Judgment
APHC010528832024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 15th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27518 & 27323 of 2024 Between:
Sri Sai Nadha Educational Society ...PETITIONER AND The Additional Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner:
1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX 2.
2
The Court made the following common order:
(per Hon’ble Sri Justice Ninala Jayasurya)
As these Writ Petitions raise a similar issue, they are being disposed of by way of this Common Order.
2.
Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Taxes, appearing for the respondents.
3.
Both these Writ Petitions have been filed by M/s. Sri Sai Nadha Educational Society, assailing the demand proceedings/order bearing Order No.ZD3707240127690, dated 18.07.2024, dismissing the First Appeal, confirming the demand of penalty under Section 122(1)(XI) of the CGST Act. These writ petitions were entertained, inasmuch as the alternative remedy, of filing Second Appeals, was not available to the petitioner, at that stage.
4.
This Court is now informed that the G.S.T. Tribunal for the State of Andhra Pradesh has been constituted and is presently functioning.
5.
In that view of the matter, it would be left open to the petitioner to approach the Tribunal, by way of Second Appeal, under Section 112 of the GST Act.
6.
In the circumstances, both these writ petitions are disposed of, leaving it open to the petitioner to approach the Tribunal, by way of Second Appeal, under Section 112 of the GST Act.
3
7.
As a measure of protection for the petitioner, a time period of eight (08) weeks is given, from today, to approach the Tribunal, under Section 112 of the GST Act. Further, the interim directions, granted if any, in these writ petitions, shall continue for a period of twelve (12) weeks.
8.
It is also directed that the Registry shall return the Original Orders of Assessment or the Appellate Orders that may have been filed along with the present writ petitions. There shall be no order as to costs.
Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR
Date:15.09.2026 DSB
4
141 THE HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.27518 & 27323 of 2024 Date 15.09.2026
U
DSB