Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAV/^
(Special Original Jurisdiction)
THURSDAY, THE THIRTIETH DAY OF JANUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
HON’BLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAK
AND
HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO^
WRIT PETITION NO: 22832 OF 2024
Between:
M/s.J.K.Constructions,
MIG-51,
D.No.5-34-56,
Autonagar,
Visakhapatnam.
Rep.by its Proprietor Mr.Batchu Venkata Surya Kisha
...PETITIONER
AND
The Assistant Commissioner (ST), Gajuwaka Circle, Visakhapatnam- ll
Division, Visakhapatnam.
1.
The State of Andhra Pradesh, Rep. its Principal Secretary, (Commercial
Taxes Department), A.P. Secretariat, Velagapudi, Amaravati. Guntur
District, Andhra Pradesh.
2.
The Union of India, Rep. by its Secretary, Ministry of Finance, North
Block, New Delhi - 110 001.
3.
The Central Board of Indirect Taxes and Customs, Rep. by its
Chairman, Ministry of Finance, Department of Revenue, North Block,
Central Secretariat, New Delhi - 100 001.
4.
...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 Writ of Mandamus or any other appropriate Writ or
Order or direction declaring the action of the 1®* Respondent in passing the
may
Order, dated 18.04.2024, the Summary of the Order in Form GST DRC-07,
dated
18.04.2024
and
the
Proceedings,
dated
18.04.2024
levying
IGST/CGST/SGST under Section 73(10) of the Act 2017,
Interest and
Penalty for the tax period 2018-19, without even issuing Form GSTDRC-
01A as contemplated under Rule 142(1 A) of the Rules 2017, without DIN in
Order, Summary of the Order, as arbitrary, contrary to the provisions of the
IGST/CGST/SGST
Acts
2017,
patently
barred
by
limitation
without
jurisdiction CGST/SGST Act 2017 4 per Section 73(10) of the IGST/as
more
particularly G.O.Ms.No.221.
dated
17.05.2023
issued
by
the 2
Respondent extending the limitation period to make the assessment
illegal, ultra vires to Section168A of the IGST/CGST/SGST Acts 2017, and
without even granting an opportunity of personal hearing
is in violation of
Principles of Natural Justice and Rule of Law and contrary to Article 14,
19(1)(g) and 265 of the Constitution of India (2) G.O.Ms.No.221.
dated
17.05.2023 issued by the Government of Andhra Pradesh as ultra vires to
Section 168Aof the SGST/CGST/IGST Acts 2017 and consequently set
aside the dated 18.04.2024, the Summary of the Order in Form GST DRC-
07 dated 18.04.2024 and the Proceedings, dated
18.04.2024
the
1st
Respondent, for the tax period 2018-19, as null and void Order, passed by
(3) As per Finance Act No.2 of 2024, dated 16.08.2024, the filing of GSTR-
3B and claiming ITC by the Petitioner is in time. ^
nd
as
IA NOMOF2024
Petition under Section IST CPC praying that in the circumstances
stated in the affidavit filed in support of the writ petition, the High Court
may be pleased to suspend the operation of the Order dated 18.04.2024,
the Summary of the Order in Form GST DRC-07, dated 16.04.2024 and
the Proceedings, dated 18.04.2024, passed by the 1®* Respondent, for the
taX'iseriod
2018-19,
under
the
IGST/CGST/SGST
Acts
201-7;
pending
disposal of the above Writ Petition, as otherwise, the Petitioner will be put
to severe loss and hardship.
Counsel for the Petitioner: SRI SHAIK JEELANI BASHA
Counsel for the Respondent Nos.1 & 2
: GP FOR COMMERCIAL IkX
Counsel for the Respondent No.3
: SRI P. PONNA RAO, DEPUTY
SOLICITOR GENERAL OF \m\fiC
Counsel for the Respondent No.4
: SRI SHANTI CHANDRA^
SC FOR CBITC
The Court made the following: ORDER
APHC010438492024 Bench Sr.No:-51 [3446] IN THE HIGH COURT OF ANDHRA PRADESH ATAMARAVATI WRIT PETITION NO: 22832 of 2024 M/s. J.K.constructions ...Petitioner Vs. The Assistant Commissioner ST and Others ...Respondent(s) ********** Advocate for Petitioner: Shaik Jeelani Basha Advocate for Respondent: GP for Commercial Tax CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 30th January 2025 PC : Learned counsel for the petitioner states that in view of the amendment incorporated in Section 16 of the Central Goods and Services Tax Act with effect from 01.07.2017, the issues raised in the present petition would be addressed and therefore, seeks a direction to the respondents to consider the case of the petitioner in the light of the amended provision of the Act.
2.Be that as it may, the writ petition is disposed of with a direction to the respondents to consider the case of the petitioner in terms of the amended
of the Act. In case the petitioner is covered, appropriate orders be provisions • ’ .'•'t ■ passed in accordance with law. No costs. Pending miscellaneous applications, if any, shall stand closed. M.RAMESH BABU deputy REuiSi^R //// To ^1 jhe Assistant Commissioner (ST), Gajuwaka Circle, Visakhapatnam-ll Division,Visakhapatnam. 2 The Principal Secretary, (Commercial Taxes Department), State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati. Guntur District, Andhra Pradesh. 3 The Secretary, Union of India, Ministry of Finance, North Block, New Delhi - 110 001. 4. The Chairman, Central Board of Indirect Taxes and Customs, Ministiy of Finance, Department of Revenue, North Block, Central Secretanat, New Delhi - 100 001. 5. One CC to Sri Shaik Jeelani Basha, Advocate [OPUC] 6 Two CCs to GP for-Commercial Tax, High Court of Andhra Pradesh. ■[OUT]
7.One CC to Sri P. Ponna Rao, Deputy Solicitor General of India (OPUC)
8.One CC to M/s. Shanti Chandra, SC for CBITC (OPUC)
HIGH COURT . ff DATED:30/01/2025 ORDER WP.No.22832 of 2024 DISPOSING THE W.P. WITHOUT COSTS
