Andhra Pradesh High Court - Amravati
M/S P Venkataramaniah And Co vs Assistant Commissioner St on 9 March, 2021
Bench: U.Durga Prasad Rao, B Krishna Mohan
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORIGINAL JURISDICTION) peg RNG:
TUESDAY, THE NINTH DAY OF MARCH Eg
TWO THOUSAND AND TWENTY ONE AS
: :PRESENT: i
THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO:
: AND |
THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN
WRIT PETITION NO: 775 OF 2021
Between:
M/s P.Venkataramaniah & Co., Door No.25-II-519, Military Colony, 5" Cross Road,
Vedayapalem, Nellore District, represented by its partner Sri.P. Venkataramaniah
...Petitioner
AND
. Assistant Commissioner (ST), Nellore -II Circle, Nellore.
2. Chief Commissioner of Goods & Services Tax, Edupugallu, Vijayawada, Andhra
Pradesh. .
3. Superintending Engineer, Water Resources Department, BRR Vamsadhara
Project circle, Srikakulam.
4. State of Andhra Pradesh, Represented by its Principal Secretary Revenue CT-II
Department, Velagapudi, Amaravathi, Guntur District.
5. Union of India, Represented by its Finance Secretary, North Block, New Delhi
110 001.
--_--
...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 Mandamus declaring the impugned order in Form GST DRC-07, dated
22.09.2020, in Order ID: ZH3709200D79750, for the tax period April, 2019 to August,
2019, passed by the first respondent under the CGST Act, 2017, in levying CGST
amounting to Rs.34,54,266/-, penalty of Rs.34,54,266/- and _ interest amounting to
Rs.7,81,894/- thus totaling to Rs.76,90,426/- as absolutely iniquitous and in violation of
Article 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and set aside the same,
and direct the first respondent to defer the action till the State Government i.e., the
fourth respondent and the third respondent herein disburses GST to the petitioner.
IA NO: 1 OF 2021
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 grant stay of
all further proceedings arising in pursuance of impugned order in Form GST DRC-07,
dated 22.09.2020, in Order ID : ZH3709200D79750, for the tax period April, 2019 to
August, 2019, passed by the first respondent under the CGST Act, 2017, pending
disposal of WP 775 of 2021, 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 order of the High Court dated 07-01-2021, 25-01-2021
& 15.02.2021 made herein and upon hearing the arguments of Sri S.Krishna Murthy,
Advocate for the Petitioner and GP for Commercial Tax for the Respondents, the Court
made the following.
ORDER:
For filing counter, at request, post after three (3) weeks. Interim order, granted earlier, is extended by six (6) weeks. Sd/- M. RAMESH BABU ASSISTANT REGISTRAR ITRUE COPYI// aan For ASSISTANT REGISTRAR To
4. One CC to Sri. S.Krishna Murthy, Advocate [OPUC] c
2. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] ~
3. Two spare copies TVR HIGH COURT UDPRJ BKMJ DATED:09.03.2021 NOTE: POST AFTER THREE WEEKS ORDER WP.No.775 of 2021 INTERIM STAY EXTENDED