Sree Lakshmi Electrical Services vs. The Assistant Commissioner

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 9696 OF 2023 Between: 1. Sree Lakshmi Electrical Services, Plot No. 12, Macha Colony, Proddatur, YSR District, A.P., rep. by its Managing Partner, M. Chandra Mohan Reddy. ...Petitioner AND 1. The Assistant Commissioner, (ST)(FAC), Proddatur-I Circle, Vasanthapeta, Proddatur, YSR District, A.P. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (ST) 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. 2. 3. ...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 particularly in the nature of MANDAMUS holding that impugned Order of Assessment, Penalty,Interest in Form GST DRC-07, passed by the First Respondent vide DIN3719012327610, dated 19-01-2023, under the IGST, CGST and SGST Acts, 2017, for the Tax Periods 2017-18 to 2019-20 in so far as it relates to the imposition of higher rate of tax on Works Contracts executed for the National Highways Authority Limited as Sub-Contractor, including turnover which was already reported for 2020-21, imposition of interest on gross tax liability instead of net tax liability and imposition of penalty and interest and passing of single assessment, penalty and interest order under IGST, COST and SGST Acts, 2017, as contrary to Notification no. 20/2017-lntegrated Tax (Rate), dated 22-08-2017, contrary to S. 50 of the GST Acts, 2017, arbitrary, capricious, contrary to law, without authority and without jurisdiction, violative of the principles of natural justice and illegal and consequently set aside the same. lA NO: 3 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 permit the Petitioner to raise Additional Ground mentioned therein in the main Writ Petition No. 9696 of 2023 pending disposal of the said Writ Petition. 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 be pleased to grant stay of all further proceedings, including collection of the disputed tax, penalty and interest pursuant to the impugned Order of Assessment+Penalty+Interest in Form GST DRC-07, passed by the First Respondent vide D1N3719012327610, dated 19-01-2023, under the IGST, CGST and SGST Acts, 2017, for the Tax Periods 2017-18 to 2019-20 pending disposal of the above Writ Petition. lA NO: 2 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 pleased to grant stay of all further proceedings pursuant to the “Notice for Attachment/Sale of Immoveable/Movable goods/Shares under Section 79” in Form GST DRC-16, vide DIN 3725012441916, dated 25-01- 2024 issued by the Respondent no. 4/Proposed Respondent no.4. Counsel for the Petitioner: Sri G Narendra Chetty Counsel for the Respondents No.1 and 2: GP for Commercial Tax Counsel for the Respondent No.3: SRI Y V ANIL KUMAR (COUNSEL FOR CENTRAL GOVERNMENT)