BharatTaxGST

M/S. Water Users Association vs. The Assistant Commissioner (State Tax)

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WP/13987/2021HC Andhra PradeshGSTCNR APHC01024107202108 May 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO3 pages
For Petitioner: G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL TAX, Asst Solicitor General, GP FOR IRRIGATION COMM AREA DEV

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Cause title — parties, addresses and appearances
APHC010241242021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION Nos: 7638, 7712, 7827, 7922, 13921 & 13987 of 2021 WRIT PETITION NO: 7638/2021 Between: M/s. Distributory Committee No.-1, ...PETITIONER AND The Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. Asst Solicitor General 3. GP FOR IRRIGATION COMM AREA DEV

The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao)

The issues raised in this batch of cases, namely recovery of tax payable under the APVAT Act/ GST Act, from various Government departments, had come up before this Court in W.P.No.9306 of 2022 & batch. A Division Bench of this Court, by Judgment, dated 17.09.2024, had disposed of the said batch of cases with certain directions.

2.

As the issues of law raised in the present set of cases are similar to the facts and issues raised in the earlier batch of cases, these Writ Petitions are being disposed of, with a direction to the respective departments to ascertain and release the G.S.T. amount payable to the petitioners, on account of the contracts executed by them on or before 01.07.2017. The said exercise should be completed within a period of four (04) months from the date of receipt of this order. As far as the interest and penalty are concerned, it would be open to the petitioners to approach the appropriate authority under the G.S.T. Act for remission of payment of interest or penalty, taking into account the special circumstances of these cases and after taking into account the fact that non payment is said to be on account of the default of the Government agencies in paying the G.S.T. in time.

3.

Accordingly, these Writ Petitions are disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.

_______________________ R RAGHUNANDAN RAO, J

_______________________ Dr. K MANMADHA RAO, J

Date: 26.03.2025 MJA THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE Dr. K MANMADHA RAO

WRIT PETITION Nos: 7638, 7712, 7827, 7922, 13921 & 13987 of 2021 (per Hon’ble Sri Justice R Raghunandan Rao)

26.03.

2025

MJA

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.