Cause title — parties, addresses and appearances
f'
•4
\
IN THE HIGH COURT OF ANDHRA PRv^DESH :: AMARAVATI
(Social Original^dfisdiction)
WEDNESDAY, THE TWENTY THIRD DAY OF
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AP^-
AND
THE HONOURABLE SRI JUSTICE B V L N CHAKRAVAR
WRIT PETITION NO: 6171 OF 2025
1
Between:
Smt G Balamma, W/o. Late. Gatike Siva Reddy,Aged about 66 Years
Name The President Water User Association' Jillella
Village, Gospadu Mandal, Allagadda Taluq, ^^al District,
Andhra Pradesh.
...Petitioner
Trade
Nandyal,
R/o.
Jillela
AND
1. Union of India, Represented by its Secretary, Ministry of Finance, New
Delhi- 110001.
2. State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT)
Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
3. The Assistant Commissioner (ST), Nandyal-ll Circle, D.No. 25/3A and
3B, MSR Complex, RTC Bus Stand Road, Nandyal, Andhra
4. The Deputy Absistant Commissioner {ST)-II, Nandyal -II Clrcle,Kurnoof
Division, Andhra Pradesh,
-f
5. The Branch Manager,
Syndicate Bank
Pradesh.
Nandyal,
Nandyal
District,
Andhra Pradesh.
...Respondents'
Petition under Article 226 of the Constitution of India praying that in
the circumstances stated in the affidavit filed therewith, the High Court
be pleased to issue
may
an appropriate writ, order or direction particularly in the
nature of Writ of MANDAMUS (i) declaring the
vide
DIN
3703012569689
vide Annexure-P7
i
notice dated 02-01-2025'
issued
by
the
Deputy
'Hb
Assistant Commissioner (ST)-li, Nandyai-li Circie, Kurnooi Division under
section 79(1 )(c) of the COST Act to the 5'^
respondent Bank as iilegai,
arbitrary, improper, unjust and contrary to the provisions of the COST iaw
(nciuding the remittance of Rs. 24,35,580/- on 31-01-2025 in excess of the
liability and Consequently direct the respondents 3 to 5 to restore the
amount-debited from/the .Account No. 339920140031584 in the name of
The President Water Users Association Jillela without payment of tax (ii) to
direct payment of tax due to the Petitioner in terms of order of assessment
dated 29-01-2021.
lA NO: 1 OF
Petition under Section
151
of CPC
is
filed
circumstances stated
in the affidavit filed
i
High Court may be pleased to direct the
amount of Rs. 9,32,234/- under GST Act to the Petitioner
praying
that
in
thd
in support of the petition, the
1
Respondent to pay the tax
forthwith.
LA NO: 2 OF 20?/>
Petition under Section 151
of CPC
is
filed praying that
in the
circumstances stated in the affidavit filed
i
High Court may be pleased to
in support of the petition, the
permitted to file representation to the
1
nd
and 2
respondents seeking waiver of the interest
notice as well as penalty otherwise the
I
amount in terms of the
would be put to severe loss and
hardship.
Counsel for the Petitioner
:SRI. M V J K KUMAR
Counsel for the Respondents: GP FOR COMMERCIAL TAX
The Court made the following:
\
1
APHC010122202025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3535]
WEDNESDAY,THE TWENTY THIRD DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE B.V.L.N.CHAKRAVARTHY
WRIT PETITION NO: 6171/2025
Between:
Smt G Balamma
...PETITIONER
AND
Union Of India and Others
...RESPONDENT(S)
Counsel for the Petitioner:
1.M VJ K KUMAR
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2.
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is the widow of the person who had executed works for the State Government under the Neeru-Chettu Programme. The petitioner contends that despite completion of works, the government had not released the payments due for said works apart from the fact that the G.S.T payable under these contracts had also not been released.
'f 2
2.It is contended that the G.S.T Authorities have been pressing for recovery of the G.S.T amounts.
3.It is submitted that the authorities, as a part of the recovery process, have also issued garnishee notices to the bankers of the petitioner, who is arrayed as respondent.
4.This Court while dealing with a similar issue had passed certain directions in the judgment, dated 16.10.2024, in W.P.No.24477 of 2021 and batch.
5.As the facts in the present case are similar to the facts in the ss, this 'lA/rit Petition is disposed of earlierr r>ne> following the said judgment, in the following manner; This Writ Petition is disposed of with a direction to the respective departments to ascertain and release the G.S.T amount payable by the petitioner, on account of the contracts executed by her husband. The said exercise should be completed within a period of four months from the date of receipt of this order. As far as the interest and penalty are concerned, it would be open to the petitioner 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 this case 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. There shall be no order as to costs.
\ 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed. <7 ; V DIWAKAR DEPUTY REGISTRAR //// ^^r^FICER SECTI To.
1.The Secretary, Union of India, Ministry of Finance
2.The Principal Secretary, Revenue (CT) Department, State New Delhi - 110001. of Andhra Pradesh, Velagapudi, Amaravathi. Guntur DiSJfSTAndhra Pradesh, (by Special Messenger)
3.The Assistant Commissioner (ST), Nandyal-I! Circle 3B, MSR Complex, RTC Bus Stand Road, Nandyal, Andhra Pradesh.
4.The DeputyAssistant Commissioner (ST)-II, Nandyal -II Circle,Kurnool Division, Andhra Pradesh.
5.The Branch Manager, Syndicate Bank, Nandyal Andhra Prad^h. (Addressees 1, 3 to 5 by RPAD)
6.One CC to SRI. M V J K KUMAR Advocate [OPUC]
7.Two CCs to GP FOR COMMERCIAL TAX, Pradesh [OUT]
8.Three CD Copies D.No. 25/3A and Nandyal District High Court of Andhra* PSR
HIGH COURT DATED:23/04/2025 ORDER WP.No.6171 of 2025 DISPOSING THE WRIT PETITION WITHOUT COSTS
