Atluru Yallamma vs. The State Of Andhra Pradesh

WP/2628/2024HC Andhra PradeshGSTCNR APHC01004443202426 February 2024Bench: NINALA JAYASURYA5 pages
For Respondent: G.P for Panchayat Raj
AI SummaryRemanded

Held

The Court noted that there was no dispute regarding the execution of the work by the petitioner. However, payment was withheld due to the lack of GST details. The petitioner's counsel submitted that the petitioner would approach the concerned authority to submit the GST details and requested a direction for payment thereafter. In light of this submission, the Court disposed of the writ petition. The petitioner was granted liberty to approach the concerned authority and furnish the GST details. Upon receipt of these details, the concerned authority was directed to process the petitioner's bill expeditiously, within a period of four weeks from the date of receiving the GST details. No order as to costs was made.

Facts

The petitioner, Atluru Yallamma, filed a writ petition challenging the respondents' failure to pay Rs. 5,70,000/- for works executed by her, specifically the C.C. road from Atloor to Patha Atloor. Administrative sanction was granted on 16.10.2018, and a supplementary agreement was executed in favor of the petitioner on 17.02.2021 for Rs. 4,70,000/-. The petitioner contended that the works were completed satisfactorily within the stipulated time, but payment was withheld. The respondents, through the Assistant Government Pleader, stated that the bill was rejected for want of GST details, which are mandatory for uploading the bill. The petitioner then agreed to furnish the GST details to the concerned authority.

Key Issues

1. Whether the withholding of payment to the petitioner for the executed works is illegal and arbitrary, considering the petitioner's entitlement to the amount. (Question of law and fact, concerning principles of natural justice and contractual obligations). 2. Whether the respondents are justified in rejecting the bill for payment due to the non-submission of GST details by the petitioner. (Question of law, concerning statutory requirements for payment processing under GST regime). Petitioner's contentions: The petitioner argued that the works were executed satisfactorily and within the stipulated time, and the withholding of payment after bill preparation and entry in the measurement book was illegal and arbitrary, causing irreparable loss and grave hardship. The petitioner relied on the fact that the work was approved and the agreement was executed. Respondents' contentions: The respondents contended that the bill was rejected for want of GST details, as submitting GST details is mandatory for uploading the bill and processing payment. They referred to internal instructions emphasizing the mandatory nature of GST for bill uploading.

Sections Cited

None explicitly mentioned in the judgment text provided.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI THE HON’BLE SRI JUSTICE NINALA JAYASURYA WRIT PETITION No.2628 of 2024 Dated 27.02.2024 Between:- Atluru Yallamma …. Petitioner And The State of Andhra Pradesh, Rep. by its Principal Secretary, Panchayat Raj Department., & 5 others …. Respondents Counsel for the Petitioner : M/s. S. Dilip Jaya Ram Counsel for the respondents : G.P for Panchayat Raj G.P for Revenue G.P for Finance & Planning

ORDER:

Heard learned counsel for the petitioner. Also heard learned Assistant Government Pleader for Panchayat Raj, who made his submissions on the instructions received from the Deputy Executive Engineer, PRI Sub-Division, Badvel.

2.

The Writ Petition is filed aggrieved by the action of the respondents in not paying amount of Rs.5,70,000/- to the 2

petitioner in respect of the works executed by her i.e., C.C road from Atloor to Patha Atloor.

3.

Learned counsel for the petitioner made submissions with reference to the averments made in the Writ Petition to the effect that the 3rd respondent vide proceedings dated 16.10.2018 i

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