Disposed

Sagittal Infra Projects v. the State of Andhra Pradesh

Andhra Pradesh HC16 Sept 2024WP/18631/2021

Case brief

AI extract

What is this about?

Common order disposing 26+ batched writ petitions. Court directed relevant state government departments to ascertain and release GST amounts attributable to contracts executed on or before 01.07.2017 within four months, due to prior VAT reimbursement arrangements. Petitioners were exempted from interest and penalty due to Government default.

What did the court decide?

Direction to respective government departments to ascertain and release GST amounts payable to petitioners within four months; exemption from interest/penalty.

Sagittal Infra Projects Vs the State of Andhra… — GST and Indirect Tax | Andhra Pradesh HC (2024)

¶1

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o
IN THE HIGH COURT OF ANDHRA PRADESH :: AMAR <
m
(Special Original Jurisdiction)
J9

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TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

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the HONOURABLE SRi JuItoeVragHUNANDAN RAO AND the HONOURABLE SRI JUSTICE HARINATH. N WRIT PETITION Nos: 9306 of 20?9, 82/2021. 196/202?, 640/2021, 851/2022, 8743/2019. R7.^n/9niQ, 9231/2022. 9260/2071^ 9302/2022, 9324/2021. 11939/9n9i^ 13672/2021, 13674/2021. 138Q2/?n9i 13§79/2021, 157.S-i/?n?? 1^766/2022. 157MOn,, if;n i--n-I 18119/2021, 18212/2021, 18631/2021, 187n?l?n?^ mTHTi-.n-,, 18807/2021. 24348/2021, and 42350 of 2nifi

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WRIT PETITION NO; 9306 OF 9099

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Between:

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Street No. 10 Praveen Pathuri, S/o’ Purnachandra Director, Sri. years. West Godavari District. Andhra Pradesh ’

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...Petitioner

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AND

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Deputy Commissioner of ST

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District. Andhra Pradesh. Eluru. Eluru Division. West Godavari

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Assistant Commissioner (ST) Eluru

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District. Andhra Pradesh. ^ Circle. Eluru. West Godavari

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^ink Canal and

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Pradesh. ^ ’ '^®"ore. SPSR Nellore District. Andhra

¶16

...Respondents

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; - 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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order^ofassessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under COST Act 2017 for the period 2017-18 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section 50 of the GST Law in the absence of payment^{ofGSTfrom01-07-} 2017 by the 1 St and respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the 1st and 4th respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty^and interest in terms of the impugned assessment order.

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lA NO: 1 OF 2022

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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 the impugned order of assessment dated 20-11-2021 in case No ZD3711200039400 in A.O. No. ZH3711210D64551 for the tax period 2017-18 pending disposal of the writ petition.

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Counsel for the Petitioner; SRI M V J K KUMAR

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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Counsel for the Respondents: GP FOR IRRIGATION & CAD

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Counsel for the Respondents: SRI PASALA PONNA RAO,

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DEPUTY SOLICITOR GENERAL OF INDIA

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WRIT PETITION NO: 82 OF 2021

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Koduru Raiesh Reddy, Civil Contractor D.No.23-4-71/1, Lecturers Colony Magunta Layout, Nellore - 524 005 Nellore District^represented by its Proprietor Sri Koduru Rajesh Reddy.

¶29

...Petitioner

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AND

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Assistant Commissioner (ST), Kavali Circle, Kavali.

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Assistant Commissioner (ST), Kavali Circle, Kavali. 2. Joint Commissioner (ST), Nellore 3. Superintending Engineer, (Roads and Buildings) Nellore^{Circle,Nellore}

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4 State of Andhra Pradesh, represented by its Special^{ChiefSecretary,} Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District.

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5 Union of India, Represented by its Finance Secretary,^{NorthBlock,New} Delhi- 110001

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...Respondents

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Petition under Article 226 of the Constitution of India^{prayingthatin} the circumstances stated in the affidavit filed therewith,^{theHighCourtmay} Writ of Mandamus setting aside the impugned order be pleased to issue a in Form GST DRC 07 dt.20-10-2020 passed in AAO No.ZH3710200D85381 and for the tax period July, 2017 to November, 2019 in demanding CGST interest at the rate of 18percent for the belated payment of tax^andpenalty the contractual receipts received by the totaling to Rs.15,70,707/on period amounting to Rs.1,87,39,835/- and petitioner for the above tax Rs.2,38,806/- till the GST component is released by^{thethirdrespondent}

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Counsel for the Petitioner; SRI S.SURI BABU

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Counsel for the Respondents; GP FOR COMMERCIAL TAX

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Counsel for the Respondents; GP FOR ROADS & BUILDINGS Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶40

¶41

WRIT PETITION NO: 196 OF 909?

Between:

...Petitioner

AND

‘’y '‘® Secretary Revenue (CT)

¶46

Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

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II'r -II Circle, D No 29/178 DisfriS ^“'"''"9' Colony, Nandyal, Kurnool

¶48

The Chief Engineer and District Water Resources Officer, Water

¶49

Resources Department, M.l. Works Division Pradesh. Nandyal, Kurnool, Andhra

¶50

The Chief Commissioner of State Tax DNo 5-5q R k <4nrino/ n

¶51

The Principal Secretary to Government, Andhra Pradesh irriaation D“K"ir,.a2““

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Union of India, Ministry of Law and Justice Through its Secretary, 4

¶53

Floor, A-Wing, Shastri Bhawan, New Delhi 110001

...Respondents

GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14. 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2"^ respondent for being credited to my^account.

¶58

lA NO: 1 OF 2022

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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 including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D26214 passed by the 2nd respondent herein under CGST Act 2017 pending disposal of the writ petition.

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lA NO: 1 OF 2024

¶61

Between:

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The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi. Guntur District,^Andhra Pradesh.

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The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/17831B, Old Gautam Model School Building, SBI Colony, Nandyal Kurnool District.

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The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada. Krishna District, Pin-521144

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Union of India, Ministry of Law and Justice Through its Secretary, 4’*^ Floor, A-Wing. Shastri Bhawan, New Delhi 110001

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...Petitioners/Respondents

¶67

AND

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Mr. P. Rami Reddy, Works Contractor S/o. P. Narayana Reddy, Aged about 48 Years, R/o. Banaganapalli (M), Kurnool District.

¶69

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The Chief Engineer and District Water Resources Officer, Water

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Resources Department, M.l. Works Division Pradesh. Nandyal, Kurnool, Andhra

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3, The Principal Secretary to Government, Andhra Pradesh Irrioatinn

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...Respondents/Respondents

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed i in support of the petition, the High Court may be pleased to vacate the interim stay order dated: 06.01.2022 passed by the Hon'ble Court in WP No. 196 of 2022

¶75

Counsel for the Petitioner; SRI BATTU SRINIVASA RAO

¶76

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD

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IRRIGATION & CAD

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Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

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WRIT PETITION NO: 640 OF 900-1

¶80

Between:

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...Petitioner

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1 A ■ . and 1. Assistant Commissioner (ST), Nellore-II Circle Nelfore ■ VijafawTSra pfateh'

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BRR

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Re®Jen°u'e^CT'^imsn '?®P''fS®'ited by its Principal Secretary^ Revenue CT-II Department, Velagapudi, Amaravathi, Guntur District. DelhM° 0 001' by its Finance Secretary North Block, New

¶85

...Respondents

¶86

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated i in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus declaring the impugned order in Form GST DRC -07, dated 21.09.2020 i . in Order ID - ZH3709200D72958, for the tax period May, 2018 to December. 2018, passed by the first respondent under the APGST Act 2017, in levying SGST amounting to Rs.90,934/-, penalty of Rs.90,934/- and interest amounting to Rs 27 548/thus totaling to Rs.2,09,416/- as absolutely iniquitous and inI violation of Article 14, 19(1 )(g), 21,37 and 38 of the Constitution of India, and set aside the same, and direct the first respondent to defer the action till the State Government i. e., the fourth respondent and the third respondent herein disburses GST to the petitioner.

¶88

lA NO: 1 OF 9091

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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 grant stay of all further proceedings arising in pursuance of impugned order in Form GST DRC-07, dated 21.09.2020, in Order ID - ZH3709200D72958. for the tax period May, 2018 to December . 2018, passed by the first respondent under the APGST Act, 2017. pending disposal of the above writ petition.

¶90

Counsel for the Petitioner: SRI S KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA

¶91

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WRIT PETITION NO: 851 OF 2022

¶93

Between:

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P Rami Reddy, Works Contractor S/o. P. Narayana Reddy. Aged about 48 Years,^R/o. Banaganapalli (M), Kurnool District.

¶95

...Petitioner AND

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The State of Andhra Pradesh, Rep by its Principal Secretary,^Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶97

The Assistant Commissioner (ST), Nandyal - II Circle, D.No. 29/17831B, Old Gautam Model School Building, SBI Colony, Nandyal Kurnool District.

¶98

The Chief Engineer and District Water Resources Officer,^Water Resources Department, M.l. Works Division, Nandyal, Kurnool Andhra Pradesh.

¶99

The Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley Apartments. Bandar Road, Eedupugallu Village, Kankipadu^Mandal Vijayawada, Krishna District, Pin-521144

¶100

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶101

Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶102

...Respondents

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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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary^ofOrder in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D51840 passed by the 2"'^ respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 24percent and also penalty equivalent to 100 percent of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of

¶104

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GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner 3s arbitrary and improper Violating artictes 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to reiease the GST to the 2^"^ respondent for being credited to my account. lA NO: 1 OF 9079

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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 of all further proceedings including collection of tax, interest and penalty in pursuant to the i - impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D51840 nd passed by the 2 respondent herein under SGST Act 2017 pending disposal of the writ petition.

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lA NO: 1 OF 9n9A

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Between:

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3'?® Cornfnissioner (ST), Nandyal-II Circle. D.No 29/178D!ste° Nandyal, Kurnool

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^ icTI '^®P Secretary Revenue SJdesh^ Amaravathi, Guntur District, Andhra

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osTyt:;;::The Chief Commissioner of State Tax DNo 5 50Kan^pad^rd^rr k / m

¶112

' FlooTA^ntsSr^hlarNTwD^INTlO^^^^ ■..Petitioners/Respondents

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' FlooTA^ntsSr^hlarNTwD^INTlO^^^^

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-1 r. and T Mr. P. Rami Reddy. Works Contractor S/o. P. Narayana Reddy, Aged

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o Years, R/o. Banaganapalli (M) Kurnool District. I he Chief Engineer and District Water Resources Officer, Water

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Resources Department, M.l Works Pradesh. Division. Nandyal. Kurnool. Andhra

¶117

¶118

■)

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The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi,^{Amaravathi,Guntur} District, Andhra Pradesh.

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...Respondents/Respondents

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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 vacate the interim stay order dated 18-01-2022^{inWP.No.851of} 2022.

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Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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Counsel for the Respondents: GP FOR IRRIGATION & CAD

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Counsel for the Respondents: SRI PASALA PONNA RAO,

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DEPUTY SOLICITOR GENERAL OF INDIA

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WRIT PETITION NO: 8743 OF 2019

¶128

Between:

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M/s.P.Venkataramaniah and Co., Door No.25-11-519, Military Colony, 5th Cross Road, Vedayapalem, Nellore District, represented by its Partner, Sri.P.Venkataramaniah. ...Petitioner

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AND

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Assistant Commissioner (ST), Nellore -II circle, Nellore. 2. Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh.

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Superintending Engineer, Water Resources Department,^BRR Vamsadhara Project Circle, Srikakulam.

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State of Andhra Pradesh, Represented by its Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur^District.

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Union of India, Represented by its Finance Secretary,^{NorthBlock,New} Delhi 110 001.

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...Respondents

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may

¶137

be pleased to issue writ, order or direction particularly one in the nature of Writ of Mandamus declaring the impugned order / notice in Form GSTDRC01. dated 18.06.2019, in Ref.No.37AACFP7143H1Z6, for the tax period 01.04.2018 to 30.09.2018, passed by the first respondent under the SGST Act, 2017. in levying SGST amounting to Rs.60,58 393/-, interest @ 18 percent amounting to Rs.7,17,048/thus totaling to Rs.67.75.443/as absolutely iniquitous and in violation of Article 14, 19(1)(g), 21, 37 and 38 of The Constitution of India and set aside the same, and direct the first respondent to defer the action till the / State Government i.e., the fourth respondent herein disburses GST to the petitioner.

¶138

lA NO: 1 OF 2niQ

¶139

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 pending disposal of the Writ Petition grant stay of all further proceedings arising in pursuance of impugned order / notice in Form GSTDRC-01, dated 18.06.2019, in Ref.No.37AACFP7143H1Z6, for the tax period 01.04.2018 to 30.09.2018. passed by the first respondent under the SGST Act. 2017.

¶140

Counsel for the Petitioner: SRI S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶141

WRIT PETITION NO: 8750 OF 2niQ

¶142

Between:

¶143

M/s.T.C.Venkateswarlu, Contractor 26/11/1608. Venkatareddy Naqar V^ayapalem, Nellore District, T.C.Venkateswarlu. represented by its Proprietor. Sr’i ...Petitioner

¶144

AND

¶145

¶146

Assistant Commissioner (ST), Circle - II, Nellore.

¶147

Chief Commissioner of State Tax, Edupugallu, Vijayawada Krishna District, Andhra Pradesh.

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Superintending Engineer, (Roads and Buildings) Circle,^Kurnool.

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State of Andhra Pradesh, represented by its Principal Secretary Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District.

¶150

Union of India, Represented by its Finance Secretary, North Block New Delhi- 110001.

¶151

...Respondents

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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 issue a Writ or order or direction particularly^{oneinthenature} of Writ of Mandamus setting aside the impugned order /notice in Form GST DRC 01 dated 22.04.2019 passed in Ref.No.37ACWPT3145R1ZE for the tax period 01-04-2018 to 30-09-2018 in demanding SGST amounting to Rs.97,56,409/-. Interest amounting to Rs.8,80,482/- and penalty amounting to Rs.97,56,409/thus totaling to Rs.2,03,93,300/on the contractual' receipts received by the petitioner for the above tax period amounting to Rs. 17,28,25,713/till the GST component is released by the third respondent. lA NO: 1 OF 2019 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 pending disposal of the Writ Petition grant stay of collection of SGST amounting to Rs.97,56,409/-, interest amounting to Rs.8,80,482/and penalty amounting to Rs.97,56,409/- thus totaling to Rs.2,03,93,300/arising under the SGST Act, 2017 pursuant to Form GST DRC 01 dated 22.04.2019 passed by the first respondent in Ref. No. 37ACWPT3145R1ZE for the tax period 01.04.2018 to 30.09.2018.

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Counsel for the Petitioner: SRI S KRISHNA MURTHY

¶154

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR ROADS & BUILDINGS Counsel for the Respondents: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA

¶155

WRIT PETITION NO: 8752 OF 2019 Between:

¶156

M/s.T.C.Venkateswarlu, Contractor, 26/11/1608 Venkatareddy Nagar, Vedayapalem, Nellore District represented by its Proprietor, Sri T.C.Venkateswarlu. ...Petitioner

¶157

AND

¶158

Assistant Commissioner (ST), Circle - II, Nellore.

¶159

Krishna

¶160

&s,r[ctTnrra pSelh

¶161

Superintending Engineer, (Roads and Buildings) Circle, Kurnool.

¶162

ReJenuoT-Pt by its Principal Secretary . Guntur

¶163

dIw™ Department, Velagapudi, Amaravathi Mandal

¶164

® dS" °/l00(fl Finance Secretary, North Block, New

...Respondents

lA NO: 1 OF 2019

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 pending disposal of the Writ Petition grant stay of collection of COST amounting to Rs.97.56,409/-, interest amounting to Rs.8,80.482/and penalty amounting to Rs.97.56.406/- thus totaling to Rs.2,03.93.300/arising under the SGST Act. 2017 pursuant to Form GST DRC 01 dated 22.04.2019 passed by the first respondent in Ref.No. 37ACWPT3145R1ZE for the tax period 01.04.2018 to 30.09.2018.

¶170

Counsel for the Petitioner; SRI S KRISHNA MURTHY

¶171

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶172

Counsel for the Respondents: GP FOR ROADS & BUILDINGS

¶173

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶174

DEPUTY SOLICITOR GENERAL OF INDIA

¶175

WRIT PETITION NO: 9231 OF 2022

¶176

Between:

¶177

M/s. Progressive Constructions Limited. D.No. 27/21/4. Street No 10 Postal Colony. Eluru. Represented by its Managing Director Sri’ Praveen Pathuri. S/o. Purnachandra Sekhara Rao Aged about 45 years. West Godavari District. Andhra Pradesh.

¶178

...Petitioner

¶179

AND

¶180

State of Andhra Pradesh. Rep by its Principal Secretary. Revenue(CT) Department. Velagapudi. Amaravathi. Guntur District. Andhra Pradesh.

¶181

The Deputy Commissioner of ST. Eluru. Eluru Division West Godavari District. Andhra Pradesh. DlSrfc" a Godavari

¶182

Superintendent Engineer. Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle. Nellore. SPSR Nellore District. Andhra I r3Q0sn.

¶183

¶184

The GST Council, Rep by its Secretary, 5‘^ Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, NEW^DELHI110 001.

¶185

...Respondents

¶186

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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order^ofassessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under COST Act 2017 for the period 2018-19 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section 50 of the GST Law in the absence of payment^of GST^from01-07- 2017 by the 1 St and 4*^ respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the ISt and 4th respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty^and interest in terms of the impugned assessment order.

¶187

lA NO: 1 OF 2022

¶188

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 the impugned order of assessment dated 20-11-2021 in case ID No ZD3711200039400 in A.O. No. ZH3711210D39364 for the tax period 2018-19 pending disposal of the writ petition.

¶189

Counsel for the Petitioner: SRI M V J K KUMAR

¶190

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶191

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶192

¶193

Counsel for the Respondents: SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA

¶194

WRIT PETITION NO: 9260 OF 2091

¶195

Between:

¶196

M/s. BAMSM Constructions, Kurnool 44/18/C1 /iQu/a , PraKash Nagar, Kurnool - 518004, KurnoolZhc,; /^riptenTed bv its Managing Partner, B. Aleem Miah. ^

¶197

...Petitioner

¶198

AND

¶199

The Assistant Commissioner (State Tax), Kurnool-il Circle Floor CT D^cL A.r' Kurnool,'KurL?'

¶200

The Commissioner, Gudur Nagara Panchayat O/o at Gudur Municipal

¶201

Corporation, Gudur (M), Kurnool District, A.P.

¶202

^ Engineer, Tribal Welfare Engineering Department (TWED Srisai^^am), O/o at EE Section, ITDA, Office-1, Srisailam Sunnipenta, Kurnool District, A.P.

¶203

The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o

¶204

at Govt. General Hospital, 0pp. Central Plaza, Kurnool.

¶205

The Executive Engineer, A.P. State Police Housing Corporation. O/o at

¶206

Quarter no. 20, 1®’ Floor, 0pp. Post Office, Police Lane. Rajareddy

¶207

Street, Kadapa, Kadapa District, A.P. BaL^sT nfd Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District. A.P.

¶208

The state of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur District,

¶209

' ?torth''Biock° Net dS '' '' Einance

...Respondents

particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 6 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them, and the action of the First Respondent on the other hand in passing the impugned GST Order. ZH3703210D66314.^dated 1903-2021, imposing Tax, Penalty and Interest of 25,58,391-00, Rs. 11,37,906-00 and Rs. 2,55,839-00 respectively (Total Rs. 39,52,136-00), under the SGST Act, 2017, for the Tax Periods July^{2017-18and2018-19} especially when the Petitioner is having excess ITC in its Electronic Credit Ledger to cover the entire tax due, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 6 to pay the GST Amount along with interest and penalty imposed by the First Respondent^{eithertotheFirst} Respondent directly to the account of the Petitioner^{ortothePetitionerand} to pay the other amounts due to the Petitioner forthwith^{andsetasidethe} levy of interest and penalty imposed by the First Respondent.

¶214

lA NO: 1 OF 2021

¶215

Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to grant stay of all further proceedings, including^{collectionofthe} disputed tax, interest and penalty pursuant to the impugned GST Order. ZH3703210D66314, dated 19-03-2021, passed by the First Respondent for the Tax Periods July 2017-18 and 2018-19 under the SGST^Act,2017, pending disposal of the above Writ Petition.

¶216

lA NO; 1 OF 2022

¶217

Between:

¶218

The Assistant Commissioner (State Tax), Kurnool-ll Circle, Floor, C.T. Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool,^Kurnool District, A.P.

¶219

¶220

The Commtssioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.

¶221

The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-1 Srisailam, Sunnipenta, Kurnool District, A.P.

¶222

The Executive Engineer. APHMHIDC Division (APMSIDC Division) , O/o at Govt. General Hospital, 0pp. Central Plaza, Kurnool.

¶223

The Executive Engineer, A.P. State Police Housing Corporation O/o at Quarter no. 20, 1®' Floor. 0pp. Post Office, Police Lane Rajareddy

¶224

Street. Kadapa, Kadapa District, A.P.

¶225

The Executive Engineer, APEWIDC Division. O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District,^A.P.

¶226

The State of Andhra Pradesh . rep. by the Chief Secretary to the

¶227

Government. A.P. Secretariat Buildings. Velagapudi, Guntur District, A.r

¶228

Secretary (Finance), Ministry of Finance

¶229

North Block, New Delhi.

¶230

...Petitioners/Respondents

¶231

AND

¶232

M/s. BAMSM Constructions, Kurnool, 44/I8/G1, Viswa Apartments. Prakash Nagar, Kurnool - 518004, Kurnool District, A.P., represented by Its Managing Partner, B. Aleem Miah.

¶233

...Respondent/Petitioner

¶234

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 vacate the interim orders dated 08-07 2021 in W.P No. 9260 of 2021 of 2021,

¶235

Counsel for the Petitioner: SRI G.NARENDRA CHETTY

¶236

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶237

Counsel for the Respondents: GP FOR HOME

¶238

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶239

¶240

Counsel for the Respondents: ADD. ADVOCATE GENERAL

¶241

WRIT PETITION NO: 9302 OF 2022

¶242

Between:

¶243

M/s. Progressive Constructions Limited, D.No. 27/21M,^StreetNo. 10, Postal Colony, Eluru, Represented by its Managing Director, Sri. Praveen Pathuri, S/o. Purnachandra Sekhara Rao, Aged about 45 years, West Godavari District, Andhra Pradesh.

¶244

...Petitioner

¶245

AND

¶246

State of Andhra Pradesh, Rep by its Principal Secretary,^Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District,^{AndhraPradesh.}

¶247

The Deputy Commissioner of ST, Eluru, Eluru Division,^WestGodavari District, Andhra Pradesh.

¶248

The Assistant Commissioner (ST), Eluru Circle, Eluru,^WestGodavari District, Andhra Pradesh.

¶249

Superintendent Engineer, Somasila Swarnamukhi Link^Canaland Swarnamukhi Barrage Circle, Nellore, SPSR Nellore District,^Andhra Pradesh.

¶250

5 The GST Council, Rep by its Secretary, 5th Floor,^{TowerNo.II,Jeevan} Bharathi Building, Janpath Road, Connaught Place, NEW^DELHI-110 001.

¶251

...Respondents

¶252

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith,^{theHighCourtmay} be pleased to issue an appropriate writ, order or direction^{particularlyinthe} nature of Writ of MANDAMUS declaring the impugned order^ofassessment dated 20-11-2021 served on the Petitioner on 26-11-2021^underCGSTAct 2017 for the period 2019-20 disallowing the input tax^{creditandseekingto} levy, demand and collect the GST on the entire value^{ofthecontractual} services and also levy of penalty under section 74^{asalsointerestunder} section 50 of the GST Law in the absence of payment^{ofGSTfrom01-07-} 2017 by the 1 and 4 respondents contractee recipients as illegal. arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the ISt and 4th

¶253

¶254

respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty and interest in terms of the impugned assessment order.

¶255

lA NO: 1 OF 2022

¶256

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 the impugned order of assessment dated 20-11-2021 in case ID No ZD3711200039400 in A.O. No. ZH3711210D60400 for the tax period 2019-20 pending disposal of the writ petition.

¶257

Counsel for the Petitioner: SRI M V J K KUMAR

¶258

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶259

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶260

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶261

WRIT PETITION NO: 9324 OF 2021

¶262

Between:

¶263

M/s. BAMSM Constructions. Kurnool, 44/18/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District, R A.P., represented by its Managing Partner, B. Aleem Miah.

¶264

...Petitioner

¶265

AND

¶266

The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1"' Floor, C.T. Complex, Opp: Indus School, NH-7, Gooty Road, Kurnool Kurnool District, A.P.

¶267

The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.

¶268

The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-1, Srisailam, Sunnipenta, Kurnool District, A.P.

¶269

¶270

4 The Executive Engineer, APHMHIDC Division (APMSIDC^{Division),O/o} at Govt. General Hospital, Opp Central Plaza, Kurnool

¶271

5 The Executive Engineer, A.P. State Police Housing^{Corporation,O/oat} Quarter no. 20, 1st Floor, Opp Post Office, Police^{Lane,Rajareddy} Street, Kadapa, Kadapa District, A.P.

¶272

The Executive Engineer, APEWIDC Division, O/o at^{ExhibitionGround} Back Side, Old Control Room, Kurnool, Kurnool District,^A.P.

¶273

The State of Andhra Pradesh, rep. by the Chief Secretary^tothe Government, A.P. Secretariat Buildings, Velagapudi, Guntur District A.P.

¶274

The Union of India, rep. by its Secretary (Finance), Ministry^ofFinance, North Block, New Delhi - 110001.

¶275

...Respondents

¶276

Petition under Article 226 of the Constitution of India praying^thatin the circumstances stated in the affidavit fiied therewith,^{theHighCourtmay} appropriate Writ, Order or Direction, more be pleased to issue an of MANDAMUS declaring the action of the particularly in the nature Respondents 2 to 6 on the one hand in not releasing^{theGSTComponent} amount and other amounts due to the Petitioner for the works executed^by and the action of the First Respondent on the other the Petitioner for them hand in passing the impugned GST Order ZH3703210D66314, dated 19 03-2021, imposing Tax Penalty and Interest of 25,58,391-00 Rs. 11,37,906-00 and Rs. 2,55,839-00 respectively (Total^{Rs.39,52,136-00),} for the Tax Periods July 2017-18 and 2018-19 under the CGST Act, 2017 especially when the Petitioner is having excess iTC in its Electronic Credit Ledger to cover the entire tax due, as arbitrary, unjust,^{iniquitous,violative} 37 and 38 of the Constitution of India, and of Articles 14, 19(1)(g), 21 the GST Amount along consequently direct the Respondents 2 to 6 to pay to the First with interest and penalty imposed by the First Respondent either the account of the Petitioner or to the Petitioner^and Respondent directly to due to the Petitioner forthwith and set aside the to pay the other amounts levy of interest and penalty imposed by the First Respondent

¶277

¶278

jA NO: 1 OF ?n9i

¶279

Petition under Section 151 CPC praying that in the circumstancesci stated in the affidavit filed i in support of the petition thP Hinh n . pleased to gran, stay of all farther ' may be disputed tax, interest proceedings, including collection of the ZH3703210D66314 da^ 170^0^'"""' •He ra. Periods daly 2017-,S and Zor^irie pending disposal of the above Writ Petition. ''^2017,

¶280

lA NO: 1 OF onop

¶281

Between;

¶282

Assistant Commissioner (State ur , &s«°A.r’ GX°RoL"'tnror'“^'Kurnool

¶283

Corporato'GXr^MTKaSDisWcrA^^^^ ““"'“'P®' (TWED^risatemT'o/rarEESe^feri™ Department Sunnipenta, Karniol District A p ' '

¶284

¶285

1. The Executive Engineer A P n i- Quarter no. 20, 1" Floor' Odd Post T? '‘^®^eesing Corporation, O/os at Street, Kadapa, Kadapa d° Wc^A P

¶286

A.P.

¶287

North elock°NewDeTh^' Ministry of Finance,

...Petitioner

AND

M/s. BAMSM Constructions, Kurnool, 44/18/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District,^{RA.P.,represented} by its Managing Partner, B. Aleem Miah.

¶292

...Respondents

¶293

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 vacate the interim orders dated 08-07-2021 in W.P.No. 9324 of 2021.

¶294

Counsel for the Petitioner: SRI G NARENDRA CHETTY

¶295

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶296

Counsel for the Respondents: GP FOR HOME

¶297

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶298

DEPUTY SOLICITOR GENERAL OF INDIA

¶299

Counsel for the Respondents: ADD. ADVOCATE GENERAL

¶300

WRIT PETITION NO: 11939 OF 2021

¶301

Between:

¶302

Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Reddy, Aged about 49 years, Occ. Business, R/o D.No. 29/208-1, Taluq Office Road, Nandyal, Kurnool District, Andhra Pradesh.

¶303

...Petitioner

¶304

AND

¶305

The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1st Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool,^Kurnool District.

¶306

The Executive Engineer, Water Resources Department,^KCCanal Division, Tekke, Nandyal, Kurnool District.

¶307

The Chief Engineer and District Water Resources Officer,^KCCanal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District.

¶308

¶309

The Superintending Engineer. Irrigation Circle, Jalamandali, R.S. Road,

¶310

Kurnool, Kurnool District.

¶311

¶312

The District Collector and Magistrate, Collector Complex 0pp. Government General Hospital, Kurnool. Kurnool District,

¶313

commissioner of State Tax, D,No,559, B-Block, RK Spring

¶314

PradeshTtate^ ' ^ V'iayawada, Krishna District, Andhra

¶315

Pradesh, Rep. by its Principal Secretary, Irrigation

¶316

epartment, AP Secretariat Buildings, Velagapudi, Guntur District AP.

¶317

The State of Andhra Pradesh, Rep. by its Principal Secretary Finance Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP. Sooretary (Finance), Ministry of Finance

¶318

North Block, New Delhi- 110001. ^

¶319

Ron 2-414, NK Road, Nandyal, Kurnool District Rep. by its Branch Manager.

¶320

...Respondents

¶321

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 issue a Writ, Order or Direction more particularly one in the nature of 'Writ of Mandamus declaring the action of the respondents No. 2 to 4, in not releasing the GST Tax Component and Other Amounts due to the petitioner for the works executed by the petitioner for them relating to KC Canal and the action of the 1 respondent on the other hand in passing the impugned GST Order AAO No. ZH3701210D72550 dated 31.01.2021 imposing Tax, interest and penalty under SGST Act, 2017, of Rs.7.33,564/-, Rs.3,17,233/- and Rs. 73,356/respectively (totaling to Rs.11,24,153/-) under the SGST Act, 2017 for the for the Financial Year 2017-18 and 201819 and further in provisionally attaching the Bank Account No. 09951000009002 of the petitioner in the 10th respondent Bank, as arbitrary, unjust, violative of Articles 14, 19(1) (g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents No. 2 to 4to pay the GST Amount either to the 1 respondent directly to the account of

¶322

¶323

the pet'rtioner or to the petitioner and to pay the^{otheramountsduetothe} petitioner forthwith and set aside the levy of interest^{andpenaltyimposed} by the 1®* respondent.

¶324

lA NO: 1 OF 2021

¶325

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 grant stay of all further proceedings, including^{collectionofthe} disputed tax, interest and penalty and attachment of^{BankAccountofthe} petitioner, pursuant to the impugned GST Order AAO No. ZH3701210D72550, dated 31.01.2021 passed by the 1®' respondent for the year F.Y. 2017-18 and 2018-19 under the SG ST Act, 2017, pending disposal of the main Writ Petition.

¶326

lA NO: 2 OF 2021

¶327

Between:

¶328

The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District.

¶329

...Petitioner

¶330

AND

¶331

Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Reddy, Aged about 49 years, Occ. Business, R/o D.No. 29/208-1,^{TaluqOfficeRoad,} Nandyal, Kurnool District, Andhra Pradesh.

¶332

...Respondent/Petitioner

¶333

The Assistant Commissioner (State Tax), Kurnool-ll^{Circle,1®'Floor,} CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool,^Kurnool District.

¶334

The Chief Engineer and District Water Resources^{Officer,KCCanal} Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District.

¶335

The Superintending Engineer, Irrigation Circle,^{Jalamandati,R.S.Road,} Kurnool, Kurnool District.

¶336

¶337

Pradesh state.

¶338

7 The State of Andhra Pradesh, Rep. by its Principal Se^etefV.District, AP. Department, AP Secretariat Buildings, Velagapudi, Guntur

¶339

8 TheDepartment,State of Andhra AP SecretariatPradesh, Buildings,Rep. by Velagapudi,its Principal Secretary,Guntur District,FinanceAP.

¶340

by its Secretary (Finance), Ministry of Finance

¶341

1. The Union of India, Rep. North Block, New Delhi- 110001.

¶342

NK Road, Nandyal, Kurnool District 10. The HDFC Bank, D.No.2-414 Rep. by its Branch Manager.

¶343

...Respondents

¶344

party in this petition) (Respondents 9,10 are not necessary as

¶345

that in the circumstances Petition under Section 151 CPC praying pport of the petition, the High Court may be stated in the affidavit filed in su pleased vacate the interim orders dated 16.08.2021 passed inW.P.No. 11939 of 2021 and dismiss the Writ Petition.

¶346

lA NO: 1 OF 2024

¶347

Between:

¶348

The Assistant Commissioner (State Tax) KurnooM^^^ Ftoor^^^ CT Complex, 0pp. Indus School, NH-/, i^ooiy r^ucu. District.

¶349

Pradesh state.

¶350

...Petitioners/Respondents

¶351

AND Narahari Siva Sankar Reddy, Aged

¶352

1. Narahari Viswanaatha Reddy, S/o I 29/208-1, Taluq Office Road, about 49 years, Occ. Business, R/o D.Ho. Nandyal, Kurnool District, Andhra Pradesh. ...Respondent/Petitioner

¶353

¶354

The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District.

¶355

The Chief Engineer and District Water Resources Officer K C Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District

¶356

The Superintending Engineer, Irrigation Circle, Jalamandali R.S. Road Kurnool, Kurnool District.

¶357

The District Collector and Magistrate, Collector Complex Opp Government General Hospital, Kurnool, Kurnool District.’

¶358

The State of Andhra Pradesh, Rep. by its Principal Secretary, Irrigation Department, AP Secretariat Buildings, Velagapudi, Guntur District , AP.

¶359

The State of Andhra Pradesh, Rep. by its Principal Secretary, Finance Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP.

¶360

Secretary (Finance), Ministry of Finance,

¶361

North Block, New Delhi- 110001.

¶362

The HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District Rep by Its Branch Manager.

¶363

...Respondents/Respondents

¶364

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 vacate the interim stay granted on dated 16-08-2021 in WP.No. 11939 of 2021.

¶365

Counsel for the Petitioner: SRI P V VENKATA RAVI SANKAR and Dr. P.B Reddy

¶366

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶367

Counsel for the Respondents: SRI PASALA PONNA RAO,f DEPUTY SOLICITOR GENERAL OF INDIA

¶368

Counsel for the Respondents: GP FOR FINANCE & PLANNING Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

¶369

¶370

WRIT PETITION NO: 13fi79 nc 2021

¶371

Between:

¶372

Nellore -524^ 004^'Re^eSnted'^’by^ ft R. Venka.an.aiah, S/o. Rarh^ntaiah^^gS ab^urrfyears.®

¶373

...Petitioner

¶374

AND

¶375

'^®P-by its Principal

¶376

Central Secretariat, New Delhi. Secretary, Ministry of Finance,

¶377

'■ D?p:.menTv:,a?arudt A^^^rarifhr^ orsW^^ndraraS

¶378

The Assistant Commissioner (ST) Nellore-ll Circle, SPSR Nellore

¶379

District. Andhra Pradesh.

¶380

The Chief Commissioner of Goods and Services Tax, Edupugallu,

¶381

Vijayawada, Andhra Pradesh.

¶382

¶383

N«B» Di.RJ, Anal, pS,.° 004, SPSR

¶384

M/s. 7th Constructions Limited having its Registered Office at

¶385

/th Floor, Raghava North Block Lane, Abids, Hyderabad. Raghava Ratna Towers, Chirag Ali

¶386

...Respondents

¶387

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 issue an appropriate writ, order or direction particularly in the nature of Writ of mandamus declaring the impugned order of assessment in Form GST DRC 07 dated 01-02-2021 vide Order No ZH3702210D21712 (SGST) for the tax period 2017-18 and 2018-19 issued by the 3'^ respondent herein namely the Assistant Commissioner of ST Circle - ||, Nellore received on 03-02-2021 as Illegal, arbitrary, violative of fundamental rights i.e. articles 14, ^(^)(9). 21 and 38 of Constitution of India, atrocious unlawful in the teeth of the judgment of the Hon'ble Supreme Court in the

¶388

¶389

case of State of Andhra Pradesh Vs. Larsen and Toubro Company reported in 47 APSTJ 124 declaring possibility and scope for no multiple events i n a transaction of works contract involving supply of goods or services as the case may be, for levying tax as also simultaneous imposition of penalty and interest without any separate show cause notices in terms of section 74 of the SGST Act 2017 establishing the essential ingredients of willful under declaration fraudulent intention as envisaged therein as illegal, arbitrary, opposed to the principles of natural justice.

¶390

lA NO: 1 OF 2091

¶391

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 the impugned order of assessment in Form GST DRC -07 dated 01-02-2021 issued by the 1 respondent herein including initiation of any coercive action pursuant to the impugned order pending disposal of the writ petition.

¶392

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

¶393

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA

¶394

(CENTRAL GOVT COUNSEL)

¶395

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶396

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶397

DEPUTY SOLICITOR GENERAL OF INDIA

¶398

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶399

WRIT PETITION NO: 13674 OF 2091

¶400

Between:

¶401

524 '"oM Military Colony, Dargamitta, vfnM Represented by its Managing Director R. Venktramaiah. S/o. Ramachandraiah. Aged about 75 years.

...Petitioner

AND

Union of India, Rep. by its Principal Secretary, Ministry^ofFinance, Central Secretariat, New Delhi.

¶406

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District,^{AndhraPradesh.}

¶407

The Assistant Commissioner (ST), Nellore-ll Circle,^SPSRNellore District. Andhra Pradesh.

¶408

The Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh.

¶409

The Superintendent Engineer, Somaseela Swarnamukhi^LinkCanaland Swarnamukhi Barrage Circle, Dargamitta , Nellore-524^004, SPSR Nellore District, Andhra Pradesh.

¶410

M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Flyderabad.

¶411

...Respondents

¶412

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 issue an appropriate writ, order or direction particularly in the nature of Writ of mandamus declaring the impugned order^{ofassessmentin} Form GST DRC 07 dated 01-02-2021 vide Order No. ZH370221OD21712 (CGST) for the tax period 2017-18 and 2018-19 issued by the 3rd respondent herein namely the Assistant Commissioner^ofST, Circle -II, Nellore received on 03-02-2021 as illegal, arbitrary,^{violativeoffundamental} rights i.e. articles 14, 19(1 )(g), 21 and 38 of Constitution^{ofIndia,atrocious} , unlawful in the teeth of the judgment of the Hon'ble Supreme Court in the case of State of Andhra Pradesh Vs. Larsen and Toubro Company reported in 47 APSTJ 124 declaring possibility and scope for no^multiple events^ina transaction of works contract involving supply of goods^{orservicesasthe} case may be, for levying tax as also simultaneous imposition^ofpenaltyand interest without any separate show cause notices in^{termsofsection74of} the CGST Act 2017 establishing the essential ingredients of willful under

¶413

¶414

declaration fraudulent intention as envisaged therein as illegal, arbitrary opposed to the principles of natural justice.

¶415

lA NO: 1 OF 2021

¶416

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 the impugned order of assessment in Form GST DRC -07 dated 01-02-2021 issued by the 3rd respondent herein including initiation of any coercive action pursuant to the impugned order pending disposal of the writ petition.

¶417

lA NO: 1 OF 2022

¶418

Between:

¶419

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶420

The Assistant Commissioner (ST), Nellore-ll Circle SPSR Nellore District. Andhra Pradesh.

¶421

The Chief Commissioner of Goods and Services Tax Edupugallu

¶422

Vijayawada, Andhra Pradesh.

¶423

...Petitioners/Respondent Nos. 1, 2 & 3 AND

¶424

M/s RVN Infra Private Limited, 24-2-1471, Military Colony, Dargamitta Nellore -524 004 Represented by its Managing Director,^R. Venktramaiah, S/o. Ramachandraiah, Aged about 75 years.

¶425

Union of India, Rep. by its Principal Secretary, Ministry of Finance Central Secretariat, New Delhi.

¶426

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶427

The Assistant Commissioner (ST), Nellore-ll Circle, SPSR Nellore District. Andhra Pradesh.

¶428

The Chief Commissioner of Goods and Services Tax, Edupugallu Vijayawada, Andhra Pradesh.

¶429

¶430

The Superintendent Engineer, Somaseela Swarnamukhi LinkCanal and Swarnamukhi Barrage Circle, Dargamitta , Nellore-524 004 SPSR Nellore District, Andhra Pradesh.

¶431

M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Hyderabad.

¶432

...Respondents/Respondents

¶433

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 vacate the interim Orders granted in W.P.No. 13674 OF 2021, dated; 10.08.2021.

¶434

Counsel for the Petitioner; SRI BATTU SRINIVASA RAO

¶435

Counsel for the Respondents: ADDL. ADVOCATE GENERAL

¶436

WRIT PETITION NO: 13802 OF 2021

¶437

Between:

¶438

M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao.

¶439

...Petitioners

¶440

AND

¶441

The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal Kurnool District, Andhra Pradesh.

¶442

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

¶443

The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya^InnHotel Kurnool, Kurnool District, A.P.

¶444

The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road Kurnool, Kurnool District, A.P.

¶445

The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District,^A.P.

¶446

¶447

The Chief Commissioner, of State Tax, D. NO. 5-59, B-Biock, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151,^Andhra Pradesh.

¶448

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

¶449

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

¶450

The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001.

¶451

IDBI Bank, Nandyal Branch, Nandyal, Kurnool District,^A.P. rep. by its Branch Manager.

¶452

...Respondents

¶453

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 issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned Assessment Order AAO No. ZH370221OD12986, dated 28-01-2021 in Form GST DRC-07, imposing Tax, interest and Penalty under the CGST Act, 2017, of Rs. 16,63,138-00 (Tax) + Interest @ 18% u/S. 50 of the CGST Act, 2017, + Rs. 16,63,138-00 for the F.Y. 2018-19, and further, even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, ^9(^)(9). 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and

¶454

¶455

to pay the other amounts due to the Petitioner forthwith^{andsetasidethe} levy of interest and penalty imposed by the First Respondent.

¶456

lA NO: 1 OF 2021

¶457

Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the petition,^{theFlighCourtmaybe} pleased to grant stay of all further proceedings, including^{collectionofthe} disputed tax, interest and penalty and attachment of^{BankAccountofthe} Petitioner, pursuant to the impugned Assessment Order^videAAO No. ZFI370221OD12986, dated 28-01-2021, in Form GST DRC-07,^passedby the First Respondent for the F.Y. 2018-19 under the^COST Act, 2017, pending disposal of the above Writ Petition.

¶458

lA NO: 2 OF 2021

¶459

Between;

¶460

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

¶461

...Petitioners

¶462

AND

¶463

M/s. B. Venkateswara Rao, Works Contractor, 1/68,^MainRoad, Banumukkala (V and P), Pamulapadu (M) Kurnool District^Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara^Rao.

¶464

...Respondent/Petitioner

¶465

The Assistant Commissioner (State Tax), Nandyal-1^Circle,D.No. 29/178-31B, Old Goutham Model School Building, SBI^{Colony,Nandyal,} Kurnool District, Andhra Pradesh.

¶466

The Chief Engineer, and District Water Resources^{Officer,Water} Resources Department, K.C. Canal Division, Opp Mourya^InnHotel, Kurnool, Kurnool District, A.P.

¶467

The Superintending Engineer, Irrigation Circle,^{Jalamandali,R.S.Road,} Kurnool, Kurnool District, A.P.

¶468

¶469

The District Collector and Magistrate. Collector Complex Opp Government General Hospital, Kurnool, Kurnool District. A.P.

¶470

The Chief Commissioner, of State Tax. D. NO. 5-59. B-Block R.K. Pradesh ^ ^^^P'^^allu, Vijavawada 521151, Andhra

¶471

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Irrigation Department, A.P. Secretariat Buildings Velagapudi, Guntur District, A.P. ’

¶472

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Finance Department. A.P. Secretariat Buildings Velagapudi. Guntur District, A.P. ’

¶473

Nort “d2' frooor'"*"''

¶474

I^DBI Bank, Nandyal Branch, Nandyal, Kurnool District A.P., rep. by Its Branch Manager.

¶475

...Respondents

¶476

(Respondents 9,10 are not necessary as party In this petition)

¶477

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed i in support of the petition, the High Court may be pleased vacate the interim orders dated -J 16.07.2021 passed in W.P.No. 13802 of 2021 and dismiss the Writ Petition.

¶478

Counsel for the Petitioner: SRI G.NARENDRA CHETTY

¶479

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

¶480

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶481

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶482

Counsel for the Respondents: GP FOR FINANCE & PLANNING

¶483

¶484

WRIT PETITION NO: 13979 OF 2021

¶485

Between:

¶486

M/s. B. Venkateswara Rao,Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamiilapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara^Rao.

¶487

...Petitioner

¶488

AND

¶489

The Assistant Commissioner (State Tax),Nandyal-l^Circle,D.No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.

¶490

The Executive Engineer, Water Resources Department,^K.C.Canal Division, Tekke, Nandyal, Kurnool District, A.P.

¶491

The Chief Engineer and District Water Resources^{Officer,Water} Resources Department, K.C. Canal Division, 0pp. Mourya^InnHotel, Kurnool, Kurnool District, A.P.

¶492

The Superintending Engineer, Irrigation Circle,^{Jalamandali,R.S.Road,} Kurnool, Kurnool District, A.P.

¶493

The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District,^A.P.

¶494

The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada 521151,^Andhra Pradesh.

¶495

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat^Buildings, Velagapudi, Guntur District, A.P.

¶496

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

¶497

The Union of India, rep. by its Secretary (Finance),^{MinistryofFinance,} North Block, New Delhi 110001.

¶498

IDBI Bank, Nandyal Branch, Nandyal, Kurnool District,^A.P.,rep. by its Branch Manager.

¶499

...Respondents

¶500

¶501

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 issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand i n not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand i in passing the impugned Assessment Order, AAO No. ZH370221OD92135 dated 28-01-2021, in Form GST DRC-07 imposing Tax, Interest and Penalty under the APSGST Act, 2017, of Rs. 16,63,138-00 (Tax) + Interest @ 18% u/S. 50 of the APSGST Act, 2017, + Rs. 16,63,138-00 for the F.Y. 2018-19, and further even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, tcirru ^ unjust, iniquitous, violative of Articles 14 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.

¶502

lA NO: 1 OF 7n9i

¶503

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed i m support of the petition, the High Court may be pleased to grant stay of all further proceedings, including collection of the disputed tax, interest and penaity and attachment of Bank Account of the Petitioner, pursuant to the impugnedi Assessment Order vide AAO No. ZH370221OD92135, dated 28-01-2021, in Form GST DRC-07 passed by the First Respondent for the F.Y, 2018-19 under the APSGST Act, 2017, pending disposal of the above Writ Petition.

lA NO: 2 OF 2021

Between:

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

¶508

...Petitioners

¶509

AND

¶510

M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District^Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara^Rao.

¶511

...Respondent/Petitioner

¶512

The Assistant Commissioner (State Tax), Nandyal-I^Circle,D.No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.

¶513

The Chief Engineer, and District Water Resources^{Officer,Water} Resources Department, K.C. Canal Division, Opp Mourya^InnHotel, Kurnool, Kurnool District, A.P.

¶514

The Superintending Engineer, Irrigation Circle,^{Jalamandali,R.S.Road,} Kurnool, Kurnool District, A.P.

¶515

The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District,^A.P.

¶516

The Chief Commissioner, of State Tax, D. NO. 5-59,^B-Block,R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151,^Andhra Pradesh.

¶517

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat^Buildings, Velagapudi, Guntur District, A.P.

¶518

The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

¶519

The Union of India, rep. by its Secretary (Finance), Ministry^of Finance, North Block, New Delhi 110001.

¶520

IDBI Bank, Nandyal Branch, Nandyal, Kurnool District,^A.P.,rep. by its Branch Manager.

¶521

...Respondents

¶522

(Respondents 9,10 are not necessary as party in this^petition)

¶523

¶524

Petition under Section 151 CPC praying that in the circumstances staled in the affidavit filed in support of the petition, the High Court may be pleased be vacate the interim orders dated 20.07.2021 passed inW.P.No.13979 of 2021 and dismiss the Writ Petition.

¶525

Counsel for the Petitioner: SRI G NARENDRA CHETTY

¶526

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

¶527

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶528

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶529

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶530

Counsel for the Respondents: GP FOR FINANCE & PLANNING

¶531

WRIT PETITION NO: 15755 OF 2022

¶532

Between:

¶533

Association 17, Velpanur No 7/89 Main District, Andhra Pradesh, Rep ’by its r/TR/o. nSVelpanur° aa’(V), Atmakur Taluk,S/o. KurnoolM. Rangaiah,District.Aged about 72 ^yLrs ’ ...Petitioner

¶534

AND

¶535

¶536

stale of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Veiagapudi, Amaravathi, Guntur District, Andhra PradUh

¶537

InU Ti Commissioner (ST)(FAC), Nandyal -I Circie, D.No.^25/3A sTsfofAn^hra'pr'aS"’ "

¶538

The Chief Engineer and District Water Resources Officer Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel Kurnool, Andhra Pradesh.

¶539

The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal Vijayawada, Krishna District, Pin-521144

¶540

¶541

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶542

Union of India, represented by Ministry of Finance through SecretaryRevenue, North Block, Ne\A/ Delhi 110001.

¶543

The Manager, State Bank of India, Velpanur Branch, Kurnool District, Andhra Pradesh.

¶544

...Respondents Cause title amended vide orders passed in IA.No.3 of 2022 in WP.No.15755 of 2022 dated 22/06/2022.

¶545

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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary^ofOrderin Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD39219 passed by the 2nd respondent levying and demanding tax @ 6percent on earth excavation work, interest @ 18percent and also penalty equivalent to 10Opercent of the tax under section 73 of the CGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently^todirectthe first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2nd respondent for being credited to my account.

¶546

lA NO: 1 OF 2022

¶547

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 suspend the Bank account attachment letter dated 15-04-2021

¶548

¶549

under GST Act 2017 issued to the 7"^ respondent pending disposal of the writ petition.

¶550

lA NO: 2 OF ?n99

¶551

Petition under Section 151 CPC praying that in the circumstancesci stated in the affidavit filed in support of the petition, the High Court pleased to stay all further may be proceedings including collection of tax, interest and penalty in pursuant ,o the impugned order in Form GST DRC -07 dated 2021 vide AAO No. ZH370221OD39219 passed under COST Act 2017 pending disposal of the writ petition.

¶552

Counsel for the Petitioner: SRI A/I V J K KUMAR

¶553

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO

¶554

deputy solicitor general OF INDIA

¶555

Counsel for the Respondents; GP FOR IRRIGATION & CAD Counsel for the Respondents; GP FOR FINANCE & PLANNING

¶556

l®LPiI!II0NJi0a57660F 2022

¶557

Between:

¶558

Road, MadavLr'^m!® KurTool ^ScT'°Andh Main Contractor Sri. M. Rangaiah S/o M Ran A '‘s R/o. Velpanur (V), Atmakur Taluk, Kurnool Set

¶559

-Petitioner AND

¶560

DepadST v:,a?aS, Am^ralarhr^:^:;

¶561

The Assistant Commissioner (ST)(FAC), Nandyal -I Circle

¶562

and 25/3B, M.S.R. Complex D.No. 25/3A NearR.T.C. Bus Stand

¶563

-518501. Andhra Pradesh Nandyal, Kurnool

¶564

¶565

3^ The Chief Engineer and District Water Resources Officer, Water Resources Department, K,C, Canal Division 0pp. Mourya Inn Hotel

¶566

Kurnool, Andhra Pradesh,

¶567

1. The Chief Commissioner of State Tax DNo 5-5q R K v/ r, v“da: Knst" D^tncfSr'^

¶568

1. The Principal Secretary to Government, Andhra Pradesh Irrioation

¶569

1. The Manager, State Bank of India, Velpanur Branch . Kurnool District,

¶570

Andhra Pradesh.

¶571

...Respondents m

¶572

Petition under Article 226 of the Constitution of India praying that in the circumstances stated i in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly^inthe nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD11438 passed by the 2 nd respondent levying and demanding tax @ Opercent on earth excavation work, interest @ 18percent and also penalty equivalent to lOOpercent of the tax under section 73 of the SGST Act 2017 for the failure on the part of the State , as illegal, arbitrary, unjust. improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned nd assessment order to the 2 respondent for being credited to my account.

¶573

¶574

lA NO: 1 OF 2022

¶575

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 including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD11438 passed under SGST Act 2017 pending disposal of the writ petition.

¶576

lA NO: 2 OF 2022

¶577

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 suspend the Bank account attachment letter dated 15-04-2021 under GST Act 2017 issued to the 7th respondent pending disposal of the writ petition.

¶578

lA NO: 1 OF 2023

¶579

Between:

¶580

The Assistant Commissioner (ST)(FAC), Nandyal -I Circle D.No. 25/3A and 25/3B, M.S.R. Complex, Near R.T.C. Bus Stand Nandyal, Kurnool -518501. Andhra Pradesh.

¶581

AND

¶582

...Petitioner/Respondent

¶583

M/s. President Water Users Association, 17 Velpanur No. 7/89 Main Road, Madavaram, Kurnool District, Andhra Pradesh, Rep. by its Contractor Sri. M. Rangaiah, S/o. M. Rangaiah, Aged about 72 years. R/o. Velpanur (V), Atmakur Taluk, Kurnool District.

¶584

...Respondent/Respondent

¶585

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶586

The Chief Engineer and District Water Resources Officer Water Resources Department, K.C, Canal Division, Opp. Mourya Inn Hotel Kurnool, Andhra Pradesh.

¶587

¶588

The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments. Bandar Road, Eedupugallu Village, Kankipadu^Mandal, Vijayawada, Krishna District, Pin-521144

¶589

The Principal Secretary to Government, Andhra Pradesh,^Irrigation Department, A.P. Secretariat Buildings, Velagapudi,^{Amaravathi.Guntur} District, Andhra Pradesh.

¶590

Union of India, Ministry of Law and Justice Through^{itsSecretary4th} Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶591

The Manager, State Bank of India, Velpanur Branch.^{KurnoolDistrict,} Andhra Pradesh.

¶592

...Respondents/Respondents

¶593

(R2 to R7 with necessary parties in this petition)

¶594

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 vacate the interim stay order dated: 24.06.2022^{inWPNo. 15766} of 2022.

¶595

Counsel for the Petitioner: SRI M V J K KUMAR

¶596

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶597

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶598

DEPUTY SOLICITOR GENERAL OF INDIA

¶599

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶600

Counsel for the Respondents: GP FOR FINANCE & PLANNING

¶601

WRIT PETITION NO: 15769 OF 2022

¶602

Between:

¶603

Sri Veera Reddy Puli, Works Contractor, S/o. Pedda^{Veera,Agedabout} 57 years, R/o. Nandyal Town, Nandyal, Kurnool District-518501,^Andhra Pradesh.

¶604

...Petitioner AND

¶605

The State of Andhra Pradesh, Rep by its Principal^Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶606

¶607

¶608

IJ’b Circle D No 29/178 31B _0.d Gautam Mode, School Building, SB, Colony, NandyaT kIooI

¶609

Kurnool. Andhra Pradesh. 'vision, 0pp. Mourya Inn Hotel,

¶610

The Chief Commissioner of State Tax DNo'S q u q

¶611

District, Andhra Pradesh. ^ Amaravathi, Guntur

¶612

" Re::;ui:Sh ^ecretar.

¶613

The Manager, State Bank of India Kurnool, Andhra Pradesh. Tekki Road, Srinivasa Nagar Centre,

¶614

...Respondents

¶615

¶616

Pe.,.,on under Article 226 of ,he Consti.u.ion of ,nd,a praying .ha, in arcumstances stated in the affidavit filed therewith, the High Court may be Pleased to ,ssue an appropriate writ, order or direCon par.Liariy ml FormnatureGSTof WritDRCof MANDAMUS-07 dated declaring the impugned Summary of Order in passed by the 2 net 16-11-2020 vide AAO No. ZH3711200D19053 respondent levying and demanding tax @ 5 percent on earth excavation work, interest @18 percent and also penalty equivalent to 100 percent of the tax under section 73 of the CGST Act 2017 for the failure furtrar d"', ^Iso to rther declare that non payment of GST provided in the work order / forwarding slips even after i issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax interest and penalty in

¶617

¶618

terms of the impugned assessment order to the 2^^^ respondent for being credited to my account.

¶619

lA NO: 1 OF 2022

¶620

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 including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 16-11-2020 vide AAO No. ZH3711200D19053 passed under COST Act 2017 pending disposal of the writ petition.

¶621

lA NO: 2 OF 2022

¶622

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 suspend the Bank account attachment letter dated 26-11-2020 under GST Act 2017 issued to the 7*^ respondent pending disposal of the writ petition.

¶623

Counsel for the Petitioner: SRI M V J K KUMAR

¶624

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶625

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶626

DEPUTY SOLICITOR GENERAL OF INDIA

¶627

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶628

Counsel for the Respondents: GP FOR FINANCE & PLANNING

¶629

WRIT PETITION NO: 15935 OF 2021

¶630

Between:

¶631

Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about⁵⁴ years R/o. Bandi Atmakur, Nandyal Taluk, Kurnool District.

...Petitioner

AND

'iSHis—

¶636

®' F,r frjg,' st::;''BhawTn:’rew D* ISl

¶637

The Manager, State Bank of India Tekki Road, Srinivasa Nagar Centre

¶638

Kurnool, Andhra Pradesh.

¶639

...Respondents

¶640

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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in orm GST DRC -07 dated 28- 01-2021 vide AAO No. ZH370221OD90687 passed by the 2" respondent levying and demanding tax @ I2percent on earth excavation work, interest @ ISpercent and also penalty equivalent to lOOpercent of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2^^ respondent for being credited to my account.

¶641

¶642

lA NO: 1 OF 2021

¶643

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 suspend the provisional attachment under section 79(1 )(c) of GST Act 2017 issued to the 7'^ respondent on 15-04-2021 pending disposal of the writ petition.

¶644

lA NO: 2 OF 2021

¶645

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 including collection of tax, interest and penalty in pursuant to the impugned order in Form^{GSTDRC-07dated} 28-01-2021 vide AAO No. ZH370221OD90687 passed under^SGSTAct 2017 pending disposal of the writ petition.

¶646

lA NO: 1 OF 2022

¶647

Between:

¶648

The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh. ...Petitioner/Respondent No.3

¶649

AND

¶650

Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about 54 years, R/o. Band! Atmakur, Nandyal Taluk, Kurnool District.

¶651

...Respondent/Writ Petitioner

¶652

The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶653

The Assistant Commissioner (ST), Nandyal Circle-1,^{D.No.29/178-31B} Old Gautam Model School Building, SBI Colony, Nandyal,^Kurnool District.

¶654

The Chief Engineer and District Water Resources Officer,^Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh.

¶655

¶656

Apartments,The Chief CommissionerBandar RoadofEeduouaall,,State Tax DNo5-59 vL. R ^k q ■ „ Vijayawada, Krishna District, Pin-52^1144 ^ Mandal,

¶657

The Principal Secretary to Government Andhra Pradesh, Irrigation

¶658

Department, A.P. Secretariate Building s. Velagapudi, Amaravathi,

¶659

Guntur District, Andhra Pradesh.

¶660

Floor, A-Wing,' sS^etwTn^Nlw Delhi ISt

¶661

The Manager, State Bank of India Kurnool, Andhra Pradesh. Tekki Road. Srinivasa Nagar Centre.

¶662

...Respondents/Respondents

¶663

(Respondents 2 to 7 are formal parties) ...Respondents/Respondents Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed i -n support of the petition, the High Court pleased to may be vacate the interim orders dated 06-08-2021 passed in WP 15935/2021 and dismiss the writ petition.

¶664

Counsel for the Petitioner; SRI BATTU SRINIVASA RAO

¶665

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶666

Counsel for the Respondents: SRI PASALA PONNA RAO deputy solicitor general OF INDIA

¶667

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶668

Counsel for the Respondents: gpfor finance & planning WgllPETITION NO-ififi;^o OF 2021

¶669

Between;

¶670

54 years,'RrsldrA?:ak^\Nrdyaf{°alu“ ...Petitioner AND

¶671

AND

¶672

Am^ra^val^rS ^

¶673

¶674

2 The Assistant Commissioner (ST), Nandyal Circle-1,^{D.No.29/178-31B,} Old Gautam Model School Building, SBl Colony, Nandyal,^Kurnool District.

¶675

3 The Chief Engineer and District Water, Resources^{Officer,Water} Resources Department, K.C. Canal Division, 0pp. Mourya Inn Hotel Kurnool, Andhra Pradesh.

¶676

The Chief Commissioner of State Tax, DNo.5-59, R.^{K.SpringValley} Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal, Vijayawada, Krishna District, Pin-521144

¶677

5 The Principal Secretary to Government, Andhra Pradesh,^Irrigation Department, A.P. Secretariat Buildings, Velagapudi,^{Amaravathi,Guntur} District, Andhra Pradesh.

¶678

Union of India, Ministry of Law and Justice Through^{itsSecretary4th} Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶679

The Manager, State Bank of India, Tekki Road, Srinivasa^NagarCentre, Kurnool, Andhra Pradesh.

¶680

...Respondents

¶681

Petition under Article 226 of the Constitution of India^{prayingthatin} the circumstances stated in the affidavit filed therewith,^{theHighCourtmay} be pleased to issue an appropriate writ, order or direction^{particularlyinthe} nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD47959 nd passed by the 2 respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 18percent and also^{penaltyequivalentto} the tax under section 74 of the SGST Act 2017 as illegal, 100 percent of and also to further declare that non payment of arbitrary, unjust, improper the work order forwarding slips even after issuance of GST provided in notifications by the Government to the Petitioner as^{arbitraryandimproper} violating articles 14, 19(1)(g), 21 and 37 and 38 of^{theConstitutionofIndia} direct the first, third to fifth respondents to release^the and consequently to nd GST to the 2 respondent for being credited to my account

¶682

¶683

lA NO: 1 OF 9091

¶684

PetiHon under Section 151 CPC praying that in the circumstances ^ ^ ® affidavit filed in support of the petition, the High Court may be pleased to suspend the provisional attachment under section 79(1 )(c) of GST Act 2017 issued to the 7“' respondent on 15-04-2021 pending disposal of the writ petition.

¶685

jA NO: 2 OF 2n?i

¶686

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed i in support of the petition, the High Court may be pleased to stay all further proceedings including collection of tax, interest and penalty in pursuant to the i - impugned order in Form GST drp dated 28-01-2021 vide AAO No. ZH370221OD47959 - 07 passed under COST Act 2017 pending disposal of the writ petition.

¶687

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO Counsel for the Respondents: SRI bethapalu suryanarayana (CENTRAL GOVT COUNSEL)

¶688

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO deputy solicitor general OF INDIA

¶689

Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: GP FOR FINANCE & PLANNING PETITION NinOF 2021

¶690

Between:

¶691

about 38 years, R/o.^^2nT^M?n^'Road° s’ Reddy, Aged Kurnool District. ' ' ^'^^ganapalli Viiiage, Owk Mandal,

¶692

• ■•Petitioner AND

¶693

¶694

The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶695

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal,^Kurnool District.

¶696

The Chief Engineer and District Water Resources Officer,^Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh.

¶697

The Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144

¶698

The Principal Secretary, to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶699

Union of India, Ministry of Law and Justice Through its Secretary, 4“" Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶700

...Respondents

¶701

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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary^ofOrderin Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH370121OD16341 passed by the 2"^^ respondent levying and demanding tax 12 Percentage on earth excavation work, interest ISPercentage and also penalty equivalent to 100 percentage of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2"^ respondent for being credited to my account.

¶702

¶703

lA NO: 1 OF 2021

¶704

Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the petition,^{theHighCourtmaybe} pleased to stay all further proceedings including collection^oftax, interest and penalty in pursuant to the impugned order in Form^{GSTDRC-07dated} 21-01-2021 vide AAO No. ZH370121OD16341 passed under^SGST Act 2017 pending disposal of the writ petition.

¶705

lA NO: 1 OF 2022

¶706

Between: The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli,^Kurnool, Andhra Pradesh. ...Petitioner

¶707

AND

¶708

Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy,^Agedabout38 years, R/o. 2/11, Main Road, Sinaganapalti Village,^OwkMandal, Kurnool District.

¶709

...Respondent/Petitioner

¶710

The State of Andhra Pradesh, Rep by its Principal^Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶711

The Assistant Commissioner (ST), Nandyal Circle-ll,^{D.No.29/178-31B,} Old Gautam Model School Building, SB! Colony, Nandyal,^Kurnool District

¶712

The Chief Commissioner of State Tax,DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal, Vijayawada, Krishna District, Pin-521144

¶713

The Principal Secretary, to Government, Andhra Pradesh,^Irrigation Department, A.P. Secretariat Buildings, Velagapudi,^{Amaravathi,Guntur} District, Andhra Pradesh.

¶714

Union of India, Ministry of Law and Justice Through^{itsSecretary,4} th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶715

...Respondents/Respondents

¶716

¶717

¶718

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

¶719

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶720

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶721

WRIT PETITION NO: 18212 OF 2021

¶722

Between:

¶723

Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk Mandal Kurnool District.

¶724

...Petitioner

¶725

AND

¶726

State of Andhra Pradesh. Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶727

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal,^Kurnool District.

¶728

The Chief Engineer and District Water Resources Officer,^Water Resources Department, SRBC Division No. 1, Banaganapalli Kurnool Andhra Pradesh.

¶729

The Chief Commissioner of State Tax, DNo.5-59. R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal Vijayawada, Krishna District, Pin-521144

¶730

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶731

th Union of India, Ministry of Law and Justice Through its Secretary. 4 Floor, A-Wing, Shastri Bhawan, New Delhi 110001

¶732

...Respondents

¶733

¶734

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 issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary^ofOrderin Form GST DRC -07 dated 21- 01-2021 vide AAO No. ZH370121OD16341 passed by the 2'^'^ respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 18 percent and also penalty equivalent to 100 percent of the tax under section 74 of the COST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even^{afterissuance} of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2nd respondent for being credited to my^account.

¶735

lA NO: 1 OF 2021

¶736

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 including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH370121OD16341 passed under CGST Act 2017 pending disposal of the writ petition.

¶737

lA NO: 1 OF 2022

¶738

Between:

¶739

The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh.

...Petitioner

AND

Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk^Mandal, Kurnool District.

¶744

...Respondent/Petitioner

¶745

The State of Andhra Pradesh, Rep by its Principal Secretary,^Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District,^Andhra Pradesh.

¶746

The Assistant Commissioner (ST), Nandyal Circle-ll,^{D.No.29/178-31B,} Old Gautam Model School Building, SBI Colony, Nandyal,^Kurnool District

¶747

The Chief Commissioner of State Tax,DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal, Vijayawada, Krishna District, Pin-521144

¶748

The Principal Secretary, to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi,^{Amaravathi,Guntur} District, Andhra Pradesh.

¶749

¶750

1. Union of India, Ministry of Law and Justice Through its Secretary, 4 Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶751

...Respondents/Respondents

¶752

¶753

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

¶754

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶755

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

¶756

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶757

WRIT PETITION NO: 18631 OF 2021

¶758

Between:

¶759

Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business^{at18/7,NearZPH}

¶760

¶761

School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh

¶762

1. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint^ventureofM/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh

¶763

...Petitioners

¶764

AND

¶765

The State of Andhra Pradesh, Water Resources (Reforms) Department Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶766

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru.

¶767

...Respondents

¶768

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 issue a order or direction more particularly^one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 30.03.2021 demanding an amount of Rs. 3,88,93,356/-t owards the balance of tax due under CGST and SGST for the year 2018-19 as unenforceable till the issue of SGST and CGST is resolved by Respondent No.1. and pass necessary orders in the interest of justice.

¶769

lA NO: 1 OF 2021

¶770

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 grant an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing^the demand^ofRs. 3,88,93,356/- pursuant to order dated 30.03.2021 for the financial year

¶771

¶772

2018-19, pending disposal of the main writ petition^{andpassallnecessary} orders in the interest of justice.

¶773

lA NO: 2 OF 2021

¶774

Between:

¶775

The State of Andhra Pradesh. Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶776

...Petitioners

¶777

AND

¶778

Sagittal Infra Projects, a partnership firm registered^underthe Indian Partnership Act, 1932 Having its place of business^{at18/7,NearZPH} School, Aswaraopeta Road, Jangareddygudem, West Godavari^District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24,^Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra^Pradesh

¶779

M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects^{Havingitsplace} of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented^by Mr.K.Krishna Kishore S/o. K PrabhkarRao. Aged 43 years.^Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶780

...Respondents/Petitioners

¶781

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru.

¶782

...Respondent

¶783

(Respondent No.3 is not necessary as party in this^petition)

¶784

Petition under Section 151 CPC praying that in the^{circumstances}

¶785

stated in the affidavit filed in support of the petition,^the High Court may be pleased to vacate the interim orders dated 22-09-2021 passed in WP. 18631/2021 and dismiss the writ petition.

¶786

Counsel for the Petitioners: SRI M S SRINIVASA IYENGAR

¶787

Counsel for the Respondents: GP FOR IRRI AND CAD

¶788

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶789

¶790

WRIT PETITION NO: 18702 OF ?n?i

¶791

Between:

¶792

Pa^ne'sWp Ac7t9?l'HavCrola^^ gSS-SS^-SSp'S'S colony, JangaVed^guderWes^GodaStr^^ Andt^ Subbareddy

¶793

"■ SrSSSW SKSffli,’?"' rr ““™ Mr.K.Krishna Kishore S/o K^Prabhkar^Rao'^ Ania' ^?P''®®®ated^by years, Occ.

¶794

Business, R/o. 19-24 Subbared^v PoiL., I ''9®'“ ^3 Godavari District, Andhra Pradesh.^ West

¶795

...Petitioners

¶796

¶797

'■ Re;rfsl"ed^by1te"se«'a"d “^P^^men,, Circle, Tuni, E.G Di^Wcf Superintending Engineer, PIPLMC

¶798

...Respondents

¶799

Petition under Article 226 of the Constitution of India praying that in the circumstances stated i affidavit filed therewith, the High Court may e pleased to issue a order or direction P3''ticularly one in the nature rit of Mandamus declaring the action of Respondent No.2 in passing an order dated 30.03.2021 demanding an amount of Rs.4,94,48.032/- towards the balance of tax due under COST and SGST for the year 2017-18 as unenforceable till the issue of SGST and COST i IS resolved by Respondent No.1.

lA NO: 1 OF 9091

any coercive steps against Petitioner No.1 for enforcing^thedemand of Rs.4,94,48,032/- pursuant to order dated 30.03.2021^{forthefinancialyear} 2017-18, pending disposal of main writ petition.

¶804

lA NO: 2 OF 2021

¶805

Between;

¶806

The State of Andhra Pradesh, Water Resources (Reforms)^Department, Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶807

...Petitioners

¶808

AND

¶809

Indian

¶810

1. Sagittal Infra Projects, a partnership firm registered^underthe Partnership Act, 1932 Having its place of business^{at18/7,NearZPH} School Aswaraopeta Road, Jangareddygudem, West Godavari^District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24,^Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra^Pradesh

¶811

M/s RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects^{Havingitsplace} of business at H.No.79-15-8/2, Prasanti Estates, Tilak^Road, Rajahmundry - 533103 East Godavari District, A.P. Represented^by Mr K Krishna Kishore S/o. K PrabhkarRao, Aged 43 years,^Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶812

...Respondents/Petitioners

¶813

The State of Andhra Pradesh, Commercial Taxes Department,

¶814

represented by its Deputy Commissioner, Eluru Division,^Eluru.

¶815

...Respondent

¶816

(Respondent No.3 is not necessary as party in this^petition)

¶817

Petition under Section 151 CPC praying that in the^{circumstances} stated in the affidavit filed in support of the petition,^{theHighCourtmaybe} pleased to vacate the interim orders dated 22-09-2021^passed in WP.No. 18702/2021 and dismiss the writ petition.

¶818

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

¶819

¶820

Counsel for the Respondents: GP FOR IRRI AND CAD

¶821

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶822

WRIT PETITION NO: 18717 OF 2021

¶823

Between:

¶824

Sagittal Infra Projects, a partnership firm registered^underthe Indian Partnership Act, 1932 Having its place of business^{at18/7,NearZPH} School, Aswaraopeta Road, Jangareddygudem, West Godavari^District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ Business, R/o. 19-24,^Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra^Pradesh

¶825

M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects^{Havingitsplace} of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented^by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶826

...Petitioners

¶827

AND

¶828

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary / Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶829

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru

¶830

...Respondents

¶831

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 issue an order or direction more particularly^one in the nature of Writ of Mandamus declaring the action of Respondent^{No.2inpassingan} order dated 01.05.2021 for amount of Rs. 38,89,336/- towards penalty and Rs. 1,62,58,639/- towards interest under CGST and SGST^fortheyear 2018-19 as arbitrary and illegal and unenforceable^{andquashthesamein} the interest of justice.

¶832

¶833

lA NO: 1 OF 2021

¶834

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 grant an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing^{thedemandforan} amount of Rs. 38,89,336/- towards penalty and Rs. 1,62,58,639/-^towards interest by order dated 01.05.2021 for the financial year 2018-19, pending disposal of the main writ petition.

¶835

lA NO: 2 OF 2021

¶836

Between:

¶837

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶838

...Petitioners

¶839

AND

¶840

Sagittal Infra Projects, a partnership firm registered^underthe Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra^Pradesh

¶841

M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years,^Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶842

...Respondents/Petitioners

¶843

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru.

¶844

...Respondent

¶845

(Respondent No.3 is not necessary as party in this petition)

¶846

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

¶847

¶848

pleased to vacate the interim orders dated 22-09-2021 passed in WP. 18717/2021 and dismiss the writ petition.

¶849

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

¶850

Counsel for the Respondents: GP FOR IRRI AND CAD

¶851

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶852

WRIT PETITION NO: 18807 OF 2021

¶853

Between:

¶854

1 Sagittal Infra Projects, a partnership firm registered^underthe Indian Partnership Act, 1932 Having its place of business^{at18/7,NearZPH} School, Aswaraopeta Road, Jangareddygudem, West Godavari^District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24,^Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra^Pradesh

¶855

2 M/s RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects^{Havingitsplace} of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented^by Mr K Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶856

...Petitioners

¶857

AND

¶858

1 The State of Andhra Pradesh, Water Resources (Reforms)^Department, Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District.

¶859

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru

¶860

...Respondents

¶861

Petition under Article 226 of the Constitution of India^{prayingthatin} the circumstances stated in the affidavit filed therewith,^{theHighCourt may} be pleased to issue a order or direction more particularly^one in the nature of Writ of Mandamus declaring the action of Respondent^{No.2inpassingan} order dated 01.05.2021 for an amount of RS. 49,44,808/-^{towardspenalty} and Rs. 2,81,99,785/- towards interest under CGST and^{SGSTfortheyear}

¶862

¶863

2017-18 as arbitrary and illegal and unenforceable and quash the same in the interest of justice.

¶864

lA NO: 1 OF 2021

¶865

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 an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing the demand for an amount of Rs. 49,44.808/- towards penalty and Rs. 2,81,99,785/- towards interest by order dated 01.05.2021 for the financial year 2017-18, pending disposal of the main writ petition in the interest of justice.

¶866

lA NO: 2 OF 2021

¶867

Between:

¶868

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer,^PIPLMC Circle, Tuni, E.G. District. ...Petitioners

¶869

AND

¶870

Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act. 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh

¶871

M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint^{ventureofM/sRSR} INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2,Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years,^Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem,^West Godavari District, Andhra Pradesh.

¶872

...Respondents/Petitioners

¶873

The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division,^Eluru.

¶874

...Respondent

¶875

(Respondent No.3 is not necessary as party in this petition)

¶876

¶877

¶878

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

¶879

Counsel for the Respondents: GP FOR IRRI AND CAD

¶880

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶881

WRIT PETITION NO: 24348 OF 2021

¶882

Between:

¶883

Sri P. Venkata Reddy, S/o. P. Pulla Reddy, Aged about 54 years, R/o. Plot No. 104, Brahma Towers, N.G.Os. Colony, Kurnool Kurnool District.

¶884

...Petitioner AND

¶885

State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶886

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.

¶887

The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.l. Works Division, Nandyal, Kurnool, Andhra Pradesh.

¶888

The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal Vijayawada, Krishna District, Pin-521144

¶889

The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

¶890

Union of India, Ministry of Law and Justice Through its Secretary, 4'^ Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

¶891

...Respondents

¶892

¶893

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 issue an appropriate writ, order or direction^{particularlyinthe} nature of Writ of MANDAMUS declaring the impugned Summary^of'Orderin Form GST DRC-08 dated 31-03-2021 vide AAO No. ZH370421OD59577 passed by the 2 nd respondent levying and demanding tax @ 12% unspecified or non categorized works, interest @ 18%^{andalsopenalty} equivalent to 100% of the tax under section 74 of the^GSTAct2017as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST @ 5% provided in the work order / forwarding^slipseven after issuance of notifications by the Government to the. Petitioner as arbitrary and improper violating articles 14, 19(1)(g),^{21and37and38of} the Constitution of India and consequently to direct^{thefirst,thirdtofifth} respondents to release the GST to the 2'^'^ respondent^{forbeingcreditedto} my account.

¶894

lA NO: 1 OF 2021

¶895

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 including collection^{oftax,interest} and penalty in pursuant to the impugned order in Form^{GSTDRC-08dated} 31-03-2021 vide AAO No. ZH370421OD59577 passed under^COSTAct 2017 pending disposal of the writ petition.

¶896

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

¶897

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶898

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶899

DEPUTY SOLICITOR GENERAL OF INDIA

¶900

Counsel for the Respondents: GP FOR IRRIGATION & CAD

¶901

¶902

WRIT PETITION NO: 25589 OF 2020

¶903

Between:

¶904

M/s.Koduru Rajesh Reddy, Civil Contractor D.No.23-4-71/1,^Lecturers Colony Magunta Layout, NeNore - 524 005 Nellore District represented by its Proprietor Sri Koduru Rajesh Reddy.

¶905

...Petitioner

¶906

AND

¶907

Assistant Commissioner (ST), Kavali Circle, Kavali.

¶908

Joint Commissioner (ST), Nellore 3. Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore. 4. State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal,^Guntur District.

¶909

Union of India, Represented by its Finance Secretary, North Block, New Delhi - 110001

¶910

...Respondents

¶911

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Fligh Court may be pleased to issue a Writ of Mandamus setting aside the impugned order in Form GST DRC 07 dt.20- 10-2020 passed in MO No.ZH3710200D8308² for the tax period July, 2017 to November, 2019 in demanding SGST and interest at the rate of 18 percent for the belated payment of tax and penalty totaling to Rs.15,70,707/- on the contractual receipts received by the petitioner for the above tax period amounting to Rs.1,87,39,835/^- and Rs.2,38,806/- till the GST component is released by the third respondent.

¶912

lA NO: 1 OF 2020

¶913

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 grant stay of collection of SGST, interest and penalty amounting to Rs.15,70,707/-, arising under the SGST Act, 2017 pursuant to Form GST DRC 07 dt.20-10-2020 passed by the first respondent in AAO

¶914

¶915

NO.ZH3710200D83082 for the tax period July, 2017 to November, 2019, pending disposal of the Writ Petition.

¶916

Counsel for the Petitioner: SRI S SURI BABU

¶917

Counsel for the Respondents: GP FOR COMMERCIAL TAX

¶918

Counsel for the Respondents: SRI PASALA PONNA RAO,

¶919

DEPUTY SOLICITOR GENERAL OF INDIA

¶920

Counsel for the Respondents: GP FOR ROADS & BUILDINGS

¶921

WRIT PETITION NO: 42350 OF 2018

¶922

Between:

¶923

M/s.P.Venkataramaniah and Co., Door No.25-11-519, Military Colony, 5th Cross Road, Vedayapalem, SPSRP Nellore. District^{Nellore.Andhra} Pradesh. Represented by its partner Sri.P.Venkataramaniah

¶924

...Petitioner

¶925

AND

¶926

Assistant Commissioner (ST), Nellore - II circle, 15/505-8, R.R.Street, Nellore.

¶927

Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada.Andhra Pradesh.

¶928

Superintending Engineer, Water Resources Department,^BRR Vamsadhara Project circle, Srikakulam.

¶929

State of Andhra Pradesh, Rep. by its Principal Secretary^tothe Revenue(CT), Velagapudi, Guntur.

¶930

Union of India, Represented by its Finance Secretary, North Block, New Delhi 110 001.

¶931

...Respondents

¶932

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

¶933

i) To issue a writ, order or direction one more in the nature of MANDAMUS declaring the impugned notices vide Form GST

¶934

¶935

DRC-01/SGST dated 23-10-2018 (Ex. P 1) and Form GST DRCF01/CGST dated 23-10-2018 (Ex P 2) as absolutely iniquitous and in violation of articles 14, '•9(1)(g)> 21, 37 and 38 of the Constitution and set aside the same, and ii) To direct the 1 respondent to defer the action till the State Government, that is the T* respondent herein disburses GST to the petitioner, and iii) To direct the and 4''" respondents that is the Superintending Engineer and the State Government respectively to disburse the GST at the earliest, and iv) To direct the 3'^'^ respondent to remit the GST amount directly to 1®^ respondent and issue TDS certificates in Form GSTR 7A to the petitioner.

¶936

LA NO: 1 OF 201«

¶937

Petition under Section 151 CPC praying that in the circumstances stated ,n the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings by the 1*' respondent till the disposal of this writ petition.

¶938

Counsel for the Petitioner: Dr S R R VISWANATH

¶939

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondents: GP FOR ROADS & BUILDINGS

¶940

The Court made the following common order:

¶941

A'"HC010877032018

¶942

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

¶943

[3488]

¶944

(Special Original Jurisdiction)

¶945

TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER ■HA/Q THOUSAND AND TWENTY FOUR

¶946

PRESENT

¶947

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND

¶948

THE HON’BLE SRI JUSTICE HARINATH.N

¶949

WRIT PETITION Nos.9306/2022. 82/2021. 196/2022. 640/2021. 85172022. 8743/2019. 8750/2019. 8752*^019. 923f/2022. 9260^021. 9302f2022. 9324/2021. 11939/2021. 1367^021. 13674/|021. 13802/2021. 13^9/2021. 1575^2022. 15766^022. 15769/2022. 15935/2021. 16652/2021. IsTl9/2021. 1821^/2021.. 18631/2021.18702/2021. 18717/2021. 1880772021. 2434872021. 255S9f2020 and 4235(r'OF 2018

¶950

Between:

¶951

M/s.P.Venkataramaniah & Co. ...PETITIONER

¶952

AND

¶953

Assistant Commissioner St and Others ...RESPONDENTS Counsel for the Petitioner: Sri S.R.R.Viswanath

¶954

Counsel for the Respondents:

¶955

Ld. Government Pleader for Commercial Tax Sri S.Suri Babu

¶956

The Court made the following common order:

¶957

[Per Hon’ble RRR, J] 1. In all these writ petitions, the petitioners have a similar grievance. Consequently, these writ petitions are being disposed of by way of common order.

¶958

W.p. No.42350 of 2018 & batch 17.09.2024

¶959

In all these writ petitions, the petitioners were dealers, registered under the A.P. VAT Act and had undertaken contracts to supply goods and services to various Government departments, The petitioners contend that in all these contracts, the government departments reimbursed the petitioners for the tax payable by the petitioners under the A.P. VAT Act. However, with the advent of the G.S.T. Act, effective from 01.07.2017, the departments stopped payment of G.S.T. The Government, after realising that such payments were not being made, had issued G.O.Ms. No.58, Finance (WR.I) Department, dt.08.05.2018. In this G.O., the Government had Stipulated that the revised estimates would have to be approved separately, duly incorporating the works executed prior to 01.07.2017 and after 01.07.2017 with G.S.T. provision as applicable from time to time. Thereafter supplemental agreements are to be concluded with the arrived unit rates (excluding tax element) for the work executed on or after 01.07.2017, and G.S.T. as applicable has to be added to the bill amount. 3. The petitioners have approached this Court with the complaint that, despite the direction. issued under G.O.Ms. No.58,

¶960

Page 2 of 4

¶961

W P. No.42350 of 2018 & batch 17.09.2024

¶962

¶963

dt.08.05.2018. various government departments did not comply \A/ith these directions due to which the petitioners were unable to discharge their G.S.T. liability. On account^oftheir inability to discharge G.S.T. liability, the tax authorities have initiated action against the petitioners for recovery^ofthesaid G.S.T. along with penalty and interest,

¶964

On account of these facts, the petitioners have approached this Court seeking mandamus to the respondent authorities, in the respective writ petitions to pay G.S.T, from 01.07.2017 of G.O.Ms. No.58, dt.08.05.2018 along with

¶965

onwards, in terms interest in terms of the assessment orders which had^arisenon account of non payment of G.S.T by the Government departments.

¶966

These writ petitions which were filed during the^years2018to 2022, have been pending for the past few years. Except in a few cases, no counters have filed by the Government departments.

¶967

In the circumstances, keeping in view the directions^issuedby the Government under G O Ms, No,58, dt,08.05.2018 we dispose of these writ petitions with a direction to the respective departments to ascertain and release the G.S.T. amount

¶968

Page 3 of 4

¶969

W.p. No.42350.of2018 & batch 17.09.2024

¶970

payable to the petitioners, on account of the contracts , executed by them on or before 01.07.2017, The said exer<&e should be completed within f a period of four months from the date of receipt of this order. As far as the interest and penalty are concerned, it would b oe open to the petitioners to approach the appropriate authority under the G.S.T. Act for remission of payment of interest or penalty, taking into account the special circumstances of these ' ^3ses and after taking into account the fact that non payment is said to be on account of the default of the Government agencies in paying the G.S.T. in time. No costs.

¶971

¶972

Consequently, miscellaneous petitions, if any. pending in these writ petitions shall stand closed

¶973

To,

¶974

¶975

//true copy// ASSISTANT REGISTRAR SECTION OFFICER

¶976

nt. State of Guntur District.

¶977

i, Guntur

¶978

4, The Principal Secretary of Andhra Pradesh ^ District, A.P. State

¶979

¶980

The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.

¶981

The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.l. Works Division , Nandyal, Kurnool Andhra Pradesh. ’ ’

¶982

The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu^Mandal Vijayawada, Krishna District, Pin-521144

¶983

The Secretary and Superintending Engineer, State of Andhra Pradesh Water Resources (Reforms) Department, PIPLMC Circle Tuni E G District. ■ , . .

¶984

The Secretary (Finance), Ministry of Finance, Union of India North Block, New Delhi 110001.

¶985

The Deputy Commissioner, State of Andhra Pradesh Commercial Taxes Department, Eluru Division, Eluru.

¶986

^ ^ ^The Assistant Commissioner (ST), Nellore - II circle, 15/505-8 R.R.Street, Nellore.

¶987

The Chief Commissioner of Goods and Services Tax EduDuoallu Vijayawada. Andhra Pradesh. ^ ^

¶988

v Superintending Engineer, Water Resources Department BRR Vamsadhara Project circle, Srikakulam.

¶989

The Assistant Commissioner (ST), Kavali Circle, Kavali.

¶990

The Joint Commissioner (ST), Nellore.

¶991

The Superintending Engineer, (Roads and Buildings)^Nellore Circle, Nellore.

¶992

The Manager, State Bank of India, Tekki Road. Srinivasa Nag ar

¶993

Centre, Kurnool, Andhra Pradesh.

¶994

The Manager, State Bank of India, Velpanur Branch. Kurnool District, Andhra Pradesh.

¶995

The Executive Engineer, Water Resources Department,^K.C Canal Division. Tekke, Nandyal, Kurnool District. A.P.

¶996

The Chief Engineer and District Water Resources Officer,^Water Resources Department. K.C. Canal Division, 0pp. Mourya^InnHotel Kurnool, Kurnool District, A.P.

¶997

The Superintending Engineer, Irrigation Circle, Jalamandali,^R.S Road, Kurnool, Kurnool District, A.P.

¶998

¶999

22.	The District Collector and Magistrate, Collector Complex, 0pp. Government General Hospital, Kurnool, Kurnool District, ^A.P.
23.	The Branch Manager, IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P. ^ f
24.	The Superintendent Engineer, Somaseela Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Dargamitta , Nellore-524 004, SPSR Nellore District, Andhra Pradesh.
25.	The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1 Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District. St
26.	The Executive Engineer, Water Resources Department, ^{K C} Canal Division, Tekke, Nandyal, Kurnool District.
27.	The Superintending Engineer, Irrigation Circle, Jalamandali, ^R.S. Road, Kurnool, Kurnool District.
28.	The Branch Manager, HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District.
29.	The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P.
30.	The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp Central Plaza, Kurnool.
31.	The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, Floor, Opp Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.
32.	The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
33.	The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, ^A.P.
34.	The Superintending Engineer, Water Resources Department, BRR Vamsadhara Project circle, Srikakulam.
35.	The Deputy Commissioner of ST, Eluru, Eluru Division, ^West Godavari District, Andhra Pradesh.
36.	The Assistant Commissioner (ST) Eluru Circle, Eluru, ^West Godavari District, Andhra Pradesh.
37.	The Secretary, GST Council, 5*^ Floor, Tower No.II, ^Jeevan Bharathi Building, Janpath Road, Connaught Place, New ^Delhi - 110 001.

¶1000

¶1001

One CC to Sri G Narendra 39. Chetty, Advocate [OPUC] CC to Sri P vvenkafp Ravi Sankar and Dr. P b Reddy, Advocate [OPUC]

¶1002

One CC ot Sri Battu Srinivasa 41. Rao, Advocate [OPUC] One CC ot Sri M V J K Kumar Advocate [OPUC]

¶1003

One CC to Sri M S Srinivasa

¶1004

One CC to Sri S Suri Iyengar, Advocate [OPUC] Babu, Advocate [OPUC]

¶1005

One CC to Sri S R R Viswanath Advocate [OPUC]

¶1006

One CC to Sri S Krishna

¶1007

One CC to Sri Pasala Murthy, Advocate [OPUC] India [OPUC] Ponna Rao, Deputy Solicitor General of 47. (Central Govt. CouriselH'o^^UCj®" 48. PradesMo'ljTl Tax, High Court of Andhra

¶1008

49.Prades^h^IoTl] & CAD, High Court of Andhra

¶1009

Two CCs to GP for Home,

¶1010

High Court of Andhra Pradesh. [OUT] D w to GP for Roads Pradesh. [OUT] & Buildings, High Court of Andhra 52. & Planning, High Court of Andhra

¶1011

Two CD Copies RAM

HIGH COURT

/
f

DATED:17/09/2024

COMMON ORDER WP.Nos. 9306 of 2022, 82/2021 196/2022, 640/2021, 851/2022, 8743/2019, 8750/2019, 8752/2019 9231/2022, 9260/2021, 9302/2022 9324/2021, 11939/2021,13672/2021 13674/2021, 13802/2021,13979/2021 15755/2022,15766/2022, 15769/2022 15935/2021, 16652/2021, 18119/2021 18212/2021, 18631/2021, 18702/2021 18717/2021, 18807/2021, 24348/202l’ 25589/2020 and 42350 of 2018

¶1017

oF
o
0 8 NOV 202^
Co
^ . Curreni Section ^

¶1018

DISPOSING ALL THE WPs WITHOUT COSTS

Sagittal Infra Projects v. the State of Andhra Pradesh

Case brief

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Sagittal Infra Projects v. the State of Andhra Pradesh

Case brief

What is this about?

What did the court decide?

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