BharatTaxGST

P Ramachandra Reddy vs. Union Of INDIA

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WP/13980/2023HC Andhra PradeshGSTCNR APHC01027283202315 October 2024Bench: R RAGHUNANDAN RAO,HARINATH.N23 pages
For Petitioner: SRI M V J K KUMARFor Respondent: issued by the 2"^^ respondent for

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF OCTOBER:? TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RA' AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION No: 24477 of 2021, W.P.Nos.15842. 30330, 30574, 30617 & 30622 of 2022 And W.P.Nos.13980. 22582. 22595 of 2023 WRIT PETITION NO: 24477 OF 2021 Between: P Venkata Reddy, S/o. P. Pulla Reddy, Aged about 54 years, R/o. Plot No. 104, Brahma Towers, N.G.Os. Colony, Kurnool, Kurnool District. ...Petitioner AND 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2. The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District. 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.l. Works Division , Nandyal, Kurnool, Andhra Pradesh. 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariate Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 6. Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001. ...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 Writ of MANDAMUS i) declaring that the State of Andhra Pradesh (R1), Chief Engineer and District Water Resources Officer, Water Resources Department (R3) and Principal Secretary to Government, Andhra Pradesh Irrigation Department (R5) are liable for levy, charge, demand and payment of interest on the belated payment of taxes paid to the Petitioner in connection with execution of works contract service under Neeru Chettu Scheme. During the tax period in question and consequently direct the 2 to collect and recover the amount of interest in terms of the impugned order dated 31-03-2021 in AAO No. ZH3704210D68519 ii) to issue writ of Mandamus declaring that levy, charge, demand and collection of nd and 4‘'^ respondents the interest from the Petitioner under section 50 of the CGST Act, 2017 for the delay in payment of the amounts of taxes towards GST on provision of works contract service too respondents 1, 3 and 5 as illegal, arbitrary, unfair, improper in respect of the State Governmental, Works Contract services that resulted in or belated payment of taxes to the non service providers by Government Departments as service recipients and also in violation of articles 14, 19(1)(g) and 21 of the Constitution of India. 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 may be pleased to stay all further proceedings dated 31-10-2021 vide Ref. No. AAO No. ZH3704210D68519 interest pending disposal of the Counsel for the Petitioner: Counsel for the Respondents: Counsel for the Respondents: Counsel for the Respondents: issued by the 2"^^ respondent for writ petition. recovery of SRI BATTU SRINIVASA RAO GP FOR COMMERCIAL TAX GP FOR GENERAL ADMINISTRATION SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NQ: 15842 Qp 2022 Between: Veera Reddy Puli, Works Contractor Pradesh^^° Town, Nandyal S/o. Pedda Veera, Aged about 57 . Kurnool District-518501 Andhra ...Petitioner AND 1. state of Andhra Pradesh, Rep by its Principal Department, Velagapudi, Amaravathi Secretary, Revenue (CT) Guntur District, Andhra Pradesh. ‘ K s„, V..., Vijayawada, Krishna District, Pin-52® 144 ® Mandal, District, Andhra Pradesh. ^ Amaravathi, Guntur 6. Union of India, Ministry of Finance Delhi 110001. A wing A-Wing, Shastri Bhawan, New 7. The Manager, State Bank of India, Tekki Road, Srinivasa Nagar Centre, Kurnool, Andhra Pradesh. ...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 Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 16-11-2020 vide AAO No, ZH371 1200D 19053 passed by the 2nd respondent levying and demanding tax @ Spercent earth excavation work, interest @ 1 Spercent and also penalty equivalent to lOOpercent of the tax under section 73 of the SGST Act 2017 for the failure the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2"^ respondent for being credited to my account. lA NO: 1 OF 2022 on on as 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 all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 16-11- 2020 vide AAO No. ZH3711200D88510 passed under SGST Act 2017 pending disposal of the writ petition. lA NO: 2 OF 9n?9 Petition under Section 151 stated in the affidavit filed i pleased to suspend the Bank under GST Act 2017 issued to the 7‘^ petition. CPC praying that in the circumstances in support of the petition, the High Court may be account attachment letter dated 26-11-2020 respondent pending disposal of the writ Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP Counsel for the Respondents: FOR GENERAL ADMINISTRATION SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO: 30330 OF 9090 Between: ...Petitioner AND 4. The Chief Commissioner of State Tax nNn c; d o ■ 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 6. Union of India, Ministry of Finance Through its Secretary 4th Floor, A- Wing, Shastri Bhawan, New Delhi 110001. ...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 Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 11-01-2021 vide AAO No. ZH3701210D66689 passed by the 2^^^ respondent levying and demanding tax @ Spercent on earth excavation work, interest @ 24percent under Section 50 and also penalty equivalent to lOOpercent of the tax under section 73 of the CGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2nd respondent for being credited to account. my lA NO: 1 OF 2022 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 all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 11-01- 7 2021 vide AAO No. ZH3701210D66689 passed under CGST Act pending disposal of the writ petition. 2017 Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR GENERAL ADMINISTRATION Counsel for the Respondents: SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO: 30574 OF 2022 Between: Sri Golla Venkateswarlu, Works Contractor S/o. G. Yerramalla, aged about 78 years. R/o. Koilakuntia Taluka, Koilakunetia, Kurnool -518 134 Andhra Pradesh. ...Petitioner AND 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2. The Assistant Commissioner (ST), Nandyal - II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal. Kurnool District. 3. The Chief Engineer and District Water Resources Officer Water Resources Department, M.l. Works Division, Nandyal. Kurnool Andhra Pradesh. 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road. Eedupugallu Village, Kankipadu Mandal Vijayawada, Krishna District, Pin-521144 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi Guntur District, Andhra Pradesh. 6. Union of India, Ministry of Finance Through its Secretary, 4*^ Floor A- Wing, Shastri Bhawan, New Delhi 110001. ...Respondents 8 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 Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC-07 dated 11-01-2021 vide AAO No. ZH3701210D82406 passed by the 2"^^ respondent levying and demanding tax @ Spercent on earth excavation work, interest @ 24percent under Section 50 and also penalty equivalent to 10Opercent of the tax under section 73 of the SGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2"'^ respondent for being credited to my account. lA NO: 1 OF 2022 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 all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 11-01- 2021 vide AAO No. ZH3701210D82406 passed under SGST Act 2017 pending disposal of the writ petition. lA NO: 1 OF 2024 Between: The Assistant Commissioner (ST), Nandyal - II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.’ ...Petitioner 9 AND 1. Sri Golla Venkateswarlu, Works Contractor S/o. G. Yerramalla aaed about Pradesh’ Koilakunetia, Kurnool -518 134 Andhra ...Respondent/Petitioner 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra PradUh 3. The Chief Engineer and District Water Resources Officer Water Pr^d^e'^sT^ Department, M.l. Works Division, Nandyal, Kurnool, Andhra 4, The Chief Commissioner of State Tax, DNo.5-59, R. K, Sprinq Valiev Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal Vijayawada, Krishna District, Pin-521144 5. The Principal Secretary ot Government, Andhra Pradesh, Irrigation nkfrttT"! Velagapudi, Amaravathi District, Andhra Pradesh. Wiln" “"'Sfy of Finance Through its Secretary, A® Floor, A- Wing, Shastri Bhawan, New Delhi 110001 , Guntur ...Respondent/Respondent Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court may be pleased to vacate the interim stay order dated: 20.09.2022 passed by the Hon'ble Court in .WP No.30574 of 2022. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL Counsel for the Respondents:GP FOR GENERAL TAX ADMINISTRATION RAJESH KUMAR, CENTRAL GOVT. COUNSEL Counsel for the Respondents: SRI PELLETI 10 WRIT petition NQ:.-lnfi17r.c Between: 2022 S. Ven.ata Kurnool Andhra Pradesh. apuram Village, Banaganapalli Reddy, Taluka, —Petitioner AND , Andhra Apartments, Banda^Roa^ E^edJfpugail Vijayawada, Krishna District Pin-52m/ Vandal, 5. The Principai Secretary to Government Department, A.P. Secretariate District, Andhra Pradesh, Rniiriin ' Imgation Buildings, Velagapudi, Amaravathi, Guntur ^ Wto Shi" Through Wing, Shastri Bhawan, New Delhi 110001. its Secretary 4th Floor, A- -Respondents Petition under Article 226 ,n the rr H°' that in the in the affidavit filed therewith. Circumstances stated i pleased to issue an nature of Writ of MANDAMUS Form the Fligh Court may be particularly in the

impugned Summary of Order vide appropriate writ, order or direction declaring the i GST DRC-07 dated 24-02-2020 ^912019218739/SAS/CFMS-14/,STATE)1J2019 respondent levying and demanding in Ref. No. passed by the 2nd on earth excavation work. tax @ Spercent

11 interest @ 18percent under lOOpercent of the tax under the part of the State, declare that non Section 50 and also penalty equivalent to section 73 of the COST Act 2017 for the as illegal, arbitrary, unjust failure on improper and also to further even ft 'h® work order / forwarding slips even after .ssuance of notifications by the Government to the Petitioner articles 14, 19(1)(g), 21 and 37 and 38 as arbitrary and improper violating Constitution of India of the consequently to direct the first, third to fifth interest and penalty in terms of the impugned assessment order to the 2- respondent for being credited to and respondents to release the tax, i my account. lA NO: 1 OF Petition under Section 151 stated in the affidavit filed i pleased to stay all further CPC praying that in the circumstances may be interest and impugned order in Form GST DRC -07 dated 24-02- 4912019218739/SAS/CFMS-14/(STATE)1/2019 pending disposal of the writ petition. in support of the petition, the High Court proceedings including collection of tax penalty in pursuant to the i 2020 vide Ref No. under CGST Act 2017 passed Counsel for the Petitioner: SRI Counsel for the Respondents: Counsel for the Respondents: Counsel for the Respondents: M V J K KUMAR GP FOR COMMERCIAL TAX GP FOR GENERAL ADMINISTRATION SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO- 30622 OF 9000 Between: age^atufeT ® Reddy Kurnool Andhra Pradesh. ’ Banaganapalli Taluka, ...Petitioner

12 AND 5. The Principal Secretary to Government Secretariat Building District, Andhra Pradesh. , Andhra Pradesh, Irrigation s, Velagapudi, Amaravathi, Guntur ^ ShTs^Bhatl^NetoelhT^TOOl''™ ''‘^^"9 ...Respondents Petition under Article 226 of the Constitution of India praying that in the the High Court may be 1 particularly in the of Order in circumstances stated in the affidavit filed therewith, pleased to issue an appropriate writ, order or direction nature of Writ of MANDAMUS declaring the impugned Summary dated Form GST DRC -07 24-02-2020 vide 9 passed by the 2 Ref. No. 4912019218739/SAS/CFMS-14/(STATE)1/201 levying and demanding tax @ Spercent 18percent under. Section nd respondent on earth excavation work, interest @ 50 and also penalty equivalent to lOOpercent of the tax under section 73 of the State, as illegal, arbitrary payment of GST SGST Act 2017 for the failure on the part of the that non even after as arbitrary and of the Constitution of . unjust, improper and also to further declare provided in the work order / forwarding slips - to the Petitioner '’9('I)(g), 21 and 37 and 38 issuance of notifications by the Government improper violating articles 14

13 India and consequently to direct the first, third to fifth respondentsto release the tax, interest and penalty in terms of the impugned assessment order to the 2nd respondent for being credited to my account. lA NO: 1 OF 2022 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 all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 24-02- 2020 vide Ref. No. 4912019218739/SAS/CFMS-14/(STATE)1/2019 passed under SGST Act 2017 pending disposal of the writ petition. lA NO: 1 OF 2023 Between: State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144 1. 2. 3. ...Petitioners AND 1. Sri Sadula Rama Subba Reddy, Works Contractor S/o. S. Venkata Reddy, aged about 64 years, R/o. Pandlapuram Village, Banaganapalli Taluka, Kurnool Andhra Pradesh. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.l. Works Division, Nandyal, Kurnool, Andhra Pradesh. 2. 14

3.

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

4.

Union of India, Ministry of Finance Through its Secretary 4‘^ Floor, A-Wing, Shastri Bhawan, New Delhi 110001. ...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 granted in WP No.30622 of 2022 dt: 20.09.2022. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR GENERAL ADMINISTRATION Counsel for the Respondents: SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO: 13980 OF 2023 Between: P Ramachandra Reddy, S/o. Pedda Maddileti Reddy, Aged about 65 Years, Bujunuru Village, Gadivemula Mandal. Nandyal District. ...Petitioner AND Union of India, Represented by its Secretary, Ministry of Finance 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 110001. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-I) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Assistant Commissioner (ST)(FAC), Nandyal -I Circle, Kurnool Division, Kurnool, Andhra Pradesh. 1. 2. 3. 15

4.

The Executive Engineer, Water Resources Department, K.C. Canal Division, Nandyal, Kurnool, Andhra Pradesh ...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 Writ of MANDAMUS declaring the action on the part of the Deputy Assistant Commissioner (ST) (FAC), Nandyal dated 27-04-2023 in Ref No. ZD370423037170S for the tax period April 2019 to March 2021 under COST /APGST Acts 2017 levying higher rate of tax @ 12 percent without any basis or foundation in contrast to the tax @ 5 percent as granted by the Government Andhra Pradesh for Neeru Chettu Programme as well as the consequential levy of interest as also penalty equivalent to tax under section 74 without considering the payments already made @ 5 percent as illegal, arbitrary, improper, unfair, capricious , without authority of law and without juri iction and violating articles 14, 19(10(g) 21 and 265 and 300-A of Constitution of India and consequently to set aside the same. 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 may be pleased to stay the collection of differential tax @ 12% as well as the corresponding interest and penalty pursuant to the impugned order dated 27-04-2023 pending disposal of the writ petition. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR GENERAL ADMINISTRATION

16 Counsel for the Respondents: SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO: 22582 OF 2023 Between: M/s. President Water User Association, 38, Nallagattia, Rep.by its President,. Sri.VemulapatiVijaya Chandra Reddy, S/o V. Rama Subba Reddy, Aged about 46 Years, NandyalaDistrict Andhra Pradesh ...Petitioner AND 1. Union of India, Represented by its Secretary, Ministry of Finance 4*'" Floor A-Wing, Shastri Bhawan, New Delhi - 110001. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government, Revenue (CT-I) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

3.

The Assistant Commissioner (ST), Nandyal -II Circle, Nandyal District Andhra Pradesh.

4.

The Executive Engineer, Water Resources Department, K.C Canal Division, Nandyal, Nandyal District, Andhra Pradesh ...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 particularly in the nature of Writ of MANDAMUS declaring the inaction on the part of the 2nd Respondent and 4*'^ respondent namely the State Government and Executive Engineer, Water Resources Department, K.C. Canal Division Nandyal, in payment of the GST component levied on the value of the works executed for the benefit of the Government together with interest charged @ 18 percent and penalty @ 10 percent under section 73 of the CGST Act 2017 already collected by freezing the Bank account of the Petitioner as illegal, arbitrary, capricious, unfair, violative of articles 37 and 38 of the Constitution of India r/w

17 articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and direct the 2'^'^ and 4**^ respondents to pay the amounts in terms of the impugned order of 29-01-2021 and further recovery of interest from 01-11 -2022 till 11 -08-2023. 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 direct the 2'^'^ and 4'^ respondents to deposit 50% of the amount in terms of the assessment proceedings dated 29-01-2021 pending disposal of the writ petition. 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 receive the counter copies on record by allowing the leave petition in the above writ petition. Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR GENERAL ADMINISTRATION Counsel for the Respondents: SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL WRIT PETITION NO: 22595 OF 2023 Between: President Water User Association, 38, Nallagattia, Rep.by its President, Sri.VemulapatiVijaya Chandra Reddy, S/o V. Rama Subba Reddy, Aged about 46 Years, NandyalaDistrict Andhra Pradesh. ...Petitioner AND 18 ^ Rnnr" Secretary, Ministry of Finance, 4th Floor, A-Wing, ShastriBhawan, New Delhi 110001. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary to Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ^ P?adesh Commissioner, Nandyal II Circle, Nandyal District, Andhra J Resources Department, K.C. Canal Division, Nandyal, Nandyal District, Andhra Pradesh ...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 Writ of MANDAMUS declaring the inaction on the part of the 2ND Respondent and respondent namely the State Government Engineer, Water Resources Department, and Executive K.C. Canal Division, Nandyal payment of the GST component levied on the value of the works executed for the benefit of the Government together with , in interest charged @ 18PERCENT and penalty @ 10 PERCENT under section 73 of the SGST Act 2017 already collected by freezing the Bank account of the Petitioner as illegal, arbitrary, --J of India r/w of India and direct ' pay the amounts in terms of the Lapugned recovery of interest from 01-11-2022 till 05- capricious, unfair, violative of articles 37 and 38 of the Constitution articles 14, 19(1)(g), 21. 265 and 300-A of the Constitution the 2 Nd and 4th respondents to order of 29-01-2021 and further 08-2023. lA NO: 1 OF Petition under Section 151 CPC stated in the affidavit filed i pleased to direct the 2"^^ and 4 praying that in the circumstances m support of the petition, the High Court may be respondents to deposit 50% of the amount in 19 terms of the assessment the writ petition. proceedings dated 29-01-2021 pending disposal of lA NO: 1 OF 9n9A Petition under Section 151 stated in the affidavit filed i CPC praying that in the circumstances in support of the petition, the High Court may be pleased ,o receive the counter copies on record by allowing the leave petition in the above writ petition. Counsel for the Petitioner: SRI M V Counsel for the Respondents; Counsel for the Respondents: Counsel for the Respondents: The Court made the following J K KUMAR GP FOR COMMERCIAL TAX GP FOR GENERAL ADMINISTRATION SRI PELLETI RAJESH KUMAR, CENTRAL GOVT. COUNSEL common order:

APHC010397112021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE SIXTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION No: 24477 of 2021, WP.Nos.15842. 30330. 30574. 30617 & 30622 of 2022 And W.P.Nos.13980. 22582. 22595 of 2023 Between: P Venkata Reddy ...PETITIONER AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.BATTU SRINIVASA RAO Counsel for the Respondent(S): 1.PELLETI RAJESH KUMAR (CENTRAL GOVT COUNSEL) 2.GP FOR GENERAL ADMINISTRATION 3,GP FOR COMMERCIAL TAX The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard learned counsel appearing for the petitioners and learned Government Pleader for Commercial Tax, appearing for respondents.

These writ petitions arise out of the facts similar to the facts in 2. W.P.No.42350 of 2018 and batch, which had been disposed of by a Division Bench of this Court, dated 17.09.2024. In the circumstances, these writ petitions are disposed of with a 3. direction to the respective departments to ascertain and release the G.S.T. amount payable to the petitioners, on account of the contracts executed by them, on or before 01.07.2017. The said exercise should be completed within a period of four 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. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand K. SRINIVASA RAJU ASSISTANT REGISTRAR SE.CTf&N OFFICER closed. //// i To,

1.

The Secretary, Union of India, Ministry of Finance 4**^ Floor A-Winq Shastri Bhawan, New Delhi - 110001. 2. The Principal Secretary to Government, Revenue (CT-I) Department State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra’ Pradesh.

21 ctirModeTsSeSg'l^^g,-: l^^p=.rTS£~S^£TZ“

6.

The Chief Commissioner of State Tav nMn c; £;q d !✓ o Apartments, Bandar Road Eedupuaailu Vijayawada, Krishna District, Pin 521144 Kankipadu Mandai, Kurnool, Andhra Pradesh^'^ Division, Opp, Mourya Inn Hotel, Kurnool^Andhra'pradesh' S^^'^sa Nagar Centre 13 rr r I" “ K Kumar, Advocate fOPUCl Couns^HOPUcf Golernment 15 Two CCsto^GP w '^®°' [OPUCJ le Tlo c?Cop?es High Court of Andhra Pradesh. [OUT] RAM

22 HIGH COURT DATED:16/10/2024 OF X 0 6 NOV m m • f o ^ Current Seciion ^ COMMON ORDER W.P.No: 24477 of 2021, W.P.Nos.15842, 30330, 30574, 30617 & 30622 of 2022 And W.P.Nos.13980, 22582, 22595 of 2023 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.