Andhra Pradesh High Court - Amravati
Seapol Port Private Limited vs The Assistant Commissioner Of State ... on 18 February, 2021
Bench: U.Durga Prasad Rao, J. Uma Devi
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATT pie (SPECIAL ORIGINAL JURISDICTION) THURSDAY, THE EIGHTEENTH DAY OF FEBRUARY,~- TWO THOUSAND AND TWENTY ONE : : PRESENT: : THE HONOURABLE SRI JUSTICE U.DURGA PRASAD Rane AND % THE HONOURABLE Ms. JUSTICE J. UMA DEVIL YS 4 WRIT PETITION NO: 8395 OF 2020 ~~ Between: Seapol Port Private Limited, Door No. 11-12-15 Ground Floor, Archana Building Wilderness Drive Dasapalla Hills, Visakhapatnam, AP- 530003. Represented by its Commercial Manager Mr.M.K.Hussain, S/o. Mr. Mir Asad Hussian, R/o House No. 6/45, Ramamurthy Colony, 3°¢ Street, T.V.K.Nagar, Chennai - 600 082 .. Petitioner AND 4. The Assistant Commissioner of State Tax, Andhra Pradesh, Krupum Market Circle, Visakhapatnam . 2 The Chief Commissioner of State Tax, Andhra Pradesh, DNo.5-59, R. K. Spring Valley, Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin - 521144 ...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 of Certiorari or Mandamus or any other appropriate writ, order or direction "declaring, A. The Assessment Order u/s 62 APGST Act, 2017 and CSGT Act 2017 dated 24.03.2020 pertaining to the tax period November 2019 be declared as deemed to be withdrawn in terms of section 62(2) inasmuch the GSTR 3B return for November 2019 has already been filed by the Petitioner on 07.04.2020. B. The Assessment Orders u/s 62 for the tax periods December 2019, January 2020 and February 2020 be declared as bad and non-est in law and void ab initio as the same have been issued without complying with the preconditions mandated under Section 62 of the APGST Act, 2017 and CSGT Act 2017 and Circular No. 429/48/2019 - GST dated 24.12.2019 and Reference of the Chief Commissioner of State Tax, Andhra Pradesh, No. 06/2020 OR C. Direct that the two Rectification Applications dated 16-04-2020 filed by the petitioner be adjudicated by the Respondent No.1 before undertaking any other proceeding(s) against the petitioner. D. The time period for compliance of the Assessment Orders u/s 62 for the tax periods December 2019, January 2020 and February 2020 be declared as extended till 30.06.2020 instead of 23.04.2020 by virtue of Notification No. 35/2020 dated 03.04.2020 issued by the CBIC, Ministry of Finance, Government of India. E The Notice u/s 79(1)(c) of APGST Act, 2017 dated 13.04.2020 attaching the bank account of the Petitioner be declared as illegal, invalid and non-est in law and may be quashed and further direct the Respondent No. 1 to not undertake any further recovery proceedings. IA NO: 1 OF 2020 : 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 to i. suspend/stay the operation of the Notice dated 13.04.2020 u/s 79(1)(c) of the Andhra Pradesh Goods & Services Act, 2017. ii. Suspend/stay the operation of both the Assessment Orders u/s 62 of the Andhra Pradesh Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 iii. Suspend/stay the operation of the two demand orders in Form DRC 07 dated 13.04.2020 pertaining to the tax periods November -- December 2019 and January - February 2020 issued by Respondent No. 4 iv. Restrain the Respondent No. 1 from initiating further recovery proceedings and coercive actions till the, pending disposal of WP 8395 of 2020, 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 the orders of the High Court dated 04-05-2020, 22-06-2020 21.07.2020, 26-11-2020, 22-12-2020 & 28-01-2021 made herein and upon hearing the arguments of Sri Kristam Sakthi Niranjan Guptha, Advocate for the Petitioner and GP for Commercial Tax for the Respondents, the Court made the following. ORDER:
For filing counter, post after three (3) weeks. Interim order, granted earlier, is extended by four (4) weks. Sd/-M.RameshBa ISTRAR 'eye RE IITRUE COPY// SECTION OFFICER For To
4. One CC to Sri Kristam Sakthi Niranjan Guptha, Advocate [OPUC] ~~
2. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
3. Two spare copies Tvr HIGH COURT UDPRJ & JUD,J DATED: 18.02.2021 NOTE: POST AFTER THREE WEEKS ORDER "WP.No.8395 of 2020 EXTENSION OF INTERIM ORDER 24 FER EN 7