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) :PRESENT: THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN WRIT PETITION NO: 640 OF 2021 Between: M/s.P.Venkataramaniah and Co., Door No.25-IIl-519, Military Colony, 5th Cross Road, Vedayapalem, Nellore District, represented by its partner Sri.P.Venkataramaniah Petitioner AND 1. Assistant Commissioner (ST), Nellore -I! Circle, Nellore. 2. Chief Commissioner of Goods and 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 21.09.2020, in Order ID - ZH3709200D72958, for the tax period May, 2018 to December, 2018, passed by the first respondent under the APGST Act, 2017, in levying SGST amounting to Rs.90,934/-, penalty of Rs.90,934/- and interest amounting to Rs.27,548/- thus totaling to Rs.2,09,416/- 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 21.09.2020, in Order ID - ZH3709200D72958, for the tax period May, 2018 to December, 2018, passed by the first respondent under the APGST Act, 2017, pending disposal of the Writ Petition No. 640 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 of GP for Commercial Tax for the Respondents, the Court made the following. ORDER:
For filing counter, at request, post after three (3) weeks. To 3 Mom oa Interim order, granted earlier, is extended by six (6) weeks. Sd/-B.NarsingaRao ASSISTANT REGISTRAR IITRUE COPY// SECTION OFFICER For, One CC to Sri.S.Krishna Murthy Advocate [OPUC] Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] One spare copy HIGH COURT UDPRJ & BKMJ DATED:09.03.2021 NOTE: POST AFTER THREE (3) WEEKS. ORDER WP.No.640 of 2021 EXTENSION OF EARLIER INTERIM ORDER