Pawan Infrastructure Constructions vs. The Assistant Commissioner Of Central Tax

APHC010619142025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32015/2025 Between: 1. PAWAN INFRASTRUCTURE CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER SRI YEERABALLI RAMA OBULREDDY D.NO. 2/127-D-8-2, MAHESWAR NAGAR, YERRAGUNTIA, KADAPA DISTRICT, ANDHRA PRADESH- 523240 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CGST KADAPA DIVISION, II FLOOR, CITY PLAZA COMMERCIAL CENTRE, 0PP. DIST. COURT, RTC BUS STAND ROAD, KADAPA, ANDHRA PRADESH - 516001. 2. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, CGST KADAPA DIVISION, II FLOOR, CITY PLAZA COMMERCIAL CENTRE, 0PP. DIST. COURT, RTC BUS STAND ROAD, KADAPA, ANDHRA PRADESH - 516001. 3. THE COMMISSIONER OF CENTRAL TAX, HQRS. OFFICE, TIRUPATI CGST COMMISSIONERATE TIRUPATI, ANDHRA PRADESH. 4. 4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RDFIOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S): 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 topleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS Krishna District a. Setting aside the demand of Service Tax of Rs. 4,21,335/- (Rupees four lakhs twenty-one thousand three hundred and thirty-five only), being Service Tax of Rs. 3,93,245/-, Swachh Bharat Cess of Rs. 14,045/-, and Krishi Kalyan Cess of Rs. 14,045/- on M/s Pavan Infrastructure Constructions, under Section 73(2) of the Finance Act, 1994, as detailed supra under the provisions of Sections 66 and 68 of the Finance Act, 1994, read with Section 174 of the CGST Act, 2017. b. Setting aside the order for payment of interest at appropriate rate(s) in terms of Section 75 of the Finance Act, 1994, as amended, read with Section 174 of CGST Act, 2017. c. Setting aside the imposing penalty under Section 76 of the Finance Act, 1994. d. Setting aside Penalty of Rs. 10,000/- or Rs.200/- for every day during which such failure continues. whichever is higher, starting with the first day after the due date, till the date of actual compliance in terms of Section 77(l)(c) of the Finance Act, 1994 read with Section 174 of CGST Act, 2017, for not submitting the documents/information called for. e. Setting aside a penalty of Rs. 4,21,335/- (Rupees four lakhs twenty one thousand three hundred and thirty five only) under Section 78 of the Finance Act, 1994 as amended, read with Section 174 of the CGST Act, 2017, for contravening Section 66 and Section 68 of the Finance Act, 1994 and the Service Tax Rules, 1994, Provided that the penalty payable shall be 25PERCENT (twenty five per cent) of the penalty imposed, if the Service Tax amount determined and confirmed as at (i) above, is paid along with applicable interest within thirty days of receipt of this order and if such reduced penalty at (v) is also paid within such period and f. Setting aside demand a late fee of Rs. 20,000/- (Rupees Twenty thousand only) @ Rs. 20,000/- per ST-3 return) on M/s Pavan Infrastructure Constructions, for non- filing of prescribed ST-3 returns for the period April 2017 to June 2017 under Section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 g. Pass IA NO: 1 OF 2025 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 order stay of recovery of demand pursuant to the Impugned Order- In-Original Number 43/2022 dated 11.05.2022 issued by Respondent No. 1, and to pass Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. SANTHI CHANDRA 2. GP FOR COMMERCIAL TAX