M/S. Srt Constructions PVT LTD vs. Additional Commissioner (St)

Order or Direction more

•4 particularly in the nature of MAHDAMUS declaring that the impugned Appeal Rejection Order/Endorsements passed by the First Respondent vide CTD Order No. DIN3730072438883; Endorsements DIN3730072494335: and A.O. No. 3730072489173, all three 2024, wherein he has rejected the Appeals filed by the Petitioner by wrongly holding that the Amnesty Scheme introduced vide Notification No. 53/2023-Central Tax, dated 02-11-2023, is not applicable to the Petitioner, as illegal and consequently set aside the same by holding that the said Amnesty Scheme is applicable to the Petitioner vide A.O. No. dated 30-07- or in the alternative declaring that the impugned Common Ex-Parte Best Judgment Tax and Interest Order in Form DRC-07, dated 07-12-2022 in Case ID No; 37AAQCS7522N1ZJ, passed by the Second Respondent Periods 07/2017 to 03/2018, 2018-19, 2019-20, 2020-21 02/2022 under the COST, SGST and IGST Acts, 2017 Orders, dated 20-04-2023 Penalty for the Tax and 04/2021 to r.w. the Summary of as arbitrary, without juri iction, invalid, not an order in the eye of law, contrary to law and illegal and aside the same. consequently set lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances sitated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings, including interest and penalty pursuant to the impugned Common Judgment Tax, Penalty and Interest Order in Form DRC-07, dated 07-12- 202.2 in Case ID No: 37AAQCS7522N1ZJ Respondent for the Tax Periods 07/2017 to 03/2018, 2020-21 and 04/2021 to 02/2022 under the CGST, SGST 2017, read with the Summary Of Orders dated 20-04-2023 Counsel for the Petitioner: SRI. G NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER recovery of tax, Ex-Parte Best passed by the Second 2018-19, 2019-20, and IGST Acts,

f APHC010405832024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] FRIDAY, THE TWENTIETH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 20611/2024 Between: ...PETITIONER M/s. Srt Constructions Pvt Ltd, AND ...RESPONDENT(S) Additional Commissioner St and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following order:(per/-/on’We Sri Justice R Raghunandan Rao) The petitioner had been assessed with tax under the order of assessment, dated 07.12.2022. Subsequently, he was served with a summary of the order, dated 20.04.2023. The petitioner had then filed an appeal, against the said orders, on 26.01.2024 before the 1®‘ respondent. This appeal was dismissed by the 1®* respondent on 30.07.2024, on the ground that the said appeal should have been filed on or before 19.07.2023, while the appeal was actually filed on 26.01.2024. i RRR,J&HNJ ^ W.P.No.20611 of 2024 .' 2 The petitioner, being aggrieved by the said order of dismissal, 2. has approached this Court, by way of the present Writ Petition. Sri G. Narendra Chetty, learned counsel for the petitioner relies upon a notification issued by the Central Board of Indirect Taxes and Customs bearing No.53/2023, dated 02.11.2023. In this notification, issued under Section 148 of the Central Goods 4 and Services Tax Act, 2017, it is stated that the Central Government has extended the time for filing of those appeals whose last date was 31.03.2023 to 31.01.2024, subject to the condition of payment of admitted tax of 12 % % of the disputed tax . The impugned order, issued by the 1®‘ respondent, does not state anywhere that the 12 % disputed tax has not been paid. It has been dismissed, only on the ground that it is beyond limitation.

> 3 RRR, J&HN,J W.P. No. 20611 of 2024 whether the 12 72 % of the disputed tax has been paid on or before 31.01.2024. In the event of such payment, the 7' respondent shall consider and dispose of the appeal on merits. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. A K.J.RAJA BABU ASSISTANT REGlSfRAR //// SECTION OFFICER To, ^ Additional Commissioner (ST), Appellate Authority, 40-5-19/9B, Back of NVKR Towers, Moghalrajpuram, Vijayawada, Krishna District, A.P.- 520010. 2. The Assistant Commissioner (ST), Sattenapally, D.No. 11-5-2002, Opp: Ravela Venkata Rao Hospital, Raghuram Nagar, Sattenapally - 522403, Guntur District, Andhra Pradesh.

HIGH COURT DATED:20/09/2024 ORDER WP.No.20611 of 2024 i 12 MAR 2025 Current Section I) m ALLOWING OF THE WRIT PETITION WITHOUT COSTS