BharatTaxGST

Manasa Constructions vs. The State Of Andhra Pradesh

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WP/18393/2025HC Andhra PradeshGSTCNR APHC01035995202521 July 2026Bench: SUBBA REDDY SATTI6 pages
For Petitioner: ANNAMNEEDI BALAKRISHNAFor Respondent: GP FOR IRRI AND CAD
AI SummaryPartly Allowed

Facts

The petitioner, Manasa Constructions, sought release of final bills for two works, totaling Rs. 24,90,573/- plus GST, which they claimed were completed as per agreements. The respondents acknowledged the completion of the first work but cited pending budget release and quality control certificates for the second work.

Held

The Court directed the respondents to release Rs. 26,03,176.80/- for the first work within three months, acknowledging it as an admitted and undisputed amount. For the second work, the petitioner was granted liberty to file a fresh writ petition.

Key Issues

The primary issue was the non-release of admitted bill amounts for completed works. The court also considered the maintainability of a writ petition for a money claim and the procedure for the second work.

Sections Cited

Section 151

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
APHC010359952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] WEDNESDAY, THE 22nd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 18393/2025 Between: 1. MANASA CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER, K. KRISHNA PRASAD, S/O. K. VENKATESWARA RAO, AGED ABOUT 43 YEARS, R/O. D.NO. 15/207-19, ANANADAPETA, MACHILIPATNAM, KRISHNA DISTRICT. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPLE SECRETARY TO GOVERNMENT IRRIGATION AND CAD WATER RESOURCES RESOURCES DEPARTMENT, SECRETARIAT BUILDINGS, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 3. THE DISTRICT COLLECTOR, (IRRIGATION WING) KRISHNA DISTRICT. 4. THE ENGINEER INCHIEF, MINOR AND MAJOR IRRIGATION DEPARTMENT GOVERNMENT OF ANDHRA PRADESH, IRRIGATION BHAVAN, VIJAYAWADA, KRISHNA DISTRICT. 5. THE COMMISSIONER, COMMAND DEVELOPMENT AUTHORITY (CAD) WATER RESOURCES DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, VIJAYAWADA, KRISHNA DISTRICT. Page 2 of 6 6. THE SUPERINTENDING ENGINEER, IRRIGATION AND WATER RESOURCES DEPARTMENT IRRIGATION CIRCLE, VIJAYAWADA. 7. THE EXECUTIVE ENGINEER, DRINAGE DIVISION, GUDIVADA, KRISHNA DISTRICT. 8. THE DEPUTY EXECUTIVE ENGINEER, DRAINAGE SUB- DIVISION, BANDAR,KRISHNA DISTRICT. 9. THE ASSISTANT PAY AND ACCOUNT OFFICER, VIJAYAWADA, KRISHNA DISTRICT. ...RESPONDENT(S): 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 may be pleased to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declare the inaction on part of the respondents herein not releasing the total final bills amount worth of Rs. 24,90,573/- 1) Amount of Rs.20,27,133/-, along with 18 persent GST for the work of Removal of weed growth from Sivaganga Major drain and its in falling Minor drains for the year 2024-25 vide its Agreement No. 48/2024- 25, Dt 30.08.2024, 2) Amount of Rs.4,63,440/-, along with 18 persent GST for the work of Removal of Weed Growth in Minor Drains under Pamidimukkala Mandal for the year 2024-2 vide its Agreement No. 49/2024- 25, Dt 30.08.2024 with interest of execution of completion of 0 and M works under Water Resource Department as per agreements to the petitioner till today and causing heavy loss with interest even though total works were completed as per the agreements as illegal, arbitrary and violation of Article 14, 16, 21 of Constitution of India and consequentially to direct the respondents releasing the final bills of total amount worth of Rs. 24,90,573/- for execution of completion of O and M works under Water Resource Department as per agreement, to the petitioner forthwith, and pass IA NO: 1 OF 2025 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 may be pleased to direct the respondents releasing the Final Bills of total amount worth of Rs. 24,90,573/-, for execution of completion of O & M works under Water Resource Department as per agreement, to the petitioner forthwith, pending disposal of the above writ petition and pass Page 3 of 6 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 May be pleased to grant leave to the Respondent No.7 to file Counter Affidavit in W.P.No.18393 of 2025 and to pass Counsel for the Petitioner: 1. ANNAMNEEDI BALAKRISHNA Counsel for the Respondent(S): 1. GP FOR IRRI AND CAD The Court made the following:

::ORDER ::

The above writ petition was filed to declare the action of the respondent authorities in not releasing the bill amount of Rs.20,27,133/- in respect of work i.e. removal of weed growth from Sivaganga Major drain and its infalling minor drains for the year 2024-25, and Rs.4,63,440/- in respect of work i.e. removal of weed growth in minor drains under Pamidimukkala Mandal for the year 2024-25, as illegal and arbitrary.

2.

Heard learned counsel for the petitioner, and the learned Assistant Government Pleader for the Irrigation and Finance & Planning Department, appeared for the respondents.

3.

Learned counsel for the petitioner would submit that pursuant to the agreements, the petitioner has executed the aforementioned works and the same was verified by the respective authorities, as per the timelines stipulated in the agreement. However, the amount has not yet been paid.

4.

A counter-affidavit was filed on behalf of respondent No.

7.

It was contended that in respect of the 1st work, the Quality Control certificate was issued and awaiting budget from the Government. Soon after the Government releases the budget, the bills shall be uploaded on the Nidhi portal for payment. In respect of the 2nd work, it was stated that the Quality Control Certificate is to be issued by the Quality Control Division, Vijayawada.

5.

In para No.5 of the counter-affidavit, it was stated that the respondent No.7 issued M.Book in favour of the petitioner for an amount of Rs.26,03,176.80/- and Rs.3,56,801/-. Further, the Quality Control certificate was issued for the 1st work for an amount of Rs.26,03,176.80/-, excluding the tender premium.

6.

Learned counsel for the petitioner would submit that liberty may be granted to the petitioner to file a fresh writ petition in respect of the 2nd work.

7.

Thus, as seen from the counter-affidavit filed on behalf of respondent No.7, there is no dispute regarding the execution of the 1st work and the petitioner’s entitlement for Rs.26,03,176.80/-, excluding the tender premium. Since the amount payable is admitted and undisputed, the writ petition is maintainable. In M/s Utkal Highways Engineers and Contractors v. Chief General Manager & Ors1, it was held at Para No.8 as under: “Be that as it may, the High court has not dealt with the merits of the writ petition. Moreover, it is not an inviolable rule that no money claim can be adjudicated upon in exercise of writ juri iction. Non-payment of admitted dues, inter alia, may be considered an arbitrary action on the part of respondents and for claiming the same, a writ petition may lie.Further, throwing a writ petition on ground of availability of alternative remedy after 10 years, particularly, when parties have exchanged their affidavits, is not the correct course unless there are disputed questions of fact which by their very nature cannot be adjudicated upon without recording formal evidence.”.

8.

Given the averments made in the counter-affidavit filed on behalf of respondent No.7, the Writ Petition is disposed of, directing the respondents to release an amount of Rs.26,03,176.80/- payable to the petitioner in relation to 1st work, within three (03) months from the date of receipt of the copy of this order.

1 2025 SCC online SC 1400

(i) The petitioner is at liberty to file a fresh writ petition in respect of the 2nd work. (ii) With respect to the interest component, the petitioner is at liberty to approach the appropriate forum. No order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed.

___________________________ JUSTICE SUBBA REDDY SATTI Date: 22.07.2026 TVN

Whether the order is : Speaking Yes/No / Reasoned Yes/No Reportable Yes/No / Non-Reportable Yes/No THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI

WRIT PETITION NO: 18393 of 2025

Date: 22.07.2026 TVN

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.