Andhra Pradesh High Court - Amravati
Rithwik Projects Private Limited vs Assistant Commissioner on 6 June, 2024
--a-ii=L
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl
(SPECIAL ORIGINAL JURISDICTION)
THURSDAY ,THE SIXTH DAY OF JUNE
TWO THOUSAND AND TWENTY FOUR
:PRESENT:
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA
AND
THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY
WRIT PETITION NO: 12202 OF 2024
Betwee n :
M/s Rithwik Projects Private Limited, rep. by its Ch-lef Financ'lal Officer,
G.V.Vijaya Raghav, Sai Kuteer Road, YMR Colony, Proddatur, Kadapa
District.
...Petitioner
AND
1. Assistant Commissioner, (ST) (FAG) Proddatur-I Circle, Proddatur.
2. Joint Commissioner (ST), State Special Circle-2, Kunchanpalli, Guntur
District.
3. Deputy Commissioner (ST), State Special Circle-2, Kunchanpall'I,
Guntur District.
4. State of Andhra Pradesh, rep. by its Pr|lncipal Secretary to Government,
Revenue (CT-ll) Department, Secretariat, Velagapud'l, Amaravati,
Guntur District.
5. Union of India, rep. by its Secretary (Finance), Ministry of F'lnance,
North Block, Delhi-110 001.
6. Chief Commissioner of State Tax, Commissioner Of Commercial Taxes,
12-368-4, Kunchanapalli, Guntur, Andhra Pradesh.
7. State Bank of India, rep. by its Branch Manager, Opp. Govt. Junior
college, Kalyandurg Road, Atmakur, Anantapur District-515 751.
8. Executive Engineer, , B.R.R.Vamsadhara projects, Investigation
Divisl-on, vamsadhara camp colony, Near Municipal Officer,
Amadalavalasa, srikakulam-532185.
9. Minl'stry of Road Transport AND Highways, Regional office at 38-2-3/2,
1ST Floor, Gorledalapanhavari veedhi, vijayawada, Krishna DI'StriCt-520
010.
10. M/s. Mangampet Barytes proJ-eCtS, J6, 128/59, Ayyapureddy palli,
Mangampet panchayat, obulavarl-paIII' MandaI, YSR Dl-strl'ct, Kadapa-
516105.
ll. MEIL-HES, (Pinnapuram psp project) JV, 4-208-8, Silpa Singapore
Township, Dl'nnadevarapadu, Kurnool -518 002.
12. State Bank of India, rep. by its Branch Manager, IFB Branch, Rajbhavan
Road, somajl'guda, Hyderabad-500 082.
...Respondents
petitI'On under Article 226 of the constjtutjon of India prayI'ng that in the
cI'rCumStances stated in the affidavit filed therewl'th, the Hl-gh Court may be
pleased to issue a writ of Mandamus or any other approprI-ate Writ Or Order or
directl|on to set-aside the garnishee notI'CeS dated 10.5.2024,14.5.2024 and
15.5.2024 issued by the 3rd Respondent to the 8TH to 12TH Respondents
under sectl'on 79(1 )(c) of the Goods and services Tax Act, 2017 without
recalling the garnl'shee notl'ce issued by the 3RD Respondent to the 7"
Respondent as illegal and contrary to law and consequently direct the
respondents not to take any coercl've steps for recovery of the demand till
dl-sposal of Wrl-t PetI-tl'On No.136 of 2024 on the file of thI-S Honble court
petition under section 151 CPC I-S filed prayI-ng that I-n the
circumstances stated in the affl-davl't fI-led in support of the petitl'on, the High
coun may be pleased to suspend the operatI'On Of garnI'Shee notl'ces dated
10.5.2024,14.5.2024 & 15.5.2024 issued by the 3RD Respondent to the 8TH to
12TH Respondents, pending disposal of the Writ Petition as otherwise the
Petl-tioner will be put to severe loss and hardship., Pending disposal of WP
12202 of 2024, on the file of the High Court.
lANO: 2OF2024
Petition under Section 151 CPC is filed praying that in the
circumstances stated in the affidavit filed in support of the petition, the High
Court may be pleased to grant interim stay of recovery of the balance amount
of Rs.10,64,34,413/-for the tax period July, 2017 to March, 2020 pursuant to
DRC-07 dated 22.8.2023 issued by the 3RD Respondent, pending disposal of
the Writ Petition, as otherwise the Petitioner will be put to severe loss and
hardship, Pending disposal of WP' 12202 of 2024, on the file of the High Court.
IANO: 3OF2024
Petition under Section 151 CPC is filed praying that in the-
circumstances stated in the affidavit filed in support of the petition, the High'
court may be pleased to permit the petitioner to pay the balance amount of
Rs.10,64,34,413/-due as on date in 9 equal monthly installments pursuant to
DRC-07 dated 22.08.2023, pending disposal of the Writ Petition as otherwise:
the petitioner will be put to severe loss and hardship., pending disposal of WP-;
12202 of 2024, on the file of the High Court.
The Petition coming on for hearing, upon perusing the petition and the
affidavit filed in support thereof and upon hearing the arguments of SRI
KARTHIK RAMANA PUTTAMRED-DY Advocate for the Petitioner, and of GP
FOR COMMERCIAL TAX, for the Respondent Nos.1, 2, 3,4,6 & 9, and of
Deputy Solicitor General of India, for the Respondent No.5, the Court made
the following
ORDER--
Heard Sri S. Dwaraknath learned senior counsel for the petitioner
and the learned Government pleader for commercial Taxes.
challengI-ng the Garnishee notI-CeS, dated 10.05.2024, 14.05.2024,
15.05.2024, I-ssued by the respondent No.3 to the respondent Mos.8 to 12
under section 79(1)(c) of the Goods and services Tax Act, 2017, the
Present WrI-t Petl-lion js fI-led.
The learned counsel contends that challenging the order in
original in DRC-07 dated 22.08.2023 a Writ PetI-tjOn jn W.P.No. 136 of
2024 is fl-led and the same is pending for consI-deration.
It I-s contended that the, respondents have issued Garnishee
notl-cos, without recalling the earlier Garnishee notI-CeS issued by the
respondent No.3 to the respondent No.7| The learned counsel further
contends that thel-I earII-er request for granting of installments for
payment of the tax due wast not considered by the respondent No.3,
therefore, they have filed an application seeking grantl'ng of installments
I.A.Mos.4, 5 and 7 of 2024 in the pending writ petition No.136 of 2024|
And while the said applicatI-QnS are pending for consideration, the
impugned proceedI-ngS have been I-SSued.
Learned counsel for the petjtl-oner submI-tS that the petitI-Oner js
committed to pay the balance dues in I-nStallments. And as theI-r`
applicatI-On Seekl-ng grant of I-nstallments is pending for consideration in
w.p.No.No.136 of 2024, and pending disposal of the same, if the
amounts are recovered through the subject Garnishee notI-cos, the WrI-I
petl-tI-On I-n W.P.No.136 of 2024 would become jnfructuous.
\
HavI-ng regard to the submissI'OnS made on behalf of the petitioner
there shall be status-quo regardl-ng Garnishee notI-cos, dated lO.05.2024,
14.05.2024,15.05.2024 issued to the respondent Nos.8 to 12.
Post the matter along with w.p.No.136 of 2024.
Sd/- N.Nagamma
ASSISTANT REGISTRAR
/ITRUE COPY//
c,, // CL,,,
For ASSISTANT REGISTRAR
To,
1. Assistant comml®ssioner, (sT) (FAG) Proddatur-I cl-role, proddatur.
2. Joint Commissioner (sT), State Special circle-2, Kunchanpalli, Guntur
Dl'strict.
3. Deputy commissioner (sT), State Special circle-2, Kunchanpalli,
Guntur DI-Strict.
4. State of Andhra pradesh, rep. by its prl'ncipaI Secretary to Government,
Revenue (cT-Il) Department, secretariat, velagapudi, Amaravati,
Guntur Dl'strict.
5. Union of India, rep. by its secretary (Finance), Ministry of Finance,
North Block, DelhI--110 001.
6. Chief Comml'ssioner of state Tax, Comml-ssioner of commercl'aI Taxes,
12-368-4, Kunchanapalli, Guntur, Andhra Pradesh.
7. State Bank of India, rep. by I-ts Branch Manager, opp. Govt. Junior
College, Kalyandurg Road, Atmakur, Anantapur District-515 751.
8. Executive Engineer, B.R.R.Vamsadhara projects, lnvestjgatl'on
Division, vamsadhara camp colony, Near Municipal officer,
Amadalavalasa, srikakulam-532185.
9. Ml'nistry of Road Transport AND Highways, Regional office at 38-2-3/2,
1 ST FIoor, Gorledalapannavarl' veedhi, vijayawada, Krishna District-520
010-
/
10. M/s. Mangampet Barytes projects, J6,128/59, Ayyapureddy palli,
Mangampet panchayat, obulavarl'palli MandaI, YSR District, Kadapa-
516105.
ll. MEIL-HES, (PI'nnaPuram Esp project) JV, 4-208-8, Sl'lpa Singapore
Township, Dinnadevarapadu, Kurnool -518 002.
12. State Bank of India, rep. by its Branch Manager, IFB Branch, Rajbhavan
Road, SomaJ'l'guda, Hyderabad-500 082. (Addressees 1 to 12 by
RPAD)
13.One CC to SRI. KARTHIK RAMANA PUTTAMREDDYAdvocate
[OPUC]
14. Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra
Pradesh. [ouT]
15. One CC to Deputy Solicitor General of India, High Court of Andhra
Pradesh [ouT]
16. Two spare copl-es
PSR
~
./
HIGH COURT
DATED : 06/06/2024
NOTE: POST THE MATTER ALONG WITH W.P.No.136 OF 2024.
ORDER
WP.No.12202 of 2024
STATUS-QUO E •IO"W2ae4 ! +