Disposed

M/s.Koduru Rajesh Reddy, v. Assistant Commissioner (St)

Andhra Pradesh HC16 Sept 2024WP/82/2021

Case brief

AI extract

What is this about?

Registered dealers under the A.P. VAT Act sought mandamus directing government departments to pay GST from 01.07.2017 on works contracts, per G.O.Ms. No.58 dated 08.05.2018, along with interest and penalty arising from assessment orders due to departments' non-payment. The Court directed departments to ascertain and release GST within four months; petitioners may seek remission of interest/penalty

What the court decided

AI extract

M/s.Koduru Rajesh Reddy, Vs Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2024)

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APHC010877032018

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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[3488]

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

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PRESENT

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THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND

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THE HON’BLE SRI JUSTICE HARINATH.N

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WRIT PETITION No. 42350 OF 2018

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WRIT PETITION Nos. 8741, 8743, 8750, 8752 OF 2019

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WRIT PETITION Nos. 25589 OF 2020

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WRIT PETITION Nos. 82, 271, 640, 775, 9260, 9324, 11939, 13672, 13674, 13802, 13921, 13979, 13987, 15935, 16652, 18119, 18212, 18631, 18702, 18717, 18807, 24348 OF 2021

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WRIT PETITION Nos. 196, 851, 9231, 9302, 9306, 15755, 15766, 15769 and 15842 OF 2022

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WRIT PETITION No:42350 OF 2018

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Between:

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M/s.P.Venkataramaniah & Co.

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...PETITIONER

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AND

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

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Counsel for the Respondents:

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

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

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The Court made the following common order:

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[ Per Hon’ble RRR, J ]

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In all these writ petitions, the petitioners have a similar grievance. Consequently, these writ petitions are being disposed of by way of common order.

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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

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Page 2 of 4

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

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01.07.2017, and G.S.T. as applicable has to be added to the bill amount.

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The petitioners have approached this Court with the complaint that, despite the direction, issued under G.O.Ms. No.58, dt.08.05.2018, various government departments did not comply with these directions due to which the petitioners were unable to discharge their G.S.T. liability. On account of their inability to discharge G.S.T. liability, the tax authorities have initiated action against the petitioners for recovery of the said G.S.T. along with penalty and interest.

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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 onwards, in terms of G.O.Ms. No.58, dt.08.05.2018 along with interest in terms of the assessment orders which had arisen on account of non payment of G.S.T. by the Government departments.

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These writ petitions which were filed during the years 2018 to

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2022, have been pending for the past few years. Except in a few cases, no counters have filed by the Government departments.

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Page 3 of 4

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

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In the circumstances, keeping in view the directions issued by 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 payable to the petitioners, on account of the contracts executed by them on or before 01.07.2017. The said exercise should be completed within a period of four months from the date of receipt of this order. As far as the interest and penalty are concerned, it would be 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 cases 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.

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

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________________________ R. RAGHUNANDAN RAO, J

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_______________ HARINATH. N, J

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Page 4 of 4

M/s.Koduru Rajesh Reddy, v. Assistant Commissioner (St)

Case brief

What is this about?

What the court decided

M/s.Koduru Rajesh Reddy, v. Assistant Commissioner (St)

Case brief

What is this about?

What the court decided

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