/s. Adilakshmi Dereddy,
Proprietor Smt.
D. Adilakshmi, W/o.
Dereddy
Ayyapureddy, Aged about 40 Years,
R/o. D.No. 2-39, Koratamadi Village,
Gadivemula Mandal, Nandyal District, Andhra Pradesh.
BiliQ
...PETITIONER
AND
1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT)
Velagapudi,
Amaravathi,
Guntur
District
Department,
Pradesh.
Andhra
2. The Principal Secretary, Minor Irrigation Division,
Secretariat Buildings,
Government of Andhra Pradesh,
A.P Secretariat Office, Velagapudi,
Andhra Pradesh
3. The Executive Engineer, Minor Irrigation Division, Jalamandali
Road, Kurnool -518004, Andhra Pradesh.
4. The Deputy Executive Engineer, Quality Control Sub Division
Andhra Pradesh
,
R.S.
,
Kurnool,
...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 particularly
nature of Writ of MANDAMUS declaring the
Respondents to consider the
2024 Annexure-PI for
in
the
inaction on the part
of the
representation of the Petitioner made on 28-03-
payment of the GST in respect of the
works contract
services provided
by
the
Petitioner @ Spercent/
arbitrary,
unfair,
violation
of
12percent
as
illegal,
articles
14,
19(l)(g),
21
and 300-A
of
the
Constitution as iniquitous nature and consequently to direct the Respondents
respect of the
construction
to release the GST @ 12% and 18%in
provided by the Petitioner along with interest @ 18% till its payment.
service
lA NO: 1 OF OMA
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
directed to pay the GST at appropriate rates directly
to
the
State Tax
Department to the credit of the Petitioner pending disposal of the writ petition
as to avoid the wrath of liability of interest and 100% penalty.
Counsel for the Petitioner: SRI M. V. J. K. KUMAR
Counsel for the Respondent No.1:
Counsel for the Respondent Nos.2 to 4:
APHC010328772024
to
SO
GP FOR COMMERCIAL TAX
GP FOR IRRIGATION & CAD
WRIT PETITION NO: 16744 OF 2024
Between:
M/s. Dereddy Ayyapureddy, Proprietor
Reddy,
Aged
about
49
Years,
Gadivemula Mandal, Nandyal District, Andhra
Sri. D. Ayyapureddy, S/o. Late. Siva
D.No.2-39,
Koratamadi
Village,
^ Pradesh.
R/o.
...PETITIONER
3
AND
1. The State of Andhra Pradesh, Rep by its Principal Secretary,
(CT) Department,
Velagapudi, Amaravathi, Guntur District,
Pradesh.
2. The Principal Secretary, Minor Irrigation Division,
Secretariat Buildings,
Government of Andhra Pradesh
Andhra Pradesh
3. The Executive Engineer, K.C. Canal Division, Nandyal, Kurnool, Andhra
Pradesh.
4. The Deputy Executive Engineer, K.C. Canal Sub Division
Kurnool, Andhra Pradesh.
Revenue
Andhra
A.P Secretariat Office, Velagapudi,
Nandyal,
...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 particularly
in the
nature of Writ of MANDAMUS declaring the inaction on the
part
of the
Respondents
to
consider the representation
of the
Petitioner made
in respect of the
works
on
30-03-2024 Annexure-P1 for payment of the GST
contract services provided by the Petitioner @ 5% /12%
unfair, violation of articles 14, 19(1)(g), 21 and 300-A of the
iniquitous nature and consequently to direct the Respondents to release
GST @ 12 % and 18 % in respect of the construction service provided by the
Petitioner along with interest @ 18%
till its payment.
as illegal,
arbitrary.
Constitution as
the
lA NO: 1 OF 202d
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
pay the GST
at appropriate rates directly to the State Tax Department
credit of the Petitioner pending disposal of the writ petition so as to avoid the
wrath of liability of interest and 100% penalty.
to the
Counsel for the Petitioner: SRI M. V. J. K. KUMAR
Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX
Counsel for the Respondent Nos.2 to 4: GP FOR IRRIGATION & CAD
APHC010328752024
■J?
WRIT PETITION NO: 16822 OF 2074
Between:
M/s. Dereddy Ayyapureddy, Proprietor Sri. D. Ayyapureddy.
g/o. Late. Siva
Reddy.
Aged about 49 Years.
R/o. D.No. 2-39. Koratamadi
Village.
Gadivemula Mandal. Nandyal District. Andhra Pradesh.
...PETITIONER
AND
1. State of Andhra Pradesh. Rep by its Principal Secretary
Department. Velagapudi. Amaravathi. Guntur District
2. The Principal Secretary. Minor Irrigation Division
Government of Andhra Pradesh.
Andhra Pradesh
3. The Executive Engineer, Minor Irrigation Division, Jalamandali,
R.S.
Road. Kurnool. Andhra Pradesh.
4. The Deputy Executive Engineer. Quality Control Sub
Resources Department. Kurnool. Andhra Pradesh.
Revenue (CT)
Andhra Pradesh.
Secretariat Buildings.
A.P Secretariat Office. Velagapudi.
Division. Water
.. 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 particularly
in the
.5~
nature of Writ of MANDAMUS declaring the inaction on the part
of the
Respondents to consider the
2024 Annexure-PI for
representation of the Petitioner made on 28-03-
payment of the GST in respect of the
services provided by the Petitioner @ 5% / 12% as illegal, arbitrary
unfair
violation of articles
14, 19{1)(g), 21 and 300-A of the
Constitution
iniquitous nature and
works contract
as
consequently to direct the Respondents to release
GST @ 12% and 18% in respect of the construction
Petitioner along with interest @ 18% till its payment.
the
service provided by the
lA NO: 1 OF 9n?A
Petition under Section 151 CPC
in the affidavit filed in support of the petition, the High Court may be pleased to
pay the GST at appropriate rates directly to the State Tax Department to the
credit of the Petitioner pending disposal of the writ petition so as to avoid the
praying that in the circumstances stated
wrath of liability of interest and 100% penalty.
V. J. K. KUMAR
GP FOR COMMERCIAL TAX
Counsel for the Respondent Nos.2 to 4: GP FOR IRRIGATION & CAD
Counsel for the Petitioner; SRI M.
Counsel for the Respondent No.1:
APHC010328782024
WRIT PETITION NO: Ififl.-tri ni: onox
Between:
M/S. Dereddy Ayyapureddy, Proprietor
Reddy,
Aged about 49 Years,
R/o. D.No. 2-39, Kora.amadi
Gadivemula Mandal, Nandyal District, Andhra Pradesh
Sri. D. Ayyapureddy,
S/o. Late. Siva
Village,
...PETITIONER
6
AND
1. State of Andhra Pradesh, Rep by its Principal Secretary
Department,
Pradesh.
2. The Principal Secretary, Minor Irrigation Division,
Government of Andhra Pradesh
Andhra Pradesh
3. The Executive Engineer, Minor Irrigation
Kurnool, Andhra Pradesh.
4. The Deputy Executive Engineer, Quality Control
Sub Division -8, Nandyal, Kurnool, Andhra Pradesh.
Revenue (CT)
District,
Andhra
Velagapudi,
Amaravathi,
Guntur
Secretariat Buildings,
A.P Secretariat Office, Velagapudi,
Division, Nandyal-518501,
Sub Division, NWMP-
...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 particularly
in the
nature of Writ of MANDAMUS declaring the
Respondents to consider the
inaction on the part
of the
representation of the Petitioner made on 28-03-
2024 Annexure-P1 for payment of the GST
iin respect of the
works contract
services provided by the Petitioner @ 5% / 12%
illegal,
arbitrary, unfair
violation of articles 14,
19(1)(g), 21 and 300-A of the
Constitution
iniquitous nature and consequently to direct the Respondents
GST @ 12% and 18%
i
-
as
as
to release the
in respect of the construction service provided by the
payment.
Petitioner along with interest @ 18% till its
lA NO: 1 OF 9n9d
Petition under Section 151 CPC
in the affidavit filed
i
directed
to
praying that in the circumstances stated
- in support of the petition, the High Court may be pleased
pay
the GST at appropriate rates directly to the State
Tax
Department to the credit of the Petitioner pending disposal
as to avoid the wrath of liability of interest and 100%
of the writ petition
so
penalty.
Counsel for the Petitioner: SRI M. V. J. K. KUMAR
Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX
Counsel for the Respondent Nos.2 to 4: GP FOR IRRIGATION & CAD
APHC010328732024
T-Tifeii-
WRIT PETITION NO: 16934 OF 2074
Between:
M/s. Adilakshmi Dereddy, Proprietor Smt. D. Adilakshmi,
Ayyapureddy,
Aged about 40 Years
Gadivemula Mandal, Nandyal District, Andhra Pradesh
W/o. Dereddy
R/o. D.No. 2-39, Koratamadi Village
...PETITIONER
AND
1. State of Andhra Pradesh, Rep by its Principal Secretary
Department,
Pradesh.
2. The Principal Secretary, Minor Irrigation Division
Government of Andhra Pradesh,
Andhra Pradesh
3. The Executive Engineer, K.C. Canal Division
Pradesh.
4. The Deputy Executive Engineer,
K.C. Canal
Kurnool, Andhra Pradesh.
Revenue (CT)
Andhra
Velagapudi,
Amaravathi,
Guntur
District
Secretariat Buildings,
A.P Secretariat Office, Velagapudi,
Nandyal, Kurnool, Andhra
(R)
Section,
Nandyal,
...RESPONDENTS
of India praying that in the
Petition under Article 226 of the Constitution
circumstances stated in the affidavit filed therewith, the High Coud may be
s
pleased to issue an appropriate writ, order or direction
particularly
nature of Writ of MANDAMUS declaring the inaction on the
part
of the
Respondents to consider the representation of the Petitioner
2024 Annexure-PI for payment of the GST in respect of the
works contract
services provided by the Petitioner @ 5% / 12% as illegal,
arbitrary, unfair,
violation
of articles
14,
19(1)(g), 21
and 300-A
of
the
iniquitous nature and consequently to direct the Respondents to release the
GST @ 12% and 18% in respect of the construction service provided by the
Petitioner along with interest @ 18%
till its payment.
lA 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 to
directed to pay
the GST at appropriate rates directly
to
the
State Tax
Department to the credit of the Petitioner pending disposal of the writ petition
as to avoid the wrath of liability of interest and 100% penalty.
Counsel for the Petitioner: SRI M. V. J. K. KUMAR
Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX
Counsel for the Respondent Nos.2 to 4: GP FOR IRRIGATION
The Court made the following: COMMON ORDER in the made on 30-03- Constitution as so &CAD
«# THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOS: 16741. 16744. 16822, 16933 & 16934 OF 2024 The Court made the following common order: The subject matter in all the writ petitions is one and the same, they are being disposed of by this common order. Heard Sri Dr.MVK.Murthy, learned Senior Counsel appearing for the petitioners and learned Government Pleader for 2. Irrigation. It is the case of the petitioners that they have executed 3. works for the benefit of respondent Nos.1 & 2 pursuant to agreement entered into by them. It is further case of the petitioners that, though the agreements between the contractee- engineering department and the petitioners/contractors were executed after coming into force of GST Act, the said agreements did not contain the GST component so as to enable the petitioners to pay the same to the Government under the said Act. Taking into consideration of the difficulties of the tax payers, the Government of Andhra Pradesh issued G.O.Ms.No.58 Finance (WR-1) Department dated 08.05.2018, whereunder the 2 government directed the concerned engineering department to pay GST to the contractors separately by working out the revised estimates, so that the contractors in turn could pass on such tax I to the State Government or the Central Government as the case may be. It is further case of the petitioners that since no GST component was added in the agreements, he could not file returns under the GST Act. Thereafter, the authorities under the said Act have passed assessment orders against the petitioners by imposing 100% penalty. In those circumstances, the petitioners made representations dated 28.03.2024 & 30.03.2024 to the 2""^ respondent with a request to receive the estimates by adding GST component along with interest and penalty for the belated payment of tax as per GST Act. It is further case of the petitioners that though the representations were made way back in the year 2024, so far, no action has been initiated in the matter.
4.On the other hand, learned Assistant Government Pleader for Irrigation would submit that pass appropriate orders may be passed directing the concerned to consider the representations dated 28.03.2024 & 30.03.2024, made by the petitioners.
3 «» Having regard to the submissions made by the learned counsel on either side, without going into the merits of the matter, this Court feels that it is appropriate to dispose of writ petitions, directing the 2"^ respondent to consider the representations dated 5. 28.03.2024 & 30.03.2024, submitted by the petitioners and pass appropriate orders, within a period of six (06) weeks from the of receipt of copy of this order. There shall be no order as to costs. As a sequel, pending applications, if any, shall stand closed. SHAIK WiOHD. RAF! assistant REGI^RAR (k^^^OFFlCER //// SE To,
1.The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
2.The Principal Secretary, Minor Irrigation Division, Buildings, Government of Andhra Pradesh, A.P Secretariat Office, Velagapudi, Andhra Pradesh
3.The Executive Engineer, Minor Irrigation Division, Jalamandali, R.S. Road, Kurnool -518004, Andhra Pradesh.
4.The Deputy Executive Engineer, Quality Control Sub Division, Kurnool, Andhra Pradesh.
5.The Executive Engineer, K.C. Canal Division, Nandyal, Kurnool, Andhra Pradesh.
6.The Deputy Executive Engineer, K.C. Canal Sub Division, Nandyal, Kurnool, Andhra Pradesh. Secretariat
7.The Deputy Executive Engineer, Quality Control Resource Department, Kurnool, Andhra Pradesh
8.The Executive Engineer, Minor Irrigation Kurnool, Andhra Pradesh.
9.The Deputy Executive Engineer, ‘ NWMP-Sub Division-8, Nandyal, Kurnool Sub Division, Water Division, Nandyal-518501, Quality Control Sub Division, I, Andhra Pradesh. The Deputy Executive Engineer, K.C. Canal (R) Section, Nandyal, Kurnool, Andhra Pradesh. V. J. K. Kumar, Advocate [OPUC] Two CC’s to GP for Commercial
10.12.Tax, High Court of Andhra Pradesh[OUT]
13.Two CCs to GP for Irrigation & CAD Pradesh [OUT] Two CD Copies. High Court of Andhra 14. ssb
HIGH COURT 1 DATED:29/07/2025 I 21 AUG 2025 ^ Current Section ^*^£eSPATCH€S>^ c» COMMON ORDER WP Nos. 16741,16744,16822,16933 & 16934 OF 2024 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS
