M/S. Rithwik Projects Private Limited vs. Assistant Commissioner (St) (Fac)

I IN THE HIGH COURT OF ANDHRA (Special Original Jurisdiction) FRIDAY, THE TWELETH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRADESH :: AMARAVATI PRESENT the honourable SRI JUSTICE R RAGHUNANDAN RAO the honourable SRI JUSTICE HARINATH. N WRIT PETITION NO: 136 OF 7noA y Between: M/S. RITHWIK PROJECTS PRIVATE Officer, G.V.Vijaya Raghav Kadapa. limited, rep. by its Chief Financial Sai Kuteer Road, YMR Colony, Proddatur ...PETITIONER AND 1. ASSISTANT COMMISSIONER (ST) (FAC), Proddatur-I Circle Proddatur. 2. Joint Commissioner (ST), Slate Special Circle District. 3, Deputy Commissioner (ST), State Special Guntur District. 4. State of Andhra Pradesh, rep, by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Ve.agapudi, Amaravati, ' Guntur District. -2, Kunchanpalli, Guntur Circle-2, Kunchanpalli • ^ 5. Union of India, rep. by its Secretary (Finance), Ministry of Finance North Block, New Delhi-110 001. 6. Chief Commissioner of State Tax, Commissioner of Commercial Taxes, 12-368-4, Kunchanapalli,Guntur, Andhra Pradesh. Respondent No.6 was impleaded as per c.o.dt.02.05.2024 Vide I.A.No.4 of 2024 W.P.No.136 of 2024. in ...RESPONDENTS Petition under Article 226 of the Constitution circumstances stated in the affidavit filed therewith pleased to issue a Writ of Mandamus direction to - (a) declare the DRC-07 of India praying that in the the High Court may be or any other appropriate writ order or proceedings dated 22.11.2023 which is unsigned as non-enforceable in law or in the alternative (b) set-aside the endorsement of the 3rd Respondent dated 14.12.2023 as illegal, arbitrary and contrary to the provisions of the COST Act the communication of the proposed 6th Respondent dated 19.3.2024 and SGST Act (c) set-aside in Form GST DRC-21, as Illegal, arbitrary to contrary to Law (d) direct the Respondents to consider the application for instalments dated 22.11,2023 by enabling the application to be submitted online in Form GST DRC-20 and permitting the Petitioner to pay in 24 monthly instalments of the balance amount of Rs.13,38,60,458/- and pass such other order or orders as the proper in the circumstances of the per c.o.dt.02.05.2024 Vide I.A.No.7 of 2024 i Hon'ble Court may deem fit and Main Prayer was amended W.P.No.136 of 2024. case. as in lA NO: 5 OF 2024 Petition under Section 151 CPC the affidavit filed in support of the petition, the High Court may be pleased to permit the Petitioner to file the Form GST DRC-021 praying that in the circumstances stated in dated 19.3.2024 as additional material papers in the Writ Petition pass in the interest of justice and lA NO: 2 OF 2n?4 Petition under Section 151 CPC the affidavit filed i - praying that in the circumstances stated i n m support of the petition, the High Court may be pleased permit the Petitioner to file the notice to in DRC-13 dated 7.3.2024 for the tax an additional material paper in the Writ period July, 2017 to March, 2020 Petition and pass as lA NO: 4 OF 2094 Petition under Section 151 CPC the affidavit fiied in support of the petition, the High Court may be pleased leased to permit the Petitioner to implead the Chief praying that in the circumstances stated i n Commissioner of State 12-368-4, Adjacent to NH16 Service Andhra Pradesh, as the 6th Tax having the Office at Door No. Road, Kutchenapally, Guntur District Rf^spondent in the Writ Petition and pass lA NO: 3 OF 2024 Petition under Section 151 CPC the affidavit filed in support of the petition, the High Court may be pleased suspend the operation of impugned notice dated 7.3.2024 issued by the 3rd Respondent for recovery of the amount of Rs. praying that in the circumstances stated i n to 13.38 crores for the tax period pending disposal of the Writ Petition otherwise the Petitioner will be put to severe loss and hardship July, 2017 to March, 2020 as lA NO: 7 OF 9n9d Petition under Section 151 CPC the affidavit filed in support of the petition, the High Court may be pleased prayed that, in the light of the rejection of the praying that in the circumstances stated i n application for instalments by the proposed 6th Respondent, the Hon’ble Court to amend the prayer in the Writ Petition. The with the following prayer: (a) declare may permit the Petitioner present Writ Petition was filed the DRC-07 proceedings dated 22.11.2023 which is unsigned as non-enforceable i alternative; (b) set-aside the in law or in the endorsement of the Respondent dated 14.12.2023 as illegal, arbitrary and contrary to the provisions of the COST Act and SGST Act; and (c) direct the Respondents to consider the by enabling the application to J permitting the Petitioner to application for installments dated 22.11.2023 be submitted online in Form GST DRC-20 and pay in 24 monthly installments of the balance and pass such other order or orders as the Hon’ble Court amount of Rs.13,38,60,458/- may deem fit and proper in the circumstances of the case. The revised under; (a) declare the DRC-07 prayer would be as proceedings dated 22.08.2023 which is unsigned as non-enforceable m law or in the alternative; (b) set-aside the endorsement of the 3^° Respondent dated 14.12.2023 as illegal, arbitrary and SGST Act; (c) set-aside and contrary to the provisions of the CGST Act the communication of the proposed 6^^ dated 19.3.2024 Respondent in Form GST DRC-21 illegal, arbitrary to contrary to Law as (d) direct the espondents to consider the application for installments dated 22.11.2023 by enabling the application to be submitted online in Form GST DRC-20 and permitting the Petitioner to pay in 24 monthly instalments of the balance amount of Rs.13,38,60,458/- and pass lA NO: 8 OF 2()9A Petition under Section 151 CPC the affidavit filed i praying that in the circumstances stated in in support of the petition, the High Court may be pleased permit the Petitioner to withdraw the Writ Petition to No. 136 of 2024 on the file as the grievance of the Petitioner has been of this Hon’ble Court redressed. lA NO: 6 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 permit the Petitioner to amend the prayer in the Writ Petition. The present Writ Petition was filed with the following prayer: (a) declare the DRC-07 proceedings dated 22.11.2023 which is unsigned as non-enforceabl e in law or in the alternative; (b) set-aside the endorsement of the 3rd Respondent dated 14.12.2023 as illegal, arbitrary and contrary to the provisions of the COST Act and SGST Act; and (c) direct the Respondents to consider the application for installments dated 22.11.2023 by enabling the application to be submitted online in Form GST DRC-20 and permitting the Petitioner to pay in 24 monthly installments of the balance amount of Rs.13,38,60,458/- arld pass such other order or orders as the Hon’ble Court may deem fit and proper in the circumstances of the case. The revised prayer would be as under: (a) declare the DRC-07 proceedings dated 22.11.2023 which is unsigned as non-enforceable in law or in the alternative; (b) set-aside the endorsement of the 3rd Respondent dated 14.12.2023 as illegal, arbitrary and contrary to the provisions of the CGST Act and SGST Act; (c) set-aside the communication of the proposed 6 TH Respondent in Form GST DRC-21, dated 19.3.2024 as illegal, arbitrary to contrary to Law; (d) direct the Respondents to consider the application for installments dated 22.11.2023 by enabling the application to be submitted online in Form GST DRC-20 and permitting the Petitioner to pay in 24 monthly installments of the balance amount of Rs. 13,38,60,458/- and pass lA NO: 1 OF 2024 Pejtition 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 interim stay of recovery of the balance amount of Rs.13,38,60,458/- for the tax period July, 2017 to March, 2020 pursuant to DRC-07 dated 22.8.2023 issued by the 3th Respondent, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner(s):SRI. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents 1 to 4 & 6 : GP for Taxes Counsel for the Respondents 5 : Union of India (General Government)