Gallelli Aruna vs. The Deputy Commissioner St Ii
Held
The Court disposed of the writ petition by directing the respective departments to ascertain and release the GST amount payable to the petitioner on account of contracts executed by her on or before July 1, 2017. This exercise was to be completed within four months from the receipt of the order. Regarding interest and penalty, the Court held that it would be open for the petitioner to approach the appropriate authority under the GST Act for remission. This approach should consider the special circumstances of the case, including the alleged default of government agencies in paying GST in time. The Court did not make any order as to costs. The primary ratio is that where non-payment of GST is due to the default of government agencies, the petitioner should be given an opportunity to seek remission of interest and penalty, and the due GST amount should be released promptly.
Facts
The petitioner, Gallelli Aruna, filed a writ petition challenging a Summary of Order dated March 18, 2023, passed by the Deputy Commissioner (ST) II, Adoni Circle. This order pertains to the tax periods from July 2017 to October 2022 and levies tax, interest, and penalty. The petitioner argued that the order was arbitrary, contrary to GST provisions, and violated principles of natural justice and the rule of law, particularly as her letter dated March 10, 2023, was not considered. The petitioner sought to set aside the summary of the order and suspend its operation. The writ petition was filed under Article 226 of the Constitution of India.
Key Issues
1. Whether the Summary of Order dated March 18, 2023, passed by the Deputy Commissioner (ST) II, Adoni Circle, levying tax, interest, and penalty for the period July 2017 to October 2022, is arbitrary, contrary to the provisions of the CGST and SGST Acts, and in violation of natural justice and the rule of law, by failing to consider the petitioner's letter dated March 10, 2023? Petitioner's Contentions: The petitioner contended that the impugned order was arbitrary and violated statutory provisions and principles of natural justice because her letter dated March 10, 2023, was not considered. Respondents' Contentions: The judgment does not record any specific contentions made by the respondents. However, the Court noted that the facts of this writ petition are similar to those in W.P.No.42350 of 2018 and batch, which were disposed of by a Division Bench of the High Court on September 17, 2024.
Sections Cited
CGST Act, SGST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 30690 OF 2023 Between: Gallelli Aruna, W/o. Sri G.Anand, R/o.H.No.3/160, SC Colony Vimpuram, Adoni - 518 301, Kumool District, Andhra Pradesh. ...Petitioner AND 1. The Deputy Commissioner (ST) II, Adoni Circle, Adoni.
The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, A.P. Secretariat, Amaravati. ...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 Wirt of Mandamus or any other appropriate Writ Order or Direction more particularly one in the nature of Writ of mandamus dated 18.03.2023 for the tax period from July 2017 to October 2022 under the CGST, SGST Aets 2017 levying Tax, Interest and Penalty without considering the letter of the Petitioner dated 10.03.2023 as arbitrary, contrary to the provisions of the act, and in violation of the Prov
The judgment continues below.
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