M/S.Jp Constructions vs. Deputy Assistant Commissioner

acxxiSfic^ APHC010345662023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 17704 OF 2023 Between: M/s.JP Constructions, rep. by its Partner, Mr. Pabbineedi Sarvarayudu, 21-7- 12, Salipeta, Madina Street, Kakinada, East Godavari, Andhra Pradesh-533 001. ...Petitioner AND 1. Deputy Assistant Commissioner, State Tax-3, Kakinada Circle, Kakinada, Andhra Pradesh. 2. Additional Commissioner ST, Appellate Authority, Vijayawada, Andhra Pradesh. 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (SGST) Department, Secretariat, Velagapudi, Amravathi, Guntur District. 4. Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi-110 001. ...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 a Writ of Certiorari or any other appropriate writ or order or direction, quashing the impugned Appeal Order APL-04, dated 4.3.2023 issued by 2""^ Respondent as without jurisdiction, contrary to the language of Section 16 of the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 and consequently, declare that the Petitioner is not liable to pay tax of the excess input tax credit availed in GSTR-3B when compared to ITC available in GSTR2A for the tax periods 2017-18 to 2019-20 by the 2nd Respondent in a sum of Rs.94,40,261/-. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of recovery of the disputed Tax of Rs.65,05,158/- and penalty Rs.5,91,378/- for the year 2017-18 and Tax of Rs.26,67,642/- and penalty of Rs.2,42,512/- for the year 2018-19 and tax of Rs.12,21,789/- and penalty of Rs. 1,11,072/- for the year 2019-20, pursuant to the impugned APL- 04 notice dated 04.03.2023 issued by the 2nd Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. lA NO: 1 OF 2024 Between; 1. Deputy Assistant Commissioner, State Tax-3, Kakinada Circle, Kakinada, Andhra Pradesh. 2. The Additional Commissioner ST, Appellate Authority, Vijayawada, Andhra Pradesh. 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amravathi, Guntur District. ...Petitioner & 3"'* respondents also) nd (On behalf of respondent’s 2 AND 7 1. M/s.JP Constructions, rep. by its Partner, Mr. Pabbineedi Sarvarayudu, 21- 7-12, Salipeta, Madina Street, Kakinada, East Godavari, Andhra Pradesh- 533 001. / ... Petitioner/Respondent 2. Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi-110 001. ...Respondent/Respondents Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to vacate the interim order passed in lA No.1 of 2023 in WP No. 17704 of 2023 , dt: 06.09.2023. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent Nos.1 to 3 : GP FOR COMMERCIAL TAX Counsel for the Respondent N0.4 : SRI Y. V. ANIL KUMAR (Central Government Counsel)