M/S. Ddl Contract Services vs. The State Of Andhra Pradesh

M/s. DDL Contract Services,, Rep. by its Proprietor Sri Adapa Durga Subrahmanyam, S/o. Pedakapu,Aged about 46 years, R/o. 2-91, Ada pa Van i Street, Sundarapalli, East Godavari District, Andhra Pradesh - 533306 ...Petitioner AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, AP Secretariat Buildings, Amaravati, Guntur District, Andhra Pradesh. - 52238

The Deputy Assistant Commissioner STI, Alcot Gardens Circle, Rajamahendravaram Division, East Godavari District, Andhra Pradesh - 533 103

The Joint Commissioner ST, Rajamahendravaram Division, East Godavari District, Andhra Pradesh - 533 101

The State of Andhra Pradesh, Represented by its Principal Secretary Panchayat Raj and Rural Development Department AP Secretariat Buildings, Amaravati, Guntur District, Andhra Pradesh - 52238

The Kakinada Urban Development Authority, 70-15-7/1, RR Nagar, NFCL Road, Kakinada - 533003 Represented by its Managing Director ...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 toto issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the a. impugned Assessment Order Form GST DRC-07 bearing DIN3723032629824 Dt. 23.03.2026 in Case Id AD3712250059641/2023-24and the consequential Urgent Notice Dt. 07.09.2026 passed by the 2 nd Respondent under Section 73(9) of the APGST Act, 2017 read with Rule 142 of the APGST Rules, 2017, for the financial year 2023-24 as illegal, arbitrary, violative of provisions of GST Act, 2017 and Consequently Set Aside the same b. And to direct the 4 th and 5th Respondents to compensate the differential rate of tax @ 8percent GST on works contracts directly to the Petitioner so as to make payments to the 2 nd Respondent c. In alternative, direct the 4 th and 5th Respondents to make differential tax of 8percent payments directly to the 2nd Respondent IA NO: 1 OF 2026 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 to STAY all further proceedings pursuant to impugned Assessment Order Form GST DRC-07 bearing DIN3723032629824 Dt.23.03.2026 and the consequential Urgent Notice Dt. 07.09.2026 passed by the 2nd Respondent pending disposal of the Writ Petition Counsel for the Petitioner: PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondents: GP FOR PANCHAYAT RAJ RURAL DEV Counsel for the Respondents:GP FOR COMMERCIAL TAX The Court made the following order:

Permission is accorded and the writ petition is dismissed as withdrawn with liberty as sought for.

There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.