Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
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(Special Original Jurisdiction)
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WEDNESDAY, THE FOURTEENTH DAY OF JUNE
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TWO THOUSAND AND TWENTY THREE
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PRESENT
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO
THE HONOURABLE SRI JUSTICE VENUTHURUMALLI GOPALA KRISHNA RAO
WRIT PETITION NO: 13804 OF 2023
Between:
MIS.
Gopathi
Enterprises,
D.No.37-1-70, Amalanadhuni
Complex,
Kurnool
Road,Ongole, PRAKASAM Dt., A.P. Rep by its Sole Proprietor, Mr Vejendla
Tirumula Vasu
...PETITIONER
AND
1. The Assistant Commissioner Of State Tax, Nellore Circle-1, C.T.Complex,
2nd Floor-RR Street, Nellore-SPSR Nellore Dist.
2. The Assistant Commissioner of State Tax, Ongole Circle-1, Ongole-Prakasam
Dist.
3. The Joint Commissioner of State Tax, Nellore-II Division -Nellore, SPSR
Nellore District.
4. The Chief Commissioner of State Taxes, Government of Andhra Pradesh,
D.No.12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur
District, Andhra Pradesh-522501.
5. The State of Andhra Pradesh, Rep by its principal Secretary, Revenue (CT)
Department, Velagapudi, Amaravati, Guntur district.
6. Union of India, Rep. By its Principal Secretary Ministry of Finance, 3rd Floor,
Jeevan Deep Building, Sansad Marg- New Delhi-110001.
7. Goods and Service Tax Council, 5th Floor, Tower-Il, Jeevan Bharathi
Building, Janpath Road, Connaught Place, 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 be
pleased to issue any order or direction more particularly one in the nature of Writ
of Mandamus or any other appropriate writ or order or direction declaring the
Proceedings of the 1st respondent, in Ref. ZD370223009343T dated 23.02.2023
(Annexure P-1) served on petitioner on 25.02.2023 in passing the orders U/ Rule
142(5) R/w Sec73/74of the Andhra Pradesh Goods and Service Tax Act 2017 for
the Tax Periods from July, 2017 -November 2022, after issuance of show cause
notice in Rc.No.ZD3701230130047 dt 28.01.2023 (Annexure P-2), is without
Authorization as prescribed under Rule 101(1) R/w Sec 65(1) of the Act and was
not the Proper officer assigned U/s 2(91) R/w Sec 5(1) of the Act, for discharging
the function of assessment under Sec 73/74 of the Act vide proceeding's of the
Chief Commissioner of state taxes, in COT'S Ref. No.CCW/GST/74/2015-A
Dt.30.06.2017 vide gazette publication No.37-G.271 dt 30.06.2017, as arbitrary,
without jurisdiction, contrary to the provisions of the A.P./Central Goods and
Service Tax Act 2017, (herein after referred to as 'the Act') and also the
proceedings of the 1st respondent is in violation of principles of natural justice.
Hence, the orders of the 1st respondent is liable to be set aside.
IA NO: 1 OF 2023
Petition under Section 151 CPC praying that in the circumstances stated in the
affidavit filed in support of the writ petition, the High Court may be pleased to grant
stay of demand proceedings of the 2nd respondent made in Form DRC-07 dt
23.02.2023, pursuant to the Proceedings of the 1st Respondent,
i
n
Ref.
ZD370223009343T dated 23.02.2023 under the APGST/CGST Act 2017, pending
disposal of the above writ petition, as otherwise, the petitioner would be put to
severe loss and hardship.
Counsel for the Petitioner :SRI. K ADI SIVA VARA PRASAD
Counsel for the Respondent NOS.1 to 5 : GP FOR COMMERCIAL TAX
Counsel for the Respondent No.6: SRI. N.HARINATH, DEPUTY SOLICITER
Counsel for the Respondent No.7: SC FOR GOOD AND SERVICE SRI.SURESH
KUMAR REDDY
The Court made the following: ORDER
V HON'BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON'BLE SRI JUSTICE V.GOPAL KRISHNA RAO WRIT PETITION No.13804 of 2023 ORDER: (per UDPR, J) Heard Sri K.Adi Siva Vara Prasad, learned counsel for petitioner and Sri P.Shreyas Reddy, learned Government Pleader for Commercial Taxes —2 for the respondents.
2.As can be seen, as against the impugned assessment order, an alternative and efficacious remedy of appeal is available as per the provisions of the A.P. GST Act, 2017. As such, without going into the merits of the petitioner's case, the petitioner is given liberty to approach the concerned appellate authority and file appeal. Having regard to the prayer of counsel for petitioner, in case the petitioner files appeal and submitted the relevant appeal documents in manual form, the concerned authority shall consider the same and accept.
3.With the above observations, this writ petition is disposed of. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed. !- N. NAGAMMA f ASSISTANT REGISTRAR ' IIII t"~~SECTIOTV OFFICER To,
1.The Assistant Commissioner Of State Tax, Nellore Circle-1, C.T.Complex, 2nd Floor-RR Street, Nellore-SPSR Nellore Dist.
2.The Assistant Commissioner of State Tax, Ongole Circle-1, Ongole-Prakasam Dist.
3.The Joint Commissioner of State Tax, Nellore-II Division -Nellore, SPSR Nellore District.
4.The Chief Commissioner of State Taxes, Government of Andhra Pradesh, D.No.12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501. 5. The State of Andhra Pradesh, Rep by its principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati, Guntur district.
6.Union of India, Rep. By its Principal Secretary Ministry of Finance; 3rd Floor, Jeevan Deep Building, Sansad Marg- New Delhi-110001. 7. Goods and Service Tax Council, 5th Floor, Tower-II, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi-110001. 8. One CC to SRI. K Adi Siva Vara Prasad Advocate [OPUC]
9.Two CCs to GP For Commercial Tax ,High Court Of Andhra Pradesh. [OUT]
10.Two CCs to GP For GP For Solicitor, High Court of Andhra Pradesh.[OUT]
11.Two CCs to GP For Goods and Service, High Court of Andhra Pradesh.[OUT] 12.Two CD Copies AL csb
HIGH COURT DATED:14/06/2023 ORDER ANDHR ~o ~a 0 5 act 2023 \S - * `SPATCNEO tt WP.No.13804 of 2023 'ft Cot i DISPOSING OF WP WITHOUT COSTS c
