Sri Sai Nadha Educational Society vs. The Additional Commissioner

WP/27518/2024HC Andhra PradeshGSTCNR APHC01052883202414 September 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR4 pages

For Petitioner: ANIL KUMAR BEZAWADAFor Respondent: GP FOR COMMERCIAL TAX

AI SummaryPartly Allowed

Held

The Court noted that the GST Tribunal for Andhra Pradesh has been constituted and is functioning. Therefore, the petitioner can approach the Tribunal by way of a Second Appeal.

Facts

The petitioner assailed demand proceedings and an order that dismissed their First Appeal, confirming a penalty under Section 122(1)(XI) of the CGST Act. The petitioner filed writ petitions as a Second Appeal was not available at that stage.

Key Issues

Whether the petitioner has an alternative remedy before the GST Tribunal for their appeal. The availability of the GST Tribunal as an appellate forum.

Sections Cited

Section 122, Section 112

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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.

Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Taxes, appearing for the respondents.

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. The

The judgment continues below.

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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.