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B A M S M Construcrtions vs. The Appellate Auhtority And Additional Commissioner

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WP/31500/2024HC Andhra PradeshGSTCNR APHC01060040202411 February 2025Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 31500 OF 2024 Between: M/s. B A M S M Constructions, Kurnool, 44/18/G1, Viswa Apartments, Prakash Nagar, 518004, Kurnool District, A.P., represented by its Managing Partner, B. Aleem Miah. ...PETITIONER AND 1. The Appellate Authority And Additional Commissioner, (ST), Tirupati. Flat No. 101, Thunga Residency, Rani Paranthaka Devi Marg, Korameenugunta, Renigunta Road, Tirupati, Tirupati District, Andhra Pradesh-517001. 2. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1st Floor, C.T. Complex, 0pp. Indus School, N.H.-7, Gooty Road, Kurnool Kurnool District, Andhra Pradesh. 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. 4. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed 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 f particularly in the nature of Mandamus declaring that the impugned Endorsement (Appeal Rejection Order) passed by the First Respondent A.O. No. DIN3702122432115, dated 02-12-2024 vide wherein he has rejected filed by the Petitioner, the Special Appeal Nos. 251 and 252/2023-24/KNL, relating to the F.Y.s 2019-20 (up to September 2019) and 2018-19 respectively under the GST Acts, 2017) by wrongly holding that the Amnesty Scheme introduced vide Notification No. 53/2023- Central Tax, dated 02-11-2023, is not applicable to the Petitioner and he has no power to condone delay of more than 30 days, by wrongly taking the date of the Order against which the said Appeals was filed as 03-06-2023 when it is actually dated 05-05-2022, as arbitrary, capricious, without jurisdiction, invalid, contrary to law and illegal and consequently set aside the same and consequently direct the First Respondent to restore and dispose of the said Special Appeals on merits. lA NO: 1 OF 2024 Petition under Section 151 CPC is filed 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 recovery of tax, interest and penalty pursuant to the Order under Section 73 of the COST Act, 2017 r.w. S. 20 of the IGST Act, 2017, vide A.O. No. 2H370522OD35423, dated 05-05-2022 passed by the Second Respondent for the F.Y.s 2019-20 (up to September, 2019 and 2018-19 under the GST Acts, 2017). Counsel for the Petitioner: SRI G NARENDRA CHETTY Counsel for the Respondent Nos. 1 to 3: GP FOR COMMERCIAL Counsel for the Respondent No.4: SRI PASALA PONNA RAO (DEPUTY SOLICITOR GENERAL OF INDIA) TAX

The Court made the following: ORDER

APHC010600402024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] f WEDNE AY ,THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 31500/2024 Between: B A M S M Construcrtions ...PETITIONER AND The Appellate Authority And Additional Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following Order: [perHon’ble Sri Justice R RAGHUNANDAN RAO; Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner, and learned Government Pleader for Commercial Tax, appearing for the respondent Nos. 1 to 3. f The petitioner herein who is registered under the GST Act was assessed to tax under the order of assessment dated 05.05.2022. St

2.

Aggrieved by the said order, the petitioner moved an appeal before the 1 respondent on 11.11.2023. This appeal was dismissed by the 1®* respondent on 02.12.2024 on the ground that the appeal was not within time and there was no power to condone the delay with which the appeal have been filed. 3. ^ Aggrieved by this Order, the petitioner has approached this Court by way of the present Writ Petition relying upon the notification issued by the Central Board of Indirect Taxes and Customs, bearing No.53/2023 dated 02.11.2023. Under this notification, the Central Government had extended the time for filing of appeals, in relation to the orders passed before 31.03.2023. The first respondent, upon being shown this proceeding of extension of 4. time, had held that the said notification would not be applicable as the Order under appeal was passed on 03.06.2023. 5. A perusal of the order dated 03.06.2023 shows that it is the summary of the order passed on 05.05.2022. In such circumstances, it would have been held that the appeal has been filed in time. St

6.

Accordingly, the impugned Order dated 02.12.2024 passed by the 1 respondent is set-aside and the appeal is remanded back to the 1®* respondent

\ for consideration in accordance with law and without going into the question of limitation of filing of the appeal. 7, Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. U./SRIDEVI assistant R^ISTRAR //// 0 SECTION OFFICER To, Rat Commissioner, (ST), Tirupati Korameenugunta Remqun^a ^R^ari ^Vi Paranthaka Devi Marg,’ Pradesh-517001 Tirupati. Tirupati District, Andhra " A? ?2Sf, M'a“ ' Block®S'DIlhf'"ToOoV^™°" 1st Floor, Kurnool, , North

5.

One CC to Sri G Narendra Chetty, Advocate [OPUC] 8ou^’ofAndhra ?.r^Sh. 'ndia), Two CCs to GP [OUT] 8- Three CD Copies for Commercial Tax, High Court of Andhra Pradesh, TF

/ HIGH COURT DATED: 12/02/2025 ORDER WP.No.31500 of 2024 O o <",s ? 4 .11 !M 9n')R o p.f ALLOWING THE W.P., 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.