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Adhunik Infratech INDIA Private Limited vs. The Assistant Commissioner Of State Tax

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WP/7624/2024HC Andhra PradeshGSTCNR APHC01014512202427 March 2024Bench: G.NARENDAR,HARINATH.N5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE MR. JUSTICE R RAGHUNANDAN AMARAVATI RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM lA No.1 OF 202^ IN WRIT PETITION NO: 7624 OF 2024 lA No.1 OF 20?/^ Between: M/s.Adhunik Infratech India Private Limited, plot No.77-78, Phase-3, Kamalapuri Colony, Srinagar Colony, Hyderabad - 500 073. Rep. by its Director Mr.Kotamreddi Ramesh ...PETITIONER/PETITIONER AND 1. The Assistant Commissioner of State Tax Guntur-ll Division. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary, (CT) Department, A.P. Secretariat, Amaravati. (2 Respondent is not necessary party) Bapatia Circle, Bapatia Revenue ...RESPONDENTS/ RESPONDENTS praying that in the circumstances Petition under Section 151 CPC stated in the affidavit filed im support of the petition, the High Court may be pleased to extend the time, by three months from 15.01.2025, as per the dated 16.10.2024 in I.A.No.3 of 2024 in orders of this Hon’ble Court, W.P.No,7624/2024, in the interest of Justice as otherwise the Petitioner will be put to severe loss and hardship. WRIT PETITION NO: 7624 OF 2074 •' Petition under Article 226 of the Constitution the circumstances stated i of India praying that in in the affidavit filed therewith, the High Court be pleased to issue Writ of Mandamus may any other appropriate Writ or or Order or Direction declaring the action Endorsement dated 11.03.2024 of the 1®^ Respondent in issuing rejecting installments of payment of tax due without considering the representation of the petitioner dated 19.02.2024 per the orders of the Honourable Court , as arbitrary, contrary to the j of the 1st Respondent is consequently set-aside the Form sent through email on 20.02.2024 in W.P.No.3407/2024, dated 09.02.2024 as provisions of the GST Act, 2017 and the action bias and not valid in the eye of law and GST DRC-13, dated 25.01.2024 iissued by the ISt Respondent to the namely Canara Bank, SME, Petitioners Bank, Kukatpally Branch, to pay a sum of Rs. 1,77,12,294/- to Hyderabad, State of Telangana directing the Government forthwith upon the money becoming due or being held in compliance of the provisions contained in Clause (c)(i) of sub-section (1) of or Section 79 of the COST Act 2017, for the high handed month of March, 2023 as arbitrary, contrary to

the Order of the Honourable in W.P.No.31777 of 2023 Court, dated dated 11.12.2023 and W.P.No.3407/2024 09.02.2024, alternatively direct the 1st Respondent to an extent of 30% from to adjust the tax arrears out of the bill amounts received from the third parties and the Petitioner may be permitted to utilise 70% of the bill amounts as and when received to run its business activities. \A NO: 1 OF 9n9A Petition under Section 151 CPC stated in the affidavit filed i praying that in the circumstances in support of the petition, the High Court pleased to grant six monthly installments to the petitioner to pay the - payable to the 1st respondent for the may be arrears of tax due amount of Rs.1,77,12 294/

month of March, 2023, pending disposal of the above Writ otherwise, the Petitioner will be put to severe loss and hardship. Petition, as lA NO: 2 OF 207d 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 operation of the Form GST DRC-13, dated 25.01.2024 issued by the 1^‘ Respondent to the Petitioner’s bank, Canara Bank, SME, Kukatpally Branch, Hyderabad, State of Telangana pay a sum of Rs. 1,77,12,294/- for the tax period March, 2023, disposal of the above Writ Petition directing to pending as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 & 2: GP FOR COMMERCIAL TAX The Court made the following: ORDER This Court, by an order, dated 28.03.2024, had granted six (06) months time to the petitioner to clear the tax dues in six monthly installments. Thereafter, the petitioner approached this Court, by way of I.A.No.3 of 2024, seeking further time. This Court, by an order, dated 16.10.2024, had granted period of three (03) months, for payment of the account, the petitioner had cleared the total tax dues of Rs.1,77,00,000/-. a further remaining taxes. On that an amount of Rs.89,00,000/- against The petitioner, has again approached this Court, by way of this a sum of Rs.31,00,000/- has been paid out from pending amount of Rs.88,00,000/- and the petitioner is taking ali steps to pay the remaining baiance interlocutory application, contending that amount of Rs.57,00,000/-.

f It IS submitted that the petitioner was unable to raise funds as the Government Departments, have not been releasing the funds works executed by the petitioner. for the In these circumstances, this Court deems it the time, for payment of the amount of Rs.57,00,000/- months from today. appropriate to extend for three (03) N. NAGAMMA ASSISTANT REGISTRAR //// SECTION OFFICER To 1. The Assistant Commissioner of State Tax, Bapatia Circle Guntur-ll Division.

2.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, A.P.Secretariat, Amaravati.

3.

One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]

4.

Two CCs to GP for Commercial Tax, High Court of Andhra [OUT]

5.

Three CD Copies. Bapatia Pradesh. ssb

HIGH COURT DATED:29/01/2025 ORDER lA No.1 of 2025 13 FEB 2025 ^ . Current ieciion ^ %!5;^SPATCVt^^ r o in Co. O 'Iv WP.No.7624 of 2024 EXTENSION OF TIME

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.