S V Engineering Constructions (INDIA) PVT LTD vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
direction or order quashing the proceedings of the 1®‘ Respondent in Impugned attachment Notice dated 15.05.2025 vide DIN 3715052532661 dated 26.10.2020 issued by the 3 pursuant to proceedings rd respondent as being without juri iction, arbitrary, illegal and contrary to the provisions of the Act and in violation of Principles of Natural justice, as the application for waiver of interest or penalty or both under Section 128A of the Act read with Rule 164(2) of the Rules is pending with authorities. Consequently, the Hon'ble Court may be pleased to direct the 1 respondent to vacate the recovery notice issued in Form GST DRC-13 dated 15.05.2025 to Respondent No. 6 under Section 79(1 )(c) of the Act, 2017 and to pass such other order or further orders as the Hon’ble Court may deem fit and proper in the circumstances of the amount Rs.11,98,755/- to the petitioner -company. case to refund 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 direct the 1 nd and 2 respondents to refund the recovered amount of Rs. 11,98,755/- pursuant to the impugned attachment notice dated 15.05.2025 to the 1®‘ - company will be put to severe loss vide DIN, 3715052532661 paid by the Respondent No.6 respondent, as otherwise the Petitioner and hardship.
Counsel for the Petitioner: SRI C. Counsel for the Respondent Nos,1 to 5: Counsel for the Respondent No.6:-- The Court made the following order; SANJEEVA RAO GP FOR COMMERCIAL TAX
i APHC010308562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO; 15670/2025 Between: 1.S V ENGINEERING CONSTRUCTIONS (INDIA) PVT LTD, 7-5-1, FLAT PANDURANGAPURAM, VISAKHAPATNAM-530 003 REP. BY ITS DIRECTOR SRI. K. S. R. K. PRASAD. NO. 101, LAKSHMI SOUDHA ...PETITIONER AND 1.THE DEPUTY ASSISTANT COMMISSIONER, SIRIPURAM CIRCLE, VISAKHAPATNAM-I DIVISION 8-163/10, PLOT NO.L5, MEHAR PLAZA, NAUKANAGAR, VISAKHAPATNAM -530017 2.THE ASSISTANT COMMISSIONER ST, SIRIPURAM CIRCLE, VISAKHAPATNAM-I DIVISION 8-163/10, PLOT NO. 15, MEHAR PLAZA, NAUKANAGAR, VISAKHAPATNAM -530017 3.THE ASSISTANT COMMISSIONER ST FAC, CHINAWALTAIR CIRCLE, VISAKHAPATNAM-1 DIVISION VISAKHAPATNAM -530017 4.THE JOINT COMMISSIONER ST, VISAKHAPATNAM-I DIVISION, VISAKHAPATNAM-53 0045. 5.THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL REVENUE (CT-II) DEPARTMENT, SECRETARIAT, ^VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH SECRETARY, A.P.
2 6.THE SENIOR ACCOUNTS OFFICER. ANDHRA PRADESH POWER DEVELOPMENT COMPANY LTD., SRI DAMODARAM SANJEEVAIAH THERMAL POWER STATION, NELATURU-524347. SPSRNELLORE DISTRICT. 1 ...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 a writ of mandamus or any other Writ, direction or order quashing the proceedings of the 1 STRespondent in Impugned attachment Notice dated 15.05.2025 vide DIN 3715052532661 pursuant to proceedings dated 26.10.2020 issued by the 3RD respondent as being without juri iction, arbitrary, illegal and contrary to the provisions of the Act and in violation of Principles of Natural justice, as the application for waiver of interest or penalty or both under Section 128A of the Act read with Rule 164(2) of the Rules is pending with authorities. Consequently, the Hon’ble Court may be pleased to direct thel ST respondent to vacate the recovery notice issued in Form GST DRC-13 dated 15.05.2025 to Respondent No. 6 under Section 79(1 )(c) of the Act, 2017 and to 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 direct the 1ST and 2ND respondents to refund the recovered amount of Rs. 11,98,755/- pursuant to the impugned attachment notice dated 15.05.2025 vide DIN; 3715052532661 paid by the Respondent No.6 to the 1ST respondent, as otherwise the Petitioner - company will be put to severe loss and hardship. Counsel for the Petitioner; 1.CSANJEEVARAO Counsel for the Respondent(S); 1 .GP FOR COMMERCIAL TAX 2. 3 Th© Court m © th© follOWinQ Ord©r; (per Hon'ble Sri justice R. Raghunandan Rao) The petitioner is a registered dealer under the Goods & Services Tax, Act, 2017. The petitioner was served with the proceedings dated 26.10.2020, along with Form GST DRC-07, dated 11.11.2020, calling upon the petitioner to pay a sum of Rs. 13,29,353/- towards interest on delayed payment of taxes, for the period 2017-2018 & 2018-2019. The petitioner contends that he had made certain payments towards these demands. Thereafter, the petitioner had filed an application, in Form GST SPL-02, under Rule 164(2) of the GST Rules, 2017 seeking waiver of interest, under Section 128A of the GST Act. This application which was filed by the petitioner, on 26.05.2025 is still pending. The petitioner has approached this Court by way of the present Writ Petition with the complaint that even while that application was pending, the authorities had recovered an amount of Rs.11,98,755/- by way of a garnishee notice issued to the 6**^ respondent.
The contention of the petitioner is that such interest could not have been collected from the 6'^ respondent even while the application for waiver, filed by the petitioner was still pending. Consequently, the petitioner seeks a direction to the appropriate authorities to dispose of his application for waiver and also to refund the recovered amount of Rs.11,98,755/- .
Prima facie, the petitioner cannot seek a refund of Rs.11,98,755/- without the authorities taking a decision on the waiver application. It is only an event of the authorities permitting waiver, would the question of recovery of the said amount would arise.
However, the petitioner has been given the right of applying for a waiver. In such a situation, there is a duty cast on the respondent authorities to consider such an application and take a decision as to whether the waiver is given or not. 5. 4 A 6. In that view of the matter, this Writ Petition is disposed of directing the 2"'^ respondent to take a decision on the application of the petitioner filed for waiver of payment of interest and on the same, within a period of six weeks from the date of receipt of this Order. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall pass appropriate orders stand closed. N NAGAi^r/:A ASSISTANT REGISTRAR //// SECTION OFFICER To,
The Deputy Assistant Commissioner(ST), Visakhapatnam-I Division Naukanagar, Visakhapatnam -530017
The Assistant Commissioner(ST), Siripuram Circle, Visakhapatnam-I Division, Visakhapatnam -530017 Assistant Commissioner(ST)(FAC) Visakhapatnam-I Division Visakhapatnam -530017
The Joint Visakhapatnam-53 0045. 5. The Principal Secretary Andhra Pradesh, Andhra Pradesh The Senior Accounts Officer, Andhra Pradesh Power Development Company Ltd., Sri Damodaram Sanjeevaiah Thermal Power Station, Nelaturu-524347, SPSR Nellore District.
One CC to Sri C. Sanjeeva Rao, Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies. Siripuram Circle, 8-163/10, Plot No. 15, Mehar Plaza, 8-163/10, Plot No. 15, Mehar Plaza Naukanagar,
The Chinawaltair Circle, Commissioner (ST), Visakhapatnam-I Division Revenue (CT-II) Department, State of A.P. Secretariat, Velagapudi Guntur District, 6. 8. fifih
I HIGH COURT DATED:02/07/2025 ORDER WP No.15670 OF 2025 ^ H JUL 2025 irentSectioftx^^ <>» DISPOSIN OF THE W.P. WITHOUT COSTS
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.