Vijayalaxmi Constructions v. the State of Ap
Case brief
What is this about?
Common order of the High Court of Andhra Pradesh at Amaravati (16.06.2026, R. Raghunandan Rao, J. author; T.C.D. Sekhar, J.) closing a large batch of writ petitions led by W.P.No.28062 of 2021 challenging GST first appellate orders concerning tax @ 18% versus 5% on job work receipts, interest and penalty under section 74. With the G.S.T. Tribunal for Andhra Pradesh constituted and functioning, the Court left the petitioners free to file Second Appeals under Section 112 of the GST Act, granted eight weeks' time, continued interim directions for twelve weeks, and directed return of original orders. Useful on: alternative remedy, GST Tribunal, Section 112 second appeal, closure of writ petitions.
What did the court decide?
Writ petitions closed with liberty to the petitioners to approach the G.S.T. Tribunal by way of Second Appeals under Section 112 of the GST Act within eight weeks; interim directions, if any, to continue for twelve weeks; Registry to return original assessment/appellate orders; no order as to costs.