M/S. Katyayani Constructions vs. The Deputy Commissioner (St)
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Cause title — parties, addresses and appearances
Order or Direction more particularly in the nature of MANDAMUS declaring that the action of the First Respondent in passing the impugned Order A.O. NO. ZH3707220D60379, dated 30-06-2022, under the IGST, COST and SGST Acts, 2017, for the Years 2017-18, 2018-19, 2019-20 and 2020-21 imposing interest for delay in payment of taxes when the delay in payment of the same occurred due to the delay on the part of the Government (Respondents 3 and 5) in releasing the payments for the works contracts executed for it, and when the Government cannot on the one hand delay in making payments for the works executed and on the other hand impose interest on the Petitioner for delay in payment of the GST, as not justifiable, inequitious, unfair and further the impugned Order is also without juri iction Respondent is not the Proper Officer and has no post-audit authorization and therefore the impugned Order is without juri iction, without authority and illegal and consequently set aside the same or alternatively direct the Government (Respondents nos. 3 and 5) to pay the interest amount either directly to the GST Department or to the- Petitioner to enable the Petitioner to pay the same to the GST Department. as the First lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased to grant stay of collection of the disputed interest of Rs. may 1,33,05,236-00 imposed ZH3707220D60379, dated 30-06-2022, under the IGST, COST and SGST Acts, 2017, for the Years 2017-18, 2018-19, 2019-20 and 2020-21, passed by the First Respondent. vide the impugned Order A.O. NO. r lA NO: 1 OF 2023 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 receive the counter copies on record by allowing the leave petition in the above writ petition. lA NO: 2 OF 2023 Between:
The Deputy Commissioner (ST), LTU, Kadapa Division, 0pp. YSR Guest House, Smith Road, Kadapa, YSR District, Andhra Pradesh.
The Assistant Commissioner (ST ), Proddatur-I Circle, 25/586, Rameswaram Road, Vasanthapeta, Proddatur, YSR District, Andhra Pradesh - 516164. 3. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (CT) Department. A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh. ...PETITIONERS AND 1. M/s. Katyayani Constructions, (A Firm Registered under the Partnership Act, 1961) D.No. 3/20, Chiyyapadu (V), Chapudu Mandal, YSR District, Andhra Pradesh, rep. by its Managing Partner, Mr. P. Chandrasekhar Reddy.
The Superintending Engineer, TBP, HLC Circle, (LOC Division), Anantapur- 515004, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, Andhra Pradesh.
Vice-President (Irrigation) and Authorized Companies Act 1956 Plot ’ ^ Telangana, Act, 1956, rep. by its Signatory, Sri B.A.N. Raju Ministry of Finance ...RESPONDENTS Petition under Section stated in me affidavit filed in support of the petition, the High Court pleased to vacate the interim Orders granted No.33408 of 2022 in the interest of justice. Counsel for the Petitioner : Counsel for the Respondent Nos. Counsel for the Respondent Nos. 151 CPC praying that in the cicircumstances may be on dated 13.10.2022 in WP SRI G. NARENDRA CHETTY 1, 2 & 4 : GP FOR COMMERCIAL TAX 3 & 5 : GP FOR IRRIGATION AND COMMAND AREA DEVELOPMENT Counsel for the Respondent Nos.6 & 7 : NONE APPEARED Counsel for the Respondent No.8 : SRI P. PONNA RAO ^ ,DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
APHC01 0545812022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] r TUE AY, THE ELEVENTH 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 NO: 33408/2022 Between: M/s. Katyayani Constructions ...PETITIONER AND The Deputy Commissioner St and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.HARINATH N (DEPUTY SOLICITOR GENERAL OF INDIA)) 2.GP FOR COMMERCIAL TAX 3.GP FOR IRRIGATION COMM AREA DEV ...RESPONDENT(S)
The Court made the following Order: (per Hon-ble sn justice R. Raghunandan Rao) In view of the letter, dated 05.03.2025 submitted by the learned counsel for the petitioner, the petitioner seeks to withdraw the Writ Petition. Accordingly, this Writ Petition is dismissed as withdrawn. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. U.SRI DEVI ASSISTANT REGISTRAR SECTION OFFICER //// To, One CC to Sri G. Narendra Chetty, Advocate [OPUC] One CC to Sri P. Ponna Rao, Deputy Solicitor General (OUT^^^ Commercial Tax, High Court of Andhra Two CCs to GP for irrigation and Command Area Court of Andhra Pradesh. (OUT)
Three C.D. Copies. Cnr 1. 2. of India [OPUC] Pradesh.
Development, High I
HIGH COURT DATED; 11/03/2025 €! ORDER 0 i, JUL M5 ^.urrantSectiOtt/^ COi WP.No.33408 of 2022 DISMISSING THE W.P. AS WITHDRAWN 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.