Andhra Pradesh High Court - Amravati
Archipel India Foundation vs Union Of India on 25 June, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
Ei
lN THE HIGH COURT OF ANDHRA PRADESH AT AMARA
(SPECIAL ORIGINAL JURISDICTION)
WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE SIVIT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 15217 OF 2025
Betwee n :
M/s. Archipel India Foundation, A Having office at D.No: 1-12-274,
Govt. High School Road, Araku Valley Araku, AIIuri Sitharama RaJ'u
District, Andhra Pradesh -531149 Represented by Mr. Mudda R N
Phani Kumar
PETITIONER
AND
1. UnI'On Of India, Through the Secretary Ministry of FI'nanCe {Department
of Revenue) No.137, North BIock, New Delhi -110001
2. THE STATE OF ANDHRA PRADESH, Represented by its PrincI'Pal
Finance Secretary to Government (PFS), 2nd Block,1st Floor, A.P
Secretariat Office, Velagapudi, Vijayawada, Andhra Pradesh -522238
3. AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH O/o Chief
Commissioner of state Tax, Govt, of A.P, D. No.12-468-4, Adjacent to
NH-16 Service Road, Kunchanapalli, Guntur District, Andhra Pradesh -
522501
4. APPELLATE AUTHORITY FOR ADVANCE RULING, Andhra Pradesh,
O/o Chief Cominissioner of State Tax Govt, of A.P, D. No.12-468-4,
Adjacent to NH-16, service road, Kunchanapalli, .Guntur District, Andhra
Pradesh-522501
i=
5. SENIOR INTELLIGENCE OFFICER, Directorate General of GST
Intelligence, vlshakhapatnam Zonal Unit, Door No. 28-14-17, Surya
Bagh, Beside Melody Theatre, VIshakhapatnam, Andhra Pradesh -
530020
6. Deputy Commissioner of State Tax, O/o the Joint Commissioner of
State Tax, Special Circle, VIshakhapatnam-2 Dl'vision, State Tax
Complex, ChinagadhaII, VIshakhapa{nam, Andhra Pradesh -53004
RESPONDENTS
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 that the services rendered by the petitioner are
in the nature of a composite supply to the Company, who is the recipient of
such service as defined in law, with the principal supply being ttSupport
services to agriculture, forestry, fishing, animal husbandfy" and hence is
eligible for exemption under sI. No. 24 of Notification ll/2017-CentraITax
(Rate) dated 28.06.2017 and/or setting aside the Impugned Orders enclosed
at Exhibit-Pl and Exhibit-P2 passed by Respondent No.4, beyoild Provisions
of GST Laws, in the interest of justice.
[ANO: 1 OF2025
__ ____
I petition unde+ section 151 CPC is filed praying that in the
circumstances stated in the grounds filed in support of the petition, the
High Court may be pleased to stay the effects of the impugned orders
enclosed at Exhibit-Pl and Exhibit-P2 as well as restrain Respondent No. 5
and Respondent No. 6 from taking any coercive action, such as attachment of
bank accounts, Pending disposal of WP 15217 of 2025, 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
JYOTHI RATNA ANUMOLU, Advocate for the Petitioner, learned GP FOR
REVENUE for the Respondent No.1, Additional Solicitor General of India for
Respondent No.2 and of Smt. Santhi Chandra, Standing Counsel for the
Respondent No.3, the Court made the follow-lng
ORDER:
f{Heard Sri Shivadass, learned Senior Counsel appearing on behalf of Ms.Jyothi Ratna Anumolu, learned counsel for the Petitioner, Smt. santhi chandra, learned Standing Counsel appearing for the 5th respondent and the learned Assistant Government Pleader for commercial Tax appearing for the other respondents.
The present Writ Petition has been filed challenging the Orders of the Advance Ruling Authority and the AppeIIate Advance Ruling Authority. Without going into the details Of the issue raised in the present writ petition, it is clear that the petitioner has already Paid the tax due, on account of the Rulings of these two Authorities.
At this stage,- the payment of interest, under Section 50 of the G.S.T. Act, alone remains to be considered.
ln view of the fact that the entire tax due has been paid, it would be appropriate to stay collection of the interest payable under Section 50 of the G.SIT. Act.
Accordingly, the same is stayed.
Post on 23.07.2025, for filing of the counter-affidavit."
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ASSISTANT _,,ri/
//TRUE COPY// SECTION oFF\CER
For
Tol
1. The Secretary Union of India, Ministry of Finance (Department of Revenue) No.137, North Block, New Delhi -110001
2. The Principal Finance, State ofAndhra Pradesh, 'Secretary to Government (PFS), 2nd Block,1st Floor, A.P Secretariat Office, Velagapudi, Vijayawada, Andhra Pradesh -522238
-`r i>
3. AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH O/o Chief Commissioner of state Tax, Govt, ofA.P, D. No.12-468-|4, Adjacent to NH-16 Service Road, Kunchanapalll', Guntur District, Andhra Pradesh - 522501
4. APPELLATE AUTHORITY FOR ADVANCE RULING, Andhra Pradesh, O/o Chief Commissioner of state Tax Govt, ofA.P, D. No.12-468-4, Adjacent to NHi16, service road, Kunchanapalli, Guntur District, Andhra Pradesh-522501
5. SENIOR INTELLIGENCE OFFICER, Directorate General of GST Intelligence, vishakhapatnam zonal unit, Door No. 28-14-17, Surya Bagh, Beside Melody Theatre, Vishakhapatnam, Andhra Pradesh - 530020
6. Deputy Commissioner of state Tax, O/o the Joint Commissioner of State Tax, Special Circle, VI-Shakhapatnam-2 Division, State Tax complex, Chinagadhall, VI'ShakhaPatnam, Andhra Pradesh -53004 (by RPAD)
7. One CC to M/s. JYOTHI RATNA ANUMOLU Advocate [opuc]
8. Two cos to GP FOR COMMERCIAL TAX ,High Court OfAndhra Pradesh. [ouTj
9. Two CCs to GP FOR REVENUE,High Court ofAndhra Pradesh. [OUT]
10. OneCCtoSmt. SanthiChandra, STANDINGCOUNSEL[OPUC] ll. OneCCtoADDITIONALSOLICITOR`GENERAL[OPUC]
12. Two spare copies Kj I \ HIGH COURT RRR,J & JS,J DATED :25/06/2025 POST ON 23.07.2025 ORDER WP.No.15217 of 2025 STAY I