Sri. P. Venkata Reddy vs. 1) State Of Andhra Pradesh

Joint Commissioner (ST), Nellore

Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore 4 State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District. 5 Union of India, Represented by its Finance Secretary, North Block, 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 Writ of Mandamus setting aside the impugned order GST DRC 07 dt.20-10-2020 passed in AAO No.ZH3710200D85381 be pleased to issue a in Form for the tax interest at totaling to Rs.15,70,707/- on petitioner for the above tax Rs.2,38,806/- till the GST component is released by the third respondent period July, 2017 to November, 2019 in demanding CGST and the rate of 18percent for the belated payment of tax and penalty the contractual receipts received by the period amounting to Rs.1,87,39,835/- and Counsel for the Petitioner; SRI S.SURI BABU Counsel for the Respondents; GP FOR COMMERCIAL TAX Counsel for the Respondents; GP FOR ROADS & BUILDINGS Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

The Chief Engineer and District Water Resources Resources Department, M.l. Works Division Pradesh.

The Chief Commissioner of State Tax DNo 5-5q R k <4nrino\/ n

The Principal Secretary to Government, Andhra Pradesh irriaation D“K"ir,.a2““ Officer, Water Nandyal, Kurnool, Andhra

Union of India, Ministry of Law and Justice Through Floor, A-Wing, Shastri Bhawan, New Delhi its Secretary, 4 110001 ...Respondents Petition under Article 226 of the Constitution the circumstances stated i be pleased to issue of India praying that in in the affidavit filed therewith, the High Court an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS deciaring the impugned Summary of Order in Form GST DRC -07 dated 21- may 01-2021 vide AAO No. ZH3701210D26214 passed by the 2^^^ respondent levying and demanding earth excavation work, interest @ 24 tax @ 12 percent on percent and also penalty equivalent to 100 percent of the tax under section 74 of the CGST Act 2017 as illegal, non payment of arbitrary, unjust, improper and also to further declare that 5 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 GST 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 21-01-2021 vide AAO No. ZH3701210D26214 passed by the 2nd respondent herein under CGST Act 2017 pending disposal of the writ petition. lA NO: 1 OF 2024 Between:

The Chief Engineer and District Water Resources Resources Department, M.l. Works Division Pradesh. 3, The Principal Secretary to Government, Andhra Pradesh Irrioatinn Officer, Water Nandyal, Kurnool, Andhra ...Respondents/Respondents 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: 06.01.2022 passed by the Hon'ble Court in WP No. 196 of 2022 Counsel for the Petitioner; SRI BATTU SRINIVASA RAO Counsel for the Respondents: GP FOR COMMERCIAL Counsel for the Respondents: GP FOR TAX IRRIGATION & CAD Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 640 OF 900-1 Between: ...Petitioner 1 A ■ . and 1. Assistant Commissioner (ST), Nellore-II Circle Nelfore ■VijafawTSra pfateh' Re®Jen°u'e^CT'^imsn '?®P''fS®'ited by its Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur ^ DelhM° 0 001' by its Finance Secretary BRR District. , North Block, New ...Respondents

The Chief Commissioner of State Tax DNo 5 50 r k \/ m osTyt:;;:: Kan^pad^rd^r ' FlooTA^ntsSr^hlarNTwD^INTlO^^^^ ■..Petitioners/Respondents -1 r. and T Mr. P. Rami Reddy. Works Contractor S/o. o Years, R/o. Banaganapalli (M) I he Chief Engineer and District Water Resources Department, M.l Works Pradesh. P. Narayana Reddy, Aged Kurnool District. Resources Officer, Water Division. Nandyal. Kurnool. Andhra

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. ■) ...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 order dated 18-01-2022 in WP.No. 851 of 2022. Counsel for the Petitioner: SRI BATTU SRINIVASA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 8743 OF 2019 Between: M/s.P.Venkataramaniah and Co., Door No.25-11-519, Military Colony, 5th Cross Road, Vedayapalem, Nellore District, represented by its Partner, Sri.P.Venkataramaniah. ...Petitioner AND Assistant Commissioner (ST), Nellore -II circle, Nellore. Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh. Superintending Engineer, Water Resources Department, BRR Vamsadhara Project Circle, Srikakulam. State of Andhra Pradesh, Represented by its Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur District. Union of India, Represented by its Finance Secretary, North Block, New Delhi 110 001. 1. 2. 3. 4. 5. ...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 writ, order or direction particularly one in the nature of Writ of Mandamus declaring the impugned order / notice in Form GSTDRC- 01. dated 18.06.2019, in 01.04.2018 to 30.09.2018, Ref.No.37AACFP7143H1Z6, for the tax period passed by the first respondent under the SGST in levying SGST amounting to Rs.60,58 percent amounting to Rs.7,17,048/- Act, 2017. 393/-, interest @ 18 thus totaling to Rs.67.75.443/- absolutely iniquitous and in violation of Article 14, 19(1)(g), 21, 37 of The Constitution of India as and 38 and set aside the respondent to defer the action till the / respondent herein disburses GST to the petitioner. same, and direct the first State Government i.e., the fourth lA NO: 1 OF 2niQ Petition under Section 151 CPC stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposal of the praying that in the circumstances Writ Petition grant stay of all further proceedings arising in pursuance of impugned order / notice in Form GSTDRC-01, dated 18.06.2019, in Ref.No.37AACFP7143H1Z6, for the passed by the first respondent under the tax period 01.04.2018 to 30.09.2018. SGST Act. 2017. Counsel for the Petitioner: SRI S.KRISHNA MURTHY Counsel for the Respondents: GP FOR Counsel for the Respondents: COMMERCIAL TAX GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 8750 OF 2niQ Between: M/s.T.C.Venkateswarlu, Contractor V^ayapalem, Nellore District, T.C.Venkateswarlu. 26/11/1608. Venkatareddy Naqar represented by its Proprietor. Sr’i ...Petitioner AND 12

Superintending Engineer, (Roads and Buildings) Circle, Kurnool. ReJenuoT-Pt by its Principal Secretary dIw™ Department, Velagapudi, Amaravathi Mandal ® dS" °/l00(fl Finance Secretary, North Block, New . Guntur ...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 a Writ may or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned order /notice in Form GST DRC 01 dated 22.04.2019 passed i Ref.No.37ACWPT3145R1ZE for the tax period 01.04-2018 to 30-09-2018 in demanding SGST amounting to Rs.97,56,409/- Interest amounting to Rs.8,80 in 482/- and penalty amounting to Rs.97,56,409/- thus totaling to Rs.2,03,93,300/- on the contractual receipts received by the petitioner for the above tax Rs.17,28,25,713/- till the GST period amounting to component is released by the third respondent.

Superintendent Engineer. Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle. Nellore. SPSR Nellore District. Andhra I r3Q0sn.

The Deputy Commissioner of ST. Eluru. Eluru Division District. Andhra Pradesh.

The GST Council, Rep by its Secretary, 5‘^ Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, NEW DELHI 110 001. ...Respondents Petition under Article 226 of the Constitution of India praying that 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 order of assessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under COST Act 2017 for the period 2018-19 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under in ! section 50 of the GST Law in the absence of payment of GST from 01-07- 2017 by the 1 and 4*^ respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the ISt and 4th respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty and interest in terms of the impugned assessment order. St 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 pursuant to the impugned order of assessment dated 20-11-2021 in case ID No ZD3711200039400 in A.O. No. ZH3711210D39364 for the tax period 2018-19 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 IRRIGATION & CAD

The Commissioner, Gudur Nagara Panchayat Corporation, Gudur (M), Kurnool District, A.P. ^ Engineer, Tribal Welfare Engineering Department (TWED Srisai^^am), O/o at EE Section, ITDA, Office-1, Srisailam Sunnipenta, Kurnool District, A.P.

The Executive Engineer, APHMHIDC Division (APMSIDC at Govt. General Hospital, 0pp. Central Plaza, Kurnool.

The Executive Engineer, A.P. State Police Quarter no. 20, 1®’ Floor, 0pp. Post Office, Street, Kadapa, Kadapa District, A.P. BaL^sT nfd Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District. A.P.

The state of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur ' ?torth''Biock° Net dS '' '' Einance O/o at Gudur Municipal Division), O/o Housing Corporation. O/o at Police Lane. Rajareddy District, ...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 an appropriate Writ, Order or Direction. may more

The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari District, Andhra Pradesh.

The Assistant Commissioner (ST), Eluru Circle, Eluru, West Godavari District, Andhra Pradesh.

Superintendent Engineer, Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Nellore, SPSR Nellore District, Andhra Pradesh. 5 The GST Council, Rep by its Secretary, 5th Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, NEW DELHI - 110 001. ...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 order of assessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under CGST Act 2017 for the period 2019-20 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section 50 of the GST Law in the absence of payment of GST from 01-07- respondents contractee recipients as illegal. and 4 2017 by the 1 arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the ISt and 4th

The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.

The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-1, Srisailam, Sunnipenta, Kurnool District, A.P.

The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P. State of Andhra Pradesh, rep. by the Chief Secretary to the A.P. Secretariat Buildings, Velagapudi, Guntur District

The Government, A.P. Union of India, rep. by its Secretary (Finance), Ministry of Finance,

The North Block, New Delhi - 110001. ...Respondents under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit fiied therewith, the High Court may appropriate Writ, Order or Direction, of MANDAMUS declaring the action of the Petition more be pleased to issue an particularly in the nature Respondents 2 to 6 on the one hand in not releasing the GST Component amounts due to the Petitioner for the works executed by amount and other and the action of the First Respondent on the other the Petitioner for them hand in passing the impugned GST Order ZH3703210D66314, dated 19 03-2021, imposing Tax 11,37,906-00 and Rs. 2,55,839-00 respectively (Total Rs. 39,52,136-00), for the Tax Periods July 2017-18 and 2018-19 Rs. Penalty and Interest of 25,58,391-00 under the CGST Act, 2017 especially when the Petitioner is having excess iTC in its Electronic Credit Ledger to cover the entire tax due, as arbitrary, unjust, iniquitous, violative 37 and 38 of the Constitution of India, and of Articles 14, 19(1)(g), 21 the GST Amount along consequently direct the Respondents 2 to 6 to pay and penalty imposed by the First Respondent either to the First the account of the Petitioner or to the Petitioner and with interest Respondent directly to to pay the other amounts levy of interest and penalty imposed by the First Respondent due to the Petitioner forthwith and set aside the 22 jA NO: 1 OF ?n9i Petition under Section stated in the affidavit filed i 151 CPC praying that in the cicircumstances in support of the petition thP Hinh n . pleased to gran, stay of all farther ' disputed tax, interest may be of the proceedings, including collection ZH3703210D66314 da^ 170^0^'"""' •He ra. Periods daly 2017-,S and Zor^irie pending disposal of the above Writ '' 2017, Petition. lA NO: 1 OF onop Between;

The Executive Engineer A P n i- Quarter no. 20, 1" Floor' Odd Post T? '‘^®^eesing Corporation, s Street, Kadapa, Kadapa d° Wc^A P O/o O/o at A.P. North elock°NewDeTh^' Ministry of Finance, ...Petitioner

The Superintending Engineer. Irrigation Circle, Kurnool, Kurnool District.

The District Collector and Magistrate, Collector Complex Government General Hospital, Kurnool. Kurnool District, commissioner of State Tax, D,No,559, B-Block, RK Spring PradeshTtate^ ' ^ V'iayawada, Krishna District, Andhra Pradesh, Rep. by its Principal Secretary, Irrigation epartment, AP Secretariat Buildings, Velagapudi, Guntur District

The State of Andhra Pradesh, Rep. by its Principal Secretary Department, AP Secretariat Buildings, Velagapudi, Guntur Sooretary (Finance), Ministry North Block, New Delhi- 110001. ^ Ron 2-414, NK Road, Nandyal, Kurnool Rep. by its Branch Manager. Jalamandali, R.S. Road, 1 0pp. AP. Finance District, AP. of Finance

District ...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 a Writ, Order or Direction nature of 'Writ of Mandamus declaring the action of the may more particularly one in the respondents No. 2 Amounts due to to 4, in not releasing the GST Tax Component and Other the petitioner for the works executed by the petitioner for them relating to KC Canal and the action of the 1 respondent on the other hand in passing the impugned GST Order AAO No. ZH3701210D72550 imposing Tax, interest and penalty under SGST Act, 2017, Rs.3,17,233/- and Rs. 73,356/- dated 31.01.2021 of Rs.7.33,564/-, respectively (totaling to Rs.11,24,153/-) under the SGST Act, 2017 for the for the Financial Year 2017-18 and 2018- 19 and further in provisionally attaching the Bank Account No. 09951000009002 of the petitioner in the 10th respondent Bank, arbitrary, unjust, violative of Articles 14, 19(1) (g), 21, 37 and 38 of the Constitution of India, and as consequently direct the Respondents No. 2 to 4to respondent directly to the account of pay the GST Amount either to the 1

The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®' Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District.

The Chief Engineer and District Water Resources Officer, K C Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District.

The Superintending Engineer, Irrigation Circle, Jalamandati, R.S. Road, Kurnool, Kurnool District.

The Union of India, Rep. North Block, New Delhi- 110001. by its Secretary (Finance), Ministry of Finance NK Road, Nandyal, Kurnool District The HDFC Bank, D.No.2-414 Rep. by its Branch Manager. 10. ...Respondents party in this petition) (Respondents 9,10 are not necessary as Petition that in the circumstances pport of the petition, the High Court may be 16.08.2021 passed under Section 151 CPC praying stated in the affidavit filed in su the interim dated orders vacate 11939 of 2021 and dismiss the Writ Petition. pleased inW.P.No. lA NO: 1 OF 2024 Between:

The Chief Commissioner of Goods Vijayawada, Andhra Pradesh. Secretary, Ministry of Finance, Nellore-ll Circle, SPSR Nellore and Services Tax, Edupugallu, N«B» Di.RJ, Anal, pS,.° 004, SPSR and 6. M/s. 7th Constructions Limited /th Floor, Raghava North Block Lane, Abids, Hyderabad. having its Registered Office at Raghava Ratna Towers, Chirag Ali ...Respondents Petition under Article 226 the circumstances stated be pleased to issue an appropriate writ, order nature of Writ of mandamus declaring Form GST DRC 07 dated of the Constitution of India in the affidavit filed therewith praying that in the High Court may or direction particularly in the the impugned order of assessment in • ZH3702210D21712 01-02-2021 vide Order No (SGST) for the tax period 2017-18 and 2018-19 respondent herein namely the Assistant Nellore received on 03-02-2021 issued by the 3'^ Commissioner of ST Circle - ||, as Illegal, arbitrary, violative of fundamental ^(^)(9). 21 and 38 of Constitution unlawful in the teeth of the judgment rights i.e. articles 14, of India, atrocious of the Hon'ble Supreme Court in the 29 lA NO: 1 OF 2091 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, pursuant to the impugned order of assessment in Form GST DRC -07 dated 01-02-2021 respondent herein including initiation of issued by the 1 any coercive action pursuant to the impugned order pending disposal of the writ petition. Counsel for the Petitioner: SRI BATTU SRINIVASA RAO Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL) Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondents: GP FOR IRRIGATION & CAD WRIT PETITION NO: 13674 OF 2091 Between: 524 '"oM Military Colony, Dargamitta, vfnM Represented by its Managing Director Venktramaiah. S/o. Ramachandraiah. Aged about 75 years. R. ...Petitioner

Union of India, Rep. by its Principal Secretary, Ministry of Finance Central Secretariat, New Delhi.

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Assistant Commissioner (ST), Nellore-ll Circle, SPSR Nellore District. Andhra Pradesh.

The Chief Commissioner of Goods and Services Tax, Edupugallu Vijayawada, Andhra Pradesh.

The Superintendent Engineer, Somaseela Swarnamukhi LinkCanal and Swarnamukhi Barrage Circle, Dargamitta , Nellore-524 004 SPSR Nellore District, Andhra Pradesh.

M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Hyderabad. ...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 Orders granted in W.P.No. 13674 OF 2021, dated; 10.08.2021. Counsel for the Petitioner; SRI BATTU SRINIVASA RAO Counsel for the Respondents: ADDL. ADVOCATE GENERAL WRIT PETITION NO: 13802 OF 2021 Between: M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao. ...Petitioners AND 1. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal Kurnool District, Andhra Pradesh.

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel Kurnool, Kurnool District, A.P.

The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road Kurnool, Kurnool District, A.P.

The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, A.P.

The Chief Commissioner, of State Tax, D. NO. 5-59, B-Biock, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151, Andhra Pradesh.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001. IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P. by its Branch Manager. 10. rep. ...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 an appropriate Writ, Order or Direction may more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned Assessment Order AAO No. ZH370221OD12986, dated 28-01-2021 in Form GST DRC-07, imposing Tax, interest and Penalty under the CGST Act, 2017, of Rs. 16,63,138-00 (Tax) + Interest @ 18% u/S. 50 of the CGST Act, 2017, + Rs. 16,63,138-00 for the F.Y. 2018-19, and further, even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, ^9(^)(9). 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and 34 to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. 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 Fligh Court may be pleased to grant stay of all further proceedings, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned Assessment Order vide AAO No. ZFI370221OD12986, dated 28-01-2021, in Form GST DRC-07, passed by the First Respondent for the F.Y. 2018-19 under the COST Act, 2017, pending disposal of the above Writ Petition. lA NO: 2 OF 2021 Between; The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. ...Petitioners AND 1. M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao. ...Respondent/Petitioner

The Assistant Commissioner (State Tax), Nandyal-1 Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.

The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.

The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.

The District Collector and Magistrate. Collector Complex Government General Hospital, Kurnool, Kurnool District. A.P.

The Chief Commissioner, of State Tax. D. NO. 5-59. B-Block R.K. Pradesh ^ ^^^P'^^allu, Vijavawada 521151, Andhra

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Irrigation Department, A.P. Secretariat Buildings Velagapudi, Guntur District, A.P. ’

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Finance Department. A.P. Secretariat Buildings Velagapudi. Guntur District, A.P. ’ Nort “d2' frooor'"*"'' A.P., rep. Opp

I^DBI Bank, Nandyal Branch, Nandyal, Kurnool District by Its Branch Manager. ...Respondents (Respondents 9,10 are not necessary as party In this petition) 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 -J 16.07.2021 passed in pleased vacate the interim orders dated W.P.No. 13802 of 2021 and dismiss the Writ Petition. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL) Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: GP FOR FINANCE & PLANNING

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District, A.P.

The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.

The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District, A.P.

The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada 521151, Andhra Pradesh.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001. IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. by its Branch Manager. 10. ...Respondents

The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.

The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.

The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.

The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, A.P.

The Chief Commissioner, of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151, Andhra Pradesh.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001. IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. by its Branch Manager. 10. ...Respondents (Respondents 9,10 are not necessary as party in this petition)

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. 40

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

Union of India, represented by Ministry of Finance through Secretary- Revenue, North Block, Ne\A/ Delhi 110001. 7. The Manager, State Bank of India, Velpanur Branch, Kurnool District, Andhra Pradesh. ...Respondents Cause title amended vide orders passed in IA.No.3 of 2022 in WP.No.15755 of 2022 dated 22/06/2022. 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 28-01-2021 vide AAO No. ZH370221OD39219 passed by the 2nd respondent levying and demanding tax @ 6percent on earth excavation work, interest @ 18percent and also penalty equivalent to 10Opercent 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 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 suspend the Bank account attachment letter dated 15-04-2021

The Assistant Commissioner and 25/3B, M.S.R. Complex -518501. Andhra Pradesh (ST)(FAC), Nandyal -I Circle NearR.T.C. Bus Stand

The Chief Commissioner of State Tax DNo 5-5q R K v/ r, v“da: Knst" D^tncfSr'^ Officer, Water 0pp. Mourya Inn Hotel

The Principal Secretary to Government, Andhra Pradesh Irrioation

The Manager, State Bank of India, Velpanur Branch Andhra Pradesh. . Kurnool District, ...Respondents m Petition under Article 226 of the Constitution the circumstances stated i be pleased to issue of India praying that in in the affidavit filed therewith, the High Court may an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the Form GST DRC -07 dated 28-01-2021 impugned Summary of Order in vide AAO No. ZH370221OD11438 nd passed by the 2 respondent levying and demanding tax @ Opercent earth excavation work, interest @ 18percent lOOpercent of the tax under on and also penalty equivalent to section 73 of the SGST Act 2017 for the failure illegal, arbitrary, unjust. on the part of the State further declare that forwarding slips the Petitioner , as improper and also to non payment of GST provided in the work order / even after issuance of notifications by the Government as arbitrary and improper violating articles and 37 and 38 of the Constitution of India to 14, 19(1)(g), 21 and consequently to direct the release the tax, interest and first, third to fifth respondents to penalty in respondent for being terms of the impugned credited to my account. assessment order to the 2 nd

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Chief Engineer and District Water Resources Officer Water Resources Department, K.C, Canal Division, Opp. Mourya Inn Hotel Kurnool, Andhra Pradesh.

The Chief Commissioner of State Tax DNo'S q u q ■ , District, Andhra Pradesh. ^ Amaravathi, Guntur " Re::;ui:Sh ^ecretar.

The Manager, State Bank of India Kurnool, Andhra Pradesh. Tekki Road, Srinivasa Nagar Centre, ...Respondents in Pe.,.,on under Article 226 of ,he Consti.u.ion of ,nd,a praying .ha, in arcumstances stated in the affidavit filed therewith, the High Court may be Pleased to ,ssue an appropriate writ, order or direCon par.Liariy ml nature of Writ of MANDAMUS declaring the impugned Summary of Order Form GST DRC -07 dated passed by the 2 in 16-11-2020 vide AAO No. ZH3711200D19053 respondent levying and demanding tax @ earth excavation work, interest @18 100 percent of the tax under net 5 percent on percent and also penalty equivalent to section 73 of the CGST Act 2017 for the furtrar d"', ^Iso to rther declare that non payment of GST provided in the work order / forwarding slips even after i the Petitioner failure issuance of notifications by the Government as arbitrary and improper violating and 37 and 38 of the Constitution to articles 14, 19(1)(g), 21 consequently to direct the interest and penalty in of India and respondents to release the tax first, third to fifth

The Manager, State Bank of India Kurnool, Andhra Pradesh. Tekki Road, Srinivasa Nagar Centre ...Respondents Petition under Article 226 of the the circumstances stated in the affidavit filed therewith, the High be pleased to issue an appropriate writ, order Constitution of India praying that in Court may or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order orm GST DRC -07 dated 28- 01-2021 vide AAO No. ZH370221OD90687 passed by the 2" respondent levying and demanding tax @ I2percent earth excavation work, interest @ ISpercent and also lOOpercent of the tax under in on penalty equivalent to as illegal, non payment of even after issuance of section 74 of the SGST Act 2017 arbitrary, unjust, improper and also to further declare that GST provided in the work order / forwarding slips notifications by the Government to the Petitioner as arbitrary and improper and 37 and 38 of the Constitution violating articles 14, 19(1)(g), 21 and of India to fifth respondents to release the my account. consequently to direct the first, third GST to the 2^^ respondent for being credited to 48 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 to suspend the provisional attachment under section 79(1 )(c) of GST Act 2017 issued to the 7'^ respondent on 15-04-2021 pending disposal of the writ petition. lA NO: 2 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 to stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD90687 passed under SGST Act 2017 pending disposal of the writ petition. lA NO: 1 OF 2022 Between: The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh. ...Petitioner/Respondent No.3 AND 1. Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about 54 years, R/o. Band! Atmakur, Nandyal Taluk, Kurnool District. ...Respondent/Writ Petitioner

The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Assistant Commissioner (ST), Nandyal Circle-1, D.No. 29/178-31B Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh. 3. 4. 49

The Chief Commissioner of State Tax DNo5-59 R k q ■ „ Apartments, Bandar Road Eeduouaall,, vL. ^ Vijayawada, Krishna District, Pin-52^1144 ^ Mandal,

The Principal Secretary to Government Department, A.P. Secretariate Building Guntur District, Andhra Pradesh. Floor, A-Wing,' sS^etwTn^Nlw Delhi ISt

The Manager, State Bank of India Kurnool, Andhra Pradesh. Andhra Pradesh, Irrigation s. Velagapudi, Amaravathi, Tekki Road. Srinivasa Nagar Centre. ...Respondents/Respondents (Respondents 2 to 7 are formal parties) 151 CPC Petition under Section praying that in the circumstances -n support of the petition, the High Court vacate the interim orders dated 15935/2021 and dismiss the stated in the affidavit filed i pleased to may be 06-08-2021 passed in WP writ petition. Counsel for the Petitioner; Counsel for the Respondents: Counsel for the Respondents: SRI BATTU SRINIVASA RAO GP FOR COMMERCIAL TAX SRI PASALA PONNA RAO deputy solicitor general GP FOR IRRIGATION & CAD gpfor finance & planning OF 2021 OF INDIA Counsel for the Respondents: Counsel for the Respondents: WgllPETITION NO-ififi;^o Between; years,'RrsldrA?:ak^\Nrdyaf{°alu“ 54 ...Petitioner AND Am^ra^val^rS ^

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.

Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001. 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 28-01-2021 vide AAO No. ZH370221OD47959 respondent levying and demanding tax @ 12 percent on nd passed by the 2 earth excavation work, interest @ 18percent and also penalty equivalent to the tax under section 74 of the SGST Act 2017 as illegal, 100 percent of and also to further declare that non payment of the work order forwarding slips even after issuance of arbitrary, unjust, improper GST provided in 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 direct the first, third to fifth respondents to release the and consequently to GST to the 2 respondent for being credited to my account nd

The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SB! 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

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

Union of India, Ministry of Law and Justice Through its Secretary, 4 Floor, A-Wing, Shastri Bhawan, New Delhi 110001. th ...Respondents/Respondents

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru. ...Respondent (Respondent No.3 is not necessary as party in this petition) 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 dated 22-09-2021 passed in WP.No. 18702/2021 and dismiss the writ petition. Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru ...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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 01.05.2021 for amount of Rs. 38,89,336/- towards penalty and Rs. 1,62,58,639/- towards interest under CGST and SGST for the year 2018-19 as arbitrary and illegal and unenforceable and quash the same in the interest of justice.

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru. ...Respondent (Respondent No.3 is not necessary as party in this petition) 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 63 pleased to vacate the interim orders dated 22-09-2021 passed in WP. 18717/2021 and dismiss the writ petition. Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR Counsel for the Respondents: GP FOR IRRI AND CAD Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 18807 OF 2021 Between: 1 Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh 2 M/s RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr K Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh. ...Petitioners AND 1 The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru ...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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 01.05.2021 for an amount of RS. 49,44,808/- towards penalty and Rs. 2,81,99,785/- towards interest under CGST and SGST for the year

M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh. ...Respondents/Petitioners

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru. ...Respondent (Respondent No.3 is not necessary as party in this petition)

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.

The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.l. Works Division, Nandyal, Kurnool, Andhra Pradesh.

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

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

Union of India, Ministry of Law and Justice Through its Secretary, 4'^ Floor, A-Wing, Shastri Bhawan, New Delhi 110001. ...Respondents

The petitioners have approached this Court with the complaint that, despite the direction. issued under G.O.Ms. No.58, W P. No.42350 of 2018 & batch 17.09.2024 m government departments did not comply \A/ith these directions due to which the petitioners were unable to discharge their G.S.T. liability. On account of their inability to discharge G.S.T. liability, the tax authorities have initiated action against the petitioners for recovery of the said G.S.T. along with penalty and interest, account of these facts, the petitioners have approached this Court seeking mandamus to the respondent authorities, in the respective writ petitions to pay G.S.T, from 01.07.2017 of G.O.Ms. No.58, dt.08.05.2018 along with dt.08.05.2018. various

On onwards, in terms interest in terms of the assessment orders which had arisen on account of non payment of G.S.T by the Government departments.

These writ petitions which were filed during the years 2018 to have been pending for the past few years. Except in a counters have filed by the Government 2022, few cases, no departments.

In the circumstances, keeping in view the directions issued by under G O Ms, No,58, dt,08.05.2018 we of these writ petitions with a direction to the respective departments to ascertain and release the G.S.T. amount the Government dispose W.p. No.42350.of2018 & batch 17.09.2024 payable to the petitioners, on account of the contracts , or before 01.07.2017, The said exer<&e executed by them on f should be completed within date of receipt of this a period of four months from the as the interest and order. As far penalty oe open to the petitioners to approach are concerned, it would b the appropriate authority payment of interest under the G.S.T. Act for remission of or penalty, taking into account the special ' ^3ses and after taking into account the circumstances of these fact that non payment is said to be on account of the default of paying the G.S.T. in time. No the Government agencies in costs. Consequently, miscellaneous writ petitions shall stand closed 7. petitions, if any. pending in these ASSISTANT REGISTRAR SECTION OFFICER //// To, 1 nt. State of Guntur District. 4, The Principal Secretary of Andhra Pradesh ^ District, A.P. i, Guntur State

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.

The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.l. Works Division , Nandyal, Kurnool Andhra Pradesh. ’ ’

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 The Secretary and Superintending Engineer, State of Andhra Pradesh Water Resources (Reforms) Department, PIPLMC Circle Tuni E G District. ■ , . .

The Secretary (Finance), Ministry of Finance, Union of India North Block, New Delhi 110001. The Deputy Commissioner, State of Andhra Pradesh Commercial Taxes Department, Eluru Division, Eluru. 10. 11. ^ ^ ^The Assistant Commissioner (ST), Nellore - II circle, 15/505-8 R.R.Street, Nellore.

The Chief Commissioner of Goods and Services Tax EduDuoallu Vijayawada. Andhra Pradesh. ^ ^ 13. v Superintending Engineer, Water Resources Department BRR Vamsadhara Project circle, Srikakulam. The Assistant Commissioner (ST), Kavali Circle, Kavali. The Joint Commissioner (ST), Nellore. 14. 15. 16. The Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore.

The Manager, State Bank of India, Tekki Road. Srinivasa Nag Centre, Kurnool, Andhra Pradesh. The Manager, State Bank of India, Velpanur Branch. Kurnool District, Andhra Pradesh. The Executive Engineer, Water Resources Department, K.C Canal Division. Tekke, Nandyal, Kurnool District. A.P. The Chief Engineer and District Water Resources Officer, Water Resources Department. K.C. Canal Division, 0pp. Mourya Inn Hotel Kurnool, Kurnool District, A.P. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S Road, Kurnool, Kurnool District, A.P. ar 18. 19. 20. 21. 72

The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District, A.P. The Branch Manager, IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P. ^ f The Superintendent Engineer, Somaseela Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Dargamitta , Nellore-524 004, SPSR Nellore District, Andhra Pradesh. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1 Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District. The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District. The Branch Manager, HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp Central Plaza, Kurnool. The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, Floor, Opp Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P. The Superintending Engineer, Water Resources Department, BRR Vamsadhara Project circle, Srikakulam. The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari District, Andhra Pradesh. The Assistant Commissioner (ST) Eluru Circle, Eluru, West Godavari District, Andhra Pradesh. The Secretary, GST Council, 5*^ Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi - 110 001. 23.

St 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 73

One CC to Sri G Narendra CC to Sri P vvenkafp Reddy, Advocate [OPUC] One CC ot Sri Battu Srinivasa One CC ot Sri M V J K Kumar Chetty, Advocate [OPUC] Ravi Sankar and Dr. P b

Rao, Advocate [OPUC] Advocate [OPUC]

One CC to Sri M S Srinivasa One CC to Sri S Suri Iyengar, Advocate [OPUC] Babu, Advocate [OPUC]

One CC to Sri S R R Viswanath Advocate [OPUC] Murthy, Advocate [OPUC] Ponna Rao, Deputy Solicitor General of 45. One CC to Sri S Krishna

One CC to Sri Pasala India [OPUC]

CouriselH'o^^UCj®" (Central Govt. Tax, High Court of Andhra & CAD, High Court of Andhra High Court of Andhra Pradesh. [OUT] & Buildings, High Court of Andhra & Planning, High Court of Andhra

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Two CCs to GP for Home, D w to GP for Roads Pradesh. [OUT] 51. 52. 53. Two CD Copies RAM