BharatTaxGST

Smt. Shaik Azimunnisa Begum vs. The Deputy Assistant Commissioner (St)

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WP/16904/2024HC Andhra PradeshGSTCNR APHC01033231202404 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO15 pages
For Petitioner: SRI. ANIL KUMAR BEZAWADAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NOS: 16900. 16901 AND 16904 OF 2074 WRIT PETITION NO: 16900 OF 2074 Between: Shri Md Khasim, S/o (late) Md. Galab, D.No. 75-5-11, President street Bhavanipuram, Vijayawada 520 012. NTR District, Old Krishna District’ AP. ...Petitioner AND 1. The Deputy Assistant Commissioner(ST), Bhavanipuram Circle 74-14-2B, Krishna Nagar, Yanamalakuduru Lakula Road 520007. 2. The State of Andhra Pradesh, Represented by its Principal Secretary Revenue Department (Commercial Tax-CT), A.P. Secretariat Velegapudi 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi 4. Keystones Infra Con India Private Limited, Shri Lingam Srinivas Managing Director, Plot No. 22, Road No.6, Sector Ayodhya Nagar, Vijayawada 520 003. 5. The Sub-registrar, Gandhinagar, Vijayawada. , D.No. Vijayawada 1, Lotus Landmark, ...Respondents Petition under Article 226 of the Constitution of India praying that in /fR&^irctimstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent in initiating the recovery proceedings against the Petitioner for the liability of the 4th Respondent though there are no pending dues from Petitioner to the 4th Respondent violates Section 79 of the AP GST Act, 2017 as arbitrary, unconstitutional, unreasonable, violation of Article 265, 300-A of the Constitution of India and in violation of the principles of natural justice. B. Consequently, to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1 Respondent vide Notice in form DRC-16 dated 18.04.2024 (Annexure P-1) for the attachment and sale of the Petitioners share of flats in the project. C. Consequently, to issue a writ of mandamus or any other writ direction, or order quashing the proceedings of the 1 Respondent vide recovery notice dated 17.05.2024 (Annexure P-2) issued to the 5th Respondent prohibiting the sale of the flats owned by the Petitioner. lA NO: 1 OF 2024 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 stay the operation of the proceedings of the 1st Respondent in initiating the recovery against the Petitioner in the interest of justice. lA NO: 2 OF 2024 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 stay the operation of the proceedings of the 1st Respondent vide notice in form DRC-16 dated 18.04.2024 issued for the attachment and sale of flats owned by the Petitioner in the interest of justice. lA NO: 3 OF 2024 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 1st Respondent, to revoke the attachment of the flats owned by the Petitioner vide notice dated 17.05.2024 and drop the recovery proceedings initiated. lA NO: 4 OF 2024 Between; The Deputy Assistant Commissioner(ST), Bhavanipuram Circle, D.No. 74-14-2B, Krishna Nagar, Yanamalakuduru Lakula Road, Vijayawada 520007. ...Petitioner AND 1. Mr. Md Khasim, S/o (late) Md. Galab, D.No. 75-5-11, President street, Bhavanipuram, Vijayawada 520 012. NTR District, Old Krishna District, AP. ...Respondent/Petitioner 2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax-CT), A.P. Secretariat, Velegapudi 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue) North Block, New Delhi 4. Keystones Infra Con India Private Limited, Shri Lingam Srinivas, Managing Director, Plot No. 22, Road No.6, Sector 1, Lotus Landmark, Ayodhya Nagar, Vijayawada 520 003. 5. The Sub-registrar, Gandhinagar, Vijayawada. ...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 granted in lA No. of 2024 in WP No. 16900 of 2024 , Dt: 05.08.2024. Counsel for the Petitioner: SRI. ANIL KUMAR BEZAWADA Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: GP FOR REVENUE Counsel for the Respondent No.3: M/S ALEKHYA TADASINA, SC FOR CENTRAL GOVT Counsel for the Respondent No.5: GP FOR REGISTRATION AND STAMPS WRIT PETITION NO: 16901 OF 2024 Between: Shri Mohd Ali Khan, on behalf of Smt. Kareemunnisa Begum, D.No. 75-12- 14B, Santhi Street, Bhavanipuram. Vijayawada 530012, NTR District. Krishna District. AP Old ...Petitioner AND 1. The Deputy Assistant Commissioner, (ST), Bhavanipuram Circle, L... 74-14-2B. Krishna Nagar, Yanamalakuduru Lakula Road, Vijayawada 520007. 2. The State of Andhra Pradesh., Represented by its Principal Secretary. Revenue Department (Commercial Tax-CT), A.P. Secretariat, Velegapudi D.No. 3. Union of India, Department of Revenue. Represented by its Secretary (Revenue). North Block. New Delhi 4. Keystones Infra Con India Private Limited., Shri Lingam Srinivas, Managing Director. Plot No. 22, Road No.6, Sector 1. Lotus Landmark Ayodhya Nagar. Vijayawada 520 003. 5. The Sub-registrar, Gandhinagar, Vijayawada. ...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 a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent in initiating the recovery proceedings against the Petitioner for the liability of the 4th Respondent though there are no pending dues from Petitioner to the 4th Respondent violates Section 79 of the AP GST Act, 2017 as arbitrary, unconstitutional, unreasonable, violation of Article 265, 300-A of the Constitution of India and in violation of the principles of natural justice. Consequently, to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent vide Notice in form DRC-16 dated 18.04.2024 (Annexure P-1) for the attachment and sale of the Petitioner's share of flats in the project. Consequently, to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent vide recovery notice dated 17.05.2024 (Annexure P-2) issued to the 5th Respondent prohibiting the sale of the flats owned by the Petitioner. lA NO: 1 OF 2024 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 stay the operation of the proceedings of the 1st Respondent in initiating the recovery against the Petitioner in the interest of justice. lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fifed in support of the petition, the High Court may be pleased to stay the operation of the proceedings of the 1st Respondent vide notice in form DRC-16 dated 18.04.2024 issued for the attachment and sale of flats owned by the Petitioner in the interest of justice. lA NO: 3 OF 2024 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 1st Respondent, to revoke the attachment of the flats owned by the Petitioner vide notice dated 17.05.2024 and drop the recovery proceedings initiated. lA NO: 4 OF 2024 The Deputy Assistant Commissioner, (ST), Bhavanipuram Circle, D.No. 74-14-2B. Krishna Nagar, Yanamalakuduru Lakula Road, Vijayawada 520007. ...Petitioner AND 1. Shri Mohd AN Khan, on behalf of Smt. Kareemunnisa Begum, D.No. 75- 12-14B, Santhi Street, Bhavanipuram. Vijayawada 530012, NTR District. Old Krishna District. AP The State of Andhra Pradesh., Represented by its Principal Secretary. Revenue Department (Commercial Tax-CT), A.P. Secretariat, Velegapudi Union of India, Department of Revenue. Represented by its Secretary (Revenue). North Block. New Delhi Keystones Infra Con India Private Limited., Shri Lingam Srinivas, Managing Director. Plot No. 22, Road No.6, Sector 1. Lotus Landmark, Ayodhya Nagar. Vijayawada 520 003. 2. 3. 4. 5. The Sub-registrar, Gandhinagar, Vijayawada. ...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 granted in WP No. 16901 of 2024 , Dt: 05.08.2024. Counsel for the Petitioner: SRI. ANIL KUMAR BEZAWADA Counsel for the Respondent No.1 &2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: GP FOR REGISTRATION AND STAMPS WRIT PETITION NO: 16904 OF 2024 Between: Smt. Shaik Azimunnisa Begum, W/o. Shaik Shamsh Mohiddin, D.No. 75-12-14B./1, Santhi Street, Bhavanipuram, Vijayawada 530012, NTR District, Old Krishna District ,AP ...Petitioner AND 1. The Deputy Assistant Commissioner (ST), Bhavanipuram Circle, D.No. 74-14-2B, Krishna Nagar, Yanamalakuduru Lakula Road, Vijayawada 520007. 2. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax-CT) A.P. Secretariat, Velegapudi. 3. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi 4. Keystones Infra Con India Private Limited, Shri Lingam Srinivas, Managing Director, Plot No. 22, Road No.6, Sector 1, Lotus Landmark Ayodhya Nagar, Vijayawada 520 003. 5. The Sub-registrar, Gandhinagar, Vijayawada. ...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 a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent in initiating the recovery proceedings vide notice in form DRC-13 dated 16.03.2024 (Annexure P-1) against the Petitioner for the liability of the 4th Respondent though there are no pending dues from Petitioner to the 4th Respondent violates Section 79 of the AP GST Act, 2017 as arbitrary, unconstitutional, unreasonable, violation of Article 265, 300-A of the Constitution of India and in violation of the principles of natural justice. B. Consequently, to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent vide Notice in form DRC-16 dated 18.04.2024 (Annexure P-2) for the attachment and sale of the Petitioner's share of flats in the project. C. Consequently, to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1st Respondent vide recovery notice dated 17.05.2024 (Annexure P-3) issued to the 5th Respondent prohibiting the sale of the flats owned by the Petitioner. lA NO: 1 OF 2024 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 stay the operation of the proceedings of the 1st Respondent in initiating the recovery proceedings vide notice in form DRC-13 dated 16.03.2024 in the interest of justice. lA NO: 2 OF 2024 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 stay the operation of the proceedings of the 1st Respondent vide notice in form DRC-16 dated 18.04.2024 issued for the attachment and sale of flats owned by the Petitioner in the interest of justice. lA NO: 3 OF 2024 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 1st Respondent, to revoke the attachment of the flats owned by the Petitioner vide notice dated 17.05.2024 and drop the recovery proceedings initiated. lA NO: 4 OF 2024 The Deputy Assistant Commissioner (ST), Bhavanipuram Circle, D.No. 74-14-2B, Krishna Nagar, Yanamalakuduru Lakula Road, Vijayawada 520007. ...Petitioner AND Smt. Shaik Azimunnisa Begum, W/o. Shaik Shamsh Mohiddin, D.No. 75-12-14B/1, Santhi Street, Bhavanipuram, Vijayawada 530012, NTR District, Old Krishna District ,AP. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax-CT) A.P. Secretariat, Velegapudi. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi 1. 2. 3. 4. Keystones Infra Con India Private Limited, Shri Lingam Srinivas, Managing Director, Plot No. 22, Road No.6, Sector 1, Lotus Landmark, Ayodhya Nagar, Vijayawada 520 003. 5. The Sub-registrar, Gandhinagar, Vijayawada. ...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 granted of 2024 in WP No. 16904 of 2024, Dt; 06.08.2024. Counsel for the Petitioner(s):SRI. ANIL KUMAR BEZAWADA Counsel for the Respondent No.1 &2: GP FOR COMMERCIAL TAX Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: GP FOR REGISTRATION AND STAMPS

The Court made the following Common Order:

APHC010332202024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) life [3525] WEDNE AY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO W.P.Nos.16900. 16901 & 16904 of 2024 WRIT PETITION NO: 16900/2024 Between; Shri Md Khasim ...PETITIONER AND The Deputy Assistant Commissionerst and Others Counsel for the Petitioner: FANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR REVENUE 2.ALEKHYA TADASINA(CENTRAL GOVT COUNSEL) 3.GP FOR REGISTRATION AND STAMPS ...RESPONDENT(S) WRIT PETITION NO; 16901/2024 Between: Mohd Ali Khan ...PETITIONER AND The Deputy Assistant Commissioner and Others Counsel for the Petitioner: FANIL KUMAR BEZAWADA Counsel for the Respondent(S): FGP FOR ROADS BUILDINGS 2.GP FOR COMMERCIAL TAX ...RESPONDENT{S)

3.

WRIT PETITION NO: 16904/2024 Between: Smt. Shaik Azimunnisa Begum, ...PETITIONER AND '\ .

2 The Deputy Assistant Commissioner St and Others Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.GP FOR REGISTRATION AND STAMPS The Court made the following Common Order: The Writ Petitions, in these three cases arise out of proceedings and raised the common questions of facts and law and they being disposed of by way of this Common Order. ...RESPONDENT{S) (per Hon’ble Sri Justice R. Raghunandan Rao) common are Fleard Sri Anil Bezawada, learned counsel for the petitioners and Disha Chowdary, Learned Assistant Government Pleader Commercial Tax for the respondents.

2.

Smt. for 3. The petitioners herein had given their lands for development to the 4'^ respondent in the Writ Petitions, M/s. Keystones Infra Con India Private Limited. The 1"‘ respondent, who is the assessing officer for the 4‘^ respondent, had passed the assessment orders, dated 18.10.2021 & 23.12.2021. 4. On the ground that the 4**^ respondent was not discharging its liability, the 1®‘ respondent issued notices, in Form GST DRC-07 under the Rule-145(1) of GST Rules, 2017, seeking recovery of the GST dues of the 4^'" respondent, under Section 79(1 )(c) of the GST Act. The said notices appears to have been issued to the petitioners on the ground that they had received flats, as consideration for the developmental agreement executed with the 4*^^ respondent, and would liable to clear the dues of the 4‘^ respondent.

3

5.

Aggrieved by these notices, the petitioners have approached this Court by way of the present set of Writ Petitions. It now appears that the orders of assessment passed against the respondent themselves have been set aside by this Court, by way of Orders, dated 22.01.2025, in W.P.Nos.10524 & 10610 of 2024. 6. In the circumstances, the question of recovering any money, on the basis of the said assessment orders would not survive, as the assessment orders themselves have been set aside and the assessment proceedings remanded to the assessing officers.

7.8.

In that view of the matter, the 1®‘ respondent cannot obviously proceed for any recovery of money from the petitioners. Accordingly, these Writ Petitions are closed leaving it open to the petitioners, to approach this Court in event of any further attempt of the 1 respondent for seeking recovery of dues of the 4*^ respondent, on the basis of any future assessment orders. Consequently, there shall be also a direction to the 5 respondent-Sub-Registrar, to permit registration of flats following to the share of the petitioners. There shall be no order as to costs.

9.

St As a sequel, pending miscellaneous petitions, if any, shall stand closed. B. PRASADi^AO ASSISTANT RgGI^RAR //// SECTION OFFICER To 1. One CC to Sri Anil Kumar Bezawada Advocate [OPUC] One CC to M/s Alekhya Tadasina [OPUC] , Central Government Counsel

A 3. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of Andhra Pradesh. [OPUC]

4.

Two CCs to GP for Registration and Stamps, High Court Pradesh. [OUT]

5.

Two CCs to GP for Commercial Tax, High Court of Andhra [OUT]

6.

Two CCs to GP for Revenue, High Court of Andhra Pradesh. [OUT]

7.

Three CD Copies of Andhra Pradesh. GSC TF

HIGH COURT DATED :05/03/2025 COMMON ORDER WP.Nos. 16900,16901 and 16904 of 2024 CLOSING OF 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.