Krishnaiah Rapuru Vs the Assistant Commissioner — GST and Indirect Tax | Andhra Pradesh HC (2026)

Krishnaiah Rapuru Vs the Assistant Commissioner — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

All the writ petitions in the batch disposed of in terms of the Court's judgment dated 03.03.2026 in W.P.No.33250 of 2022; no order as to costs; pending miscellaneous applications, if any, closed.

Issue for consideration

Whether the action of the Assistant Commissioner (ST), Tirupati-II Circle in taxing the works done to TTD at 18% while not considering GST rate Notification Nos. 11/2017-CT(Rate), 12/2017-CT(Rate), 24/2017-CT, 20/2017-CT (Rate), 31/2017, 1/2018-Central Tax (Rate) and 50/2018-Central Tax is illegal, arbitrary, improper, without jurisdiction and authority of law. +1 more

Ratio / Principle

The issues raised in the present set of writ petitions are covered by the judgment of this Court dated 03.03.2026 in W.P.No.33250 of 2022.

Key takeaways

These writ petitions are disposed of in terms of the said judgment dated 03.03.2026 in W.P.No.33250 of 2022, and there shall be no order as to costs.ratio¶39
As a sequel, pending miscellaneous applications, if any, shall stand closed.ratio¶40

Detailed headnote1 paragraphs

High Court of Andhra Pradesh at Amaravati, Common Order dated 10.03.2026 (R. Raghunandan Rao and T.C.D. Sekhar, JJ.; order per R. Raghunandan Rao, J.) in W.P.Nos.35178 of 2025, 18334, 27727, 27728, 27729 & 27799 of 2024 and 541, 10342, 10446, 14428 & 14443 of 2025: Works contractors (lead petitioner P Venugopal Naidu) challenged the action of the Assistant Commissioner (ST), Tirupati-II Circle in taxing works done to Tirumala Tirupati Devasthanams (TTD) at 18% GST without considering concessional rate Notification Nos. 11/2017-CT(Rate), 12/2017-CT(Rate), 24/2017-CT, 20/2017-CT (Rate), 31/2017, 1/2018-Central Tax (Rate) and 50/2018-Central Tax, and sought directions to the Executive Officer, TTD regarding payment of the enhanced 6% with interest and penalty, in the backdrop of a show cause notice dated 26-09-2025 in Form DRC-01 for the period 2021-22. The Court held that the issues raised are covered by its judgment dated 03.03.2026 in W.P.No.33250 of 2022 and disposed of all the writ petitions in terms of that judgment, with no order as to costs; pending miscellaneous applications stood closed.

APHC010680322025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

[3529]

TUESDAY, THE TENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION Nos: 35178 of 2025, 18334, 27727, 27728, 27729 & 27799 of 2024 and 541, 10342, 10446, 14428 & 14443 of 2025

WRIT PETITION NO: 35178/2025

Between:

P VENUGOPAL NAIDU, WORKS CONTRACTOR S/O. LATE. P.VENKATA SUBBAIAH NAIDU, AGED ABOUT 50 YEARS, OCC BUSINESS, 6-7-567/301, SAI PRANEETHA REDDY NILAYAM, SRIPURAM COLONY, TIRUPATHI, TIRUPATHI -517501, ANDHRA PRADESH.

...PETITIONER

AND

UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN NEW DELHI - 110001. 2) .

THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-I) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 3)

THE ASSISTANT COMMISSIONER ST, TIRUPATI -II CIRCLE, TIRUPATI, SRI BALAJI DISTRICT

THE EXECUTIVE OFFICER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, CHITTOOR, SRI BALAJI DISTRICT. 5)

2

RRR,J & TCDS,J W.P.No.35178 of 2025 & batch

THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, CHITTOOR, SRI BALAJI DISTRICT. 6)

THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT -521144, ANDHRA PRADESH

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS (i) declaring the action of the Assistant Commissioner (ST), Tirupati-ll Circle, Tirupati in not considering the Notification Nos. 11/2017-CT(Rate) dated 28-06-2017, 12/2017-CT(Rate) dated 28-06-2017 and 24/2017-CT dated 21- 08-2017, 20/2017-CT (Rate) dated 22-08-2017 31/2017 dated 13-10-2017, 1/2018-Central Tax (Rate) dated 25-01-2018, 50/2018-Central Tax dated 13-09-2018 issued by the Ministry of Finance, Union of India and taxing the works done to TTD @ 18percent treating it as not falling within the scope of the above Notifications as illegal, arbitrary, improper, unjust, improper, without jurisdiction and authority of law, contrary to the notifications and the provisions of GST Act 2017, violative of principles of natural justice and articles 14, 19(1) (g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same or alternatively (ii) declare the inaction on the part of the Executive Officer, TTD in not considering the representations made by the Petitioner to it either to pay the enhanced rate of 6percent as levied by the GST authorities with penalty and interest or (iii) to give clarification pursuant to the letter addressed by the Executive Officer , TTD dated 22-04-2018 to the Chief Commissioner, State GST to grant necessary instructions and to refrain the Assistant Commissioner (ST) , GST Department not to issue any further communication pursuant to the show cause notice dated 26-09-2025 in Form DRC -01 for the period 2021-22 as he is also a Government Official who has to wait for the instructions to be issued by the State GST Chief Commissioner and consequently to direct the Chief Commissioner to issue instructions accordingly or (iv) to direct the Executive Officer to pay balance amount of 6percent along with interest and penalty as levied in the show cause notice (iv) and pass

3

RRR,J & TCDS,J W.P.No.35178 of 2025 & batch

IA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay all further proceedings arising out of impugned Show cause notice dated 26-09-2025 issued by the Assistant Commissioner (ST)-II Tirupathi- II Circle Tirupathi and pending disposal of the writ petition and pass

Counsel for the Petitioner:

1.M V J K KUMAR

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.NVS PRASADA VARMA

4

RRR,J & TCDS,J W.P.No.35178 of 2025 & batch

The Court made the following Common Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

The issues raised in the present set of Writ Petitions, are covered by the Judgment of this Court, dated 03.03.2026, in W.P.No.33250 of 2022.

Accordingly, these Writ Petitions are disposed of, in terms of the said Judgment, dated 03.03.2026. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________

R. RAGHUNANDAN RAO, J

_________________

T.C.D. SEKHAR, J

Date:10.03.2026 KPV

5

RRR,J & TCDS,J W.P.No.35178 of 2025 & batch

112

THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

AND

THE HON'BLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION Nos: 35178 of 2025, 18334, 27727, 27728, 27729 & 27799 of 2024 and 541, 10342, 10446, 14428 & 14443 of 2025

(per Hon’ble Sri Justice R. Raghunandan Rao)

10.03.2026

KPV