Andhra Pradesh High Court - Amravati
Alp No 10407 Of 2024 ; Fnis, Venkata Sai ... vs . The Union Of India And on 7 April, 2022
henner tebe!
IN THE HIGH COURT OF ANDHRA PRADESH): AT AMARAVATI
{Special Original Jurisdiction)
THURSDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO
PI ESENT:
PHE HONQURABLE SRI JUSTICE C. PRAVEEN ARUNMART
AND :
THE HONOURABLE SMT JUSTICE V.SUJATHA"
WRIT PETYTION NO: 8428 OF 2022
Bawean: 3
Mis.or Gayairi Stone Crushers, DNo dd 18M, Ediapady Manda, Mam Raad,
Vankaya!l apady, Gurtur [Netrict, State of Anchra Pradesh, Rep. by its Managing Fariner
Mi Vaddepall i Siva ageswara Kao.
Patitionar.--
AND
1. The Assistant Commissioner (ST), Chilakaluripel Circle. Guntur District.
Z. The State of Andhra Pradesh, Rep. by ts Principal Seoretary, Revenue (CT)
Dhapariment, AP. Seorstarial, Vel agapudl, Ameravall.
Respandenis
Petition under Article 226 of the Constitufion of india praying that in the
circumstances stated in the affidavit Ned therewith, the High Court may be pleased to
issue Writ of Mandamus or any other appropriate writ or order or direction declaring the
actian of ihe St respondent in auing Intimatic an of Tax Ascertainad as being payable
in Farm GST DRC-O1A, dated 14.09.2023 for the fax period 2OT7-18 to 2021-22 under
the Central oads and Service Tax Act nae and ihe state Goadsa and Service Tax a
e017, proposing fo lavy OGST of Rs.31S123914 and SGST of Re. St 51231 an
Royally amount paid fo the (Government, under the SGST Act and the SGST Act, ard
nropoaed penally under Section 73 of Bhe OGST Act and SGST Act, as art bitrary.
oN
contrary to the provisions of the COST f SGST Act 2OT?, without jes diction and |
vidiation of orincinies of natural justice and comsequently quash the intimation oF Tax
Ascertainad as being payable in Form GST DRC-INA, dated 11.03.2022 of the Ist
respondent, as null and void) =
PANG: TOF 2022 -~
ag
& praying that in the circurnstances stated
in the affidavit fied in sugpert of the peitiian, te va High Court may be ple eased to SUSE and
ne Oper ratian of the intimation of Tay Ascertainead as being payable in Farm GST DRC
&, dated 11.03.2022 issued by the isi resmoncient for the tax period 2077-18 to 2021-
52 onde the Central Goods and Service Tax Ant SO17 and the State Goods and
Service Tax Act, 2017, pending disposal of the Writ Petition No.6425 of 2022, on the He
of the High Court -~
Petition undar Section 157 CF
Ae
The petition coming on for hearing, upon perusing the Petition and the affidavit
Nied in support thereof and upon hearing the argue anis of Ms Shaik Vahseda Sushma,
learned course! for the peliicner and Jearned Assistant Government Pleacer for
Corpnercial Tax appearing for raspondenis, the Court made the following.
ORDER:
Hearnl Ms. Shaik Vaheecda Sushma, feared counsel for the pefilioner and learned Assistant Government Plsader for Commercial Tax appearing for respondent 4 so a and 2.
Learmed counsel for ihe peu Mone: would submul that the netitioner has already paid royally charges for tre t minerals extracted, bul sill, he has been egued the snpugred erder dated 14.06.2022 with régard to payment ef GST on the same minerals on which royally has already been paid. iaamad course! submitted that Mineral Area Development Authority & Ors. Steal Authority of indie & Ors. (got; 4 SCe 450, after noting he oof ofiet beatwean two sarier dacisians of the a Hon'ble Sugreme Court, the matter has Seen referred to 8 Nine Judges Bench of the mes ys tHenble Gugreme Cau.
Ceamed counsel further submits that aller such reference, when mpugnee order . wat SMA TY sare Seasoned then f 4 SEERA OR ts ¥ "& for payment oF Gor was agua, The malian was ona again earied io Hon bie Suprem ~ =s > : oes se Ns PReg Ses} 2 Adeit PS estitioay Piesterte ; wo EX nt % 3 eur and in ane such Case, baling Writ Peltion (Givi) No. fQ78 of 2027 (ls Laken Singh Yersus Union of india 6 Cithers), the Han'ble Supreme Cour white tagging the has passed interim anders y was further brought fo the notice of the Court that in sinilar matter ALP No 10407 of 2024 ; fNis, Venkata Sai Granites vs. The Union of india and others), inierirn stay has been aranfed by this Gout susp pending the impugned show Bed eauge motice.
Having considered the matier, sinos the vary issue as io whether GST would be shargeahle on minerais on whieh already royally has bech paid is uncer consideration bafore the Hon'ble Supreme Saurt, hare shall he interim stay as orayed Tay. List alang with W. BP No TadOyY of 2027 M.RAMESH {BABU DEPUTY REGISTRAR Ta, sahunipet Cirele, Su! ntur DNsiricto 'Department, Mate of Arvuhra Pradesh:
UL a V&e 2 by READ) 1a Adyvanate fOPUCT Hig ' Court Of Andhya Pradesh. (OUT! {. The Assistant Cammissioner (89), Oh > The Principal Searetary, Ravan AP. Secretarial, Ve lagapucl, Ay
3. One oC to Ms. Shaik x Vaheece ah 4 Two OCs to GP for omnrmercial TaN, &. we Save QUPIas ~ Ales HIGH COURT CPRE & VSi DATED OT 4/208¢ NOTE: LIST ALONG WITH W.EP.NoTO407 OF 28 ORDER WP. No.8428 of 2022 INTERIM STAY Los Aer :
Aas wee wees EEE MARA