M/S. Distributory Committee No.-1 vs. The Assistant Commissioner (State Tax)
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Cause title — parties, addresses and appearances
Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order- ZH3701210D88627, dated 28- 01-2021, imposing Tax, Penalty and Interest of Rs. 20,37,510-00, Rs. 6,49,100-00 and Rs. 2,03,751-00 respectively (Total Rs. 28,90,361-00), under the SGST Act, 2017, for the F.Y. 2018-19 and further in provisionally attaching the Bank Account no. 32536983142 of the Petitioner in the Tenth Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the 3 disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order: ZH3701210D88627, dated 28-01-2021, passed by the First Respondent for the F.Y. 2018-19 under the SGST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. Distributory Committee No.-I, K.C. Canal, 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P., rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®' Floor, C.T. Complex, Opp- Indus School, NFI-7, Gooty Road, Kurnool, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. 2. 3. 4. 5. 6. 7. 8. 4
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Opposite Government General Flospital, Kurnool, A.P., rep. by its Branch Manager. 10. ...Respondents/Respondents 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 vacate the interim orders dated 06-04-2021 passed in WP 7638/2021 and dismiss the writ petition. IA NO: 1 OF 2023 Between:
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. Distributory Committee No.-I, K.C. Canal, 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P., rep. by its President, K. Venkateswarulu.
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®‘ Floor, C.T, Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
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The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, AP. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministryof Finance, North Block, New Delhi - 110001. The State Bank of India, Opposite Government General Hospital, Kurnool, A.P., rep. by its Branch Manager. 6. 7. 8. ...Respondents/Respondents 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 vacate the interim Orders dated: 06.04.2021 in WP No. 7638 of 2021. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9: SRI ASSISTANT SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 7712 OF 2021 Between: M/s. B. Chinna Narayana, President, Water Users Association No. 1, Singavaram 2-11, Edunur Village, Kurnool Mandal, Kurnool District 518004, A.P. ...Petitioner AND 1. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1st Floor, C.T. Complex, Opp Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
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The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001. The State Bank of India, Budhwarpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. 10. ...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, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order ZD3701210016195, dated 05-01-2021, imposing Tax, Penalty and Interest of Rs.13,87,726-00, Rs. 4,27,724-00 and Rs. 1,38,773-00 respectively (Total Rs. 19,54, 223-00), under the CGST Act, 2017, for the F.Y.s 2017-18
7 and 2018-19 and further in provisionally attaching the Bank Account no. 37440171437 of the Petitioner in the Tenth Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order; ZD3701210016195, dated 05-01-2021, passed by the First Respondent for the F.Y. 2017-18 & 2018- 19 under the CGST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. B. Chinna Narayana, President, Water Users Association No. 1, Singavaram 2-11, Edunur Village, Kurnool Mandal, Kurnool District 518004, A.P. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
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The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada -521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Budhwarpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. 10. ...Respondents/Respondents 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 vacate the interim orders dated 06-04-2021 passed in WP. 7712/2021 and dismiss the writ petition. lA NO: 1 OF 2023 Between:
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
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The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. B. Chinna Narayana, President, Water Users Association No. 1, Singavaram 2-11, Edunur Village, Kurnool Mandal, Kurnool District 518004, A.P. ...Respondent/Petitioner The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®' Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Budhwarpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. 2. 3. 4. 5. 6. 7. 8. ...Respondents/Respondents 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 vacate the interim Orders dated 06-04-2021 in W.P.No. 7712 of 2021. Counsel for the Petitioner: SRI G.NARENDRA CHETTY
10 Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9: SRI ASSISTANT SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 7827 OF 2021 Between; M/s. Distributory Committee No.-1, K.C. Canal, 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P., rep. by its President, K. Venkateswarulu. ...Petitioner AND 1. The Assistant Commissioner (State Tax), Kurnool-li Circle, Floor, C.T. Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada -521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretaryto the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. 2. 3. 4. 5. 6. 7. 8. 11
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Opposite Government General Hospital Kurnool, A.P., rep. by its Branch Manager. 10. ...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 MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order. ZH3701210D88627, dated 28- 01-2021 imposing Tax, Penalty and Interest of Rs. 20,37,510-00, Rs. 6,49,100-00 and Rs. 2,03,751-00 respectively (Total Rs. 28,90,361-00), under the CGST Act, 2017, for the F.Y. 2018-19 and further in provisionally attaching the Bank Account no. 32536983142 of the Petitioner in the Tenth Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. more lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order; ZH3701210D88627, dated
12 28-01-2021, passed by the First Respondent for the F.Y. 2018-19 under the COST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. Distributory Committee No.-I, K.C. Canal, 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P., rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 3. 4. 5. 6. 7. 8. 9. 13
The State Bank of India, Opposite Government General Hospital, Kurnoof, A.P., rep. by its Branch Manager. ...Respondents/Respondents 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 vacate the interim order granted on 07-04-2021 in WP. 7827/2021 and dismiss the writ petition. lA NO: 1 OF 2023 Between:
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. Distributory Committee No.-I, K.C. Canal, 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P., rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®‘ Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
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The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 8. The State Bank of India, Opposite Government General Hospital, Kurnool, A.P., rep. by its Branch Manager. ...Respondents/Respondents 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 vacate the interim orders dated 07-04-2021 in W.P.No. 7827 of 2021. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9; SRI ASSISTANT SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 7922 OF 2021 Between: M/s. B. Chinna Narayana, President, Water Users Association No 1, Singavararn 2-11 Edunur Village, Kurnool Mandal, Kurnool District - 518004, A.P. ...Petitioner AND 1. The Assistant Commissioner(State Tax), Kurnool-ll Circle, 1®‘ Floor, C.T. Complex, Opp. Indus School, NH-, Kurnool, Kurnool District, A.P.
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The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Budhv/arpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. 3. 4. 5. 6. 7. 8. 9. 10. ...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 MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order. ZD3701210016195, dated 05-01-2021, imposing Tax, Penalty and Interest of Rs. 13,87,726-00, Rs. 4,27,724-00 and Rs. 1,38,773-00 respectively (Total Rs. 19,54, 223-00), under the SGST Act, 2017, for the F.Y.s 2017-18 more
16 and 2018-19 and further in provisionaily attaching the Bank Account no. 37440171437 of the Petitioner in the Tenth Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order. ZD3701210016I 95, dated 05-01-2021, passed by the First Respondent for the F.Y. 2017-18 and 2018-19 under the SGST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. B. Chinna Narayana, President, Water Users Association No 1, Singavararn 2-11 Edunur Village, Kurnool Mandal, Kurnool District- 518004, A.P. ...Respondent/Petitioner
17 The Assistant Commissioner (State Tax), Kurnool-ll Circle, Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada -521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Budhwarpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. 2. 3. 4. 5. 6. 7. 8. 9. 10. ...Respondents/Respondents 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 vacate the interim orders dated 08-04-2021 passed in WP. 7922/2021 and dismiss the writ petition. lA NO: 1 OF 2023 Between: St
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1 C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. Floor,
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The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P, ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. B. Chinna Narayana, President, Water Users Association No 1, Singavararn 2-11 Edunur Village, Kurnool Mandal, Kurnool District- 518004, A.P. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 8. The State Bank of India, Budhwarpet Branch, First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P., rep. by its Chief Manager. ...Respondents/Respondents 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 vacate the interim Orders dated; 08.04.2021 in WP.No. 7922 of 2021. 19 Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9: SRI ASSISTANT SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 13921 OF 2021 Between: M/s. Water Users Association, Rudravaram-2, H.No. Nandikotkur Road, Allur (Village), Kurnool District, 518432, rep. by its President, K. Venkateswarulu. ...Petitioner AND The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1st Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty.Road, Kurnool, Kurnool District, A.P. The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada 521151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. 1. 2. 3. 4. 5. 6. 7. 20
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Nandikotkur, Kurnool District, A.P., rep. by its Branch Manager. 10. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Fligh Court may be pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order- AAO No. ZH3701210D37014, dated 29-01-2021, in Form GST DRC-07, imposing Tax, Interest and Penalty under the CGST Act, 2017, of Rs. 8,40,106/-, Rs. 2,63,079/- and Rs. 84,011-00 respectively (totaling to Rs. 11,87,196/-) for the F.Y.s 2017-18 and 2018-19 and further in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing No.361062736621, IFSC- SBIN0001023, in the Tenth Respondent Bank by issuing 'Notice to Third Party under Section 79 (1) (c)' in Form GST DRC-13, dated 04-05-2021 due to which the Petitioner is unable to operate its Bank Account and is facing untold difficulties in running its business and payment of its dues as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.
21 lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order- AAO No. ZH370121OD37014, dated 29-01-2021, in Form GST DRC-07, passed by the First Respondent for the F.Y.s 2017-18 and 2018-19 under the CGST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. Water Users Association, Rudravaram-2, H.No. Nandikotkur Road, Allur (Village), Kurnool District, 518432, rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®' Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
22
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Nandikotkur, Kurnool District, A.P., rep. by its Branch Manager. 10. ...Respondents/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 orders dated 22-07-2021 passed in WP. 13921/2021 and dismiss the writ petition. lA NO: 1 OF 2024 Between:
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®‘ Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. Water Users Association, Rudravaram-2, FI.No. Nandikotkur Road Allur (Village), Kurnool District, 518432, rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
23
The Assistant Commissioner (State Tax), Kurnool-ll Circle, Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Nandikotkur, Kurnool District, A.P., rep. by its Branch Manager. 3. 4. 5. 6. 7. 8. ...Respondents/Respondents 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 vacate the interim stay order dated; 16.08.2021 in lA No.1 of 2021 in WP No. 13921 of 2021. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9: SRI ASSISTANT SOLICITOR GENERAL OF INDIA
24 WRIT PEimON NO: 13987 OF 2021 Between: 4-12A, M/s. Water Users Association, Rudravaram-2, H.No. Nandikotkur Road, Allur (Village), Kurnool District, A.P. -518432, rep. by its President, K. Venkateswarulu. ...Petitioner AND 1. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1 st Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, , Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugaltu, Vijayawada -521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Nandikotkur, Kurnool District, A.P., rep. by its Branch Manager. 10. ...Respondents
25 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 an appropriate Writ, Order or Direction, particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order- AAO No. ZH3701210D37014, dated 29-01-2021, in Form GST DRC-07, imposing Tax, Interest and Penalty under the CGST Act, 2017, of Rs. 8,40,106/-, Rs. 2,63,079/- and Rs. 84,011-00 respectively (totaling to Rs. 11,87,196/-) for the F.Y.s 2017-18 & 2018-19 and further in taking steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing No.361062736621, IFSC- SBIN0001023, in the Tenth Respondent Bank by issuing 'Notice to Third Party under Section 79 (1) (c)' in Form GST DRC-13, dated 04-05-2021 due to which the Petitioner is unable to operate its Bank Account and is facing untold difficulties in running its business and payment of its dues as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. may more coercive lA NO: 1 OF 2021 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 grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned GST Order- AAO No.
26 ZH3701210D21210, dated 29-01-2021, in Form GST DRC-07, passed by the First Respondent for the F.Y.s 2017-18 and 2018-19 under the APSGST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between: The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioner AND 1. M/s. Water Users Association, Rudravaram-2, FI. no. 4-12A, Nandikotkur Road, Allur (Village), Kurnool District, A.P. -518432, rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®‘ Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
27
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. The State Bank of India, Nandikotkur, Kurnool District, A.P. by its Branch Manager. 10. rep. ...Respondents/Respondents 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 be vacate the interim orders dated 20.07.2021 passed in W.P.No.13987 of 2021 and dismiss the Writ Petition. lA NO: 1 OF 2024 Between:
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. No. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Velagapudi, Guntur District, A.P. Secretariat Buildings ...Petitioner/Respondents 1,2 & 3 AND 1. M/s. Water Users Association, Rudravaram-2, H.No. Nandikotkur Road Allur (Village), Kurnool District, 518432, rep. by its President, K. Venkateswarulu. ...Respondent/Petitioner
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®* Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
28
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 8. The State Bank of India, Nandikotkur, Kurnool District, A.P., rep. by its Branch Manager. ...Respondents/Respondents 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 vacate the interim stay order dated: 16.08.2021 in I.A.No.1 of 2021 in WP No. 13987 of 2021. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents 1 to 5 & 7: GP FOR IRRIGATION & CAD Counsel for the Respondents 6: GP FOR COMMERCIAL TAX Counsel for the Respondent No.8: GP FOR FINANCE & PLANNING Counsel for the Respondent No.9: SRI ASSISTANT SOLICITOR GENERAL OF INDIA The Court made the following common order:
APHC010241242021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) •I [3525] WEDNE AY. 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: ...PETITIONER M/s. Distributory Committee No.-1, AND ...RESPONDENT(S) The Assistant Commissioner State Tax and Others Counsel for the Petitioner: 1.G NARENDRACHETTY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
Asst Solicitor General
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
2 RRR, J & Or. KMR, J W.P.No.7638of2021 & batch of this Court, by Judgment, dated 17.09.2024, had disposed of the said batch of cases with certain directions.
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 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. on 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 K. SRINIVASA RAJU ASSISTANT REGISTRAR closed. //// SECTION OFFICER To,
The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1 st Floor, C.T. Complex, Opp- Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.
30
The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp- Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
The District Collector and Magistrate, Collector Complex, Opp- Government General Hospital, Kurnool, Kurnool District, A.P.
The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada - 521151, Andhra Pradesh.
The Principal Secretary to the Government, Irrigation Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
The Principal Secretary to the Government, Finance Department, State of Andhra Pradesh, A.P. Secretariat Buildings, Velagapudi, Guntur Drstrict, A.P.
The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi - 110001. 10. The Branch Manager, State Bank of India, Nandikotkur, Kurnool District, A.P.
The Branch Manager, State Bank of India, Opposite Government General Hospital, Kurnool, A.P.
The Chief Manager, State Bank of India, Budhwarpet Branch First Floor, Central Plaza, Budhwarpet, Kurnool 518002, A.P. One CC to Sri G Narendra Chetty, Advocate [OPUC] One CC to Sri Assistant Solicitor General of India, Advocate 13. 14. [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Two CCs to GP for Irrigation & CAD, High Court of Andhra Pradesh. [OUT] Two CCs to GP for Finance & Planning, High Court of Andhra Pradesh. [OUT] Two CD Copies 16. 17. 18. RAM
31 ■' \ HIGH COURT DATED:26/03/2025 COMMON ORDER WP.Nos.7638, 7712, 7827, 7922, 13921 & 13987 of 2021 DISPOSING ALL THE WPs 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.