BharatTaxGST

M/S. S K S Traders vs. Assistant Commissioner Of State Tax

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WP/26244/2023HC Andhra PradeshGSTCNR APHC01050144202317 September 2024Bench: R RAGHUNANDAN RAO,HARINATH.N6 pages
For Petitioner: SRI J.N VENKATAFor Respondent: NE

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PI o V Ik x .0 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 26244 OF 2023 Between: M/S. S K S Traders, Represented by the proprietorSri Shaik Shabeer Ahm d, 17-390, Shop No.5, Moti Nagar, NVR Street, Madanapalle, Annamayya District, (AP) PIN. 517325. ...PETITIONER AND 1. Assistant Commissioner of State Tax, Tax,Madanapalle Circle, 15/15, G.K.Reddy Complex, Behind Mamatha Kalyana Mandapam, Madanapalle. Annamayya District,(A.P) PIN. 517325. 2. Assistant Commissioner of State Tax, O/o Additional Commissioner(ST) Regional GST Audit and Enforcement office, Thirupathi, 7th Floor, A- Block, New Collectorate, Padmavathi Nilayam, Thirupathi, (AP) PIN.- 517502. 3. Branch Manager, ICICI Bank, CTM Road Branch, Madanapalle, Annamaiah District, PIN. 517325. 4. M/s Shyam Ferrous Limited, 67/2, Devarapalle Village, Hindupur Mandal, Anantapur District, A.P. PIN.- 515211. 5. Government of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN. -522 503. 5r .V ...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, more in the nature of Writ of Mandamus, directing the Respondent No.-I and the Respondent No.-2 to pass appropriate orders on the representation of the petitioner dated 07-07-2023, preferably within a week. lA NO: 1 OF 20?.^ Petition under Section 151 CPC stated in the affidavit filed i pleased to stay the operation of the GST DRC-22 dated 03-11-2022 of the Respondent No " of the garnishee Notice in Form GST DRC-13 dated 20-4-2023 issued the Respondent No.-I, for the above detailed Counsel for the Petitioner: SRI J.N VENKATA Counsel for the Respondent No.1, 2 & 5: Counsel for the Respondent No.3 & 4: NONE

The Court made the following: ORDER praying that in the circumstances in support of the petition, the High Court may be provisional attachment orders in Form .-2 and the operation by reasons. SURESH KUMAR GP FOR COMMERCIAL TAX APHC010501442023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY ,THE EIGHTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 26244/2023 Between: M/s. S K S Traders ...PETITIONER AND Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner:

1.

J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax for the respondents. The petitioner had suffered an order of assessment, under the 2. nd A.P. Goods and Services Tax, 2017 (for short GST Act), issued by the 2 respondent dated 13.01.2023. Under this order of assessment, the petitioner was declared to be liable to pay Rs.2,84,10,044/-.

RRR,J & H'N,J The 2"^^ respondent for recovery of the said amounts, had initiated 3. proceedings whereby attachment order in FORM GST DRC - 22, dated 03.11.2022 and Garnishee notice in FORM GST DRC -13, dated 20.04.2023 were issued to respondents 3 to 5. 4. The petitioner had approached respondents 1 and 2, by way of a representation dated 07.07.2023, contending that the petitioner had filed an appeal against the said order of assessment and had also paid 10% of the disputed tax, as required under Section 107 of the Central Goods and Services Tax Act, 2017 and consequently, the orders of Garnishee and attachment would have to be raised. The petitioner has approached this Court by way of the present writ petition, complaining inaction on the part of respondents 1 and 2 in lifting the said order of attachment and Garnishee and in considering the representation of the petitioner dated 07.07.2023, despite passage of more than one year.

5.6.

In view of the fact that the petitioner has preferred an appeal and has paid 10% of the disputed tax, as required under Section 107 of the CGST Act, no further tax can be recovered from the petitioner, in pursuance of the order of assessment under appeal. In such circumstances, continuation of the order of attachment and Garnishee is clearly impermissible and against the provisions of Section 107 of the CGST Act. Though, the relief sought is only a direction to dispose of the representation of the petitioner, dated 07.07.2023, there would be no point in 7. rr driving the petitioner to go before respondents 1 and 2 for determination predetermined fact. of a 8. In the circumstances, this writ petition is disposed of setting aside the order of attachment dated 03.11.2022 of the 2"'^ respondent and Garnishee notice issued by the 1"‘ respondents 20.04.2023. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand P.U.V.BHASKAR RAO ASSISTANT REGISTRAR J closed. //// OFFICER S To, 1 Assistant Commissioner of State Tax, Tax,Madanapalle Circle, 15/15, G.K.Reddy Complex, Behind Mamatha Kalyana Mandapam, Madanapalle. Annamayya District,(A.P) PIN. 517325. 2 Assistant Commissioner of State Tax, O/o Additional Commissioner(ST), Regional GST Audit and Enforcement office, Thirupathi, 7 Floor, A-Block, New Collectorate, Padmavathi Nilayam, Thirupathi, (AP) PIN.- 517502. 3 Branch Manager, ICICI Bank, CTM Road Branch, Madanapalle, Annamaiah District, PIN. 517325. 4. M/s Shyam Ferrous Limited, 67/2, Devarapalle Village, Hindupur Mandal, Anantapur District, A.P. PIN.- 515211. 5. Government of Andhra Pradesh, Represented by the Secretary to Government of A.P. Revenue (CT) Department, Government of A.P. Secretariat Buildings Velagapudi, Mangalagiri Mandal, Guntur (District), AP, PIN. -522 503. 6. One CC to SRI J.N VENKATA SURESH KUMAR Advocate [OPUC]

7.

Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh [OUT]

8.

Two C.D Copies MBT

p 03 V HIGH COURT DATED:18/09/2024 !/*■ i i • I I ORDER WP.No.26244 of 2023 AND«^ I 31 JAN 2025 . O^ Current Section m Co, DISPOSING 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.