Andhra Pradesh High Court - Amravati
M/S.Koduru Rajesh Reddy, vs Assistant Commissioner St, on 7 January, 2021
Bench: U.Durga Prasad Rao, J. Uma Devi
THURSDAY, THE SEVENTH DAY OF JANUARY, TWO THOUSAND AND TWENTY ONE :PRESENT: THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HONOURABLE MS JUSTICE J. UMA DEVI . \WRIT PETITION NO: 25589 OF 2020 Between: . . M/s.Koduru Rajesh Reddy, Civil Contractor, D.No.23-4-71/1, Lecturers Colony, Magunta Layout, Nellore - 524 005, Nellore District, represented by its Proprietor Sri Koduru Rajesh Reddy. Petitioner AND Assistant Commissioner (ST), Kavali Circle, Kavali. Joint Commissioner (ST), Nellore Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore. State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District. 5. Union of India, Represented by its Finance Secretary, North Block, New Delhi - 110001 RON 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 setting aside the impugned order in Form GST DRC 07 dt.20-10-2020 passed in AAO No.ZH37 10200D83082 for the tax period July, 2017 to November, 2019 in demanding SGST and interest at the rate of 18% for the belated payment of tax and penalty totaling to Rs.15,70,707/- on the contractual receipts received by the petitioner for the above tax period amounting to Rs.1,87,39,835/- and Rs.2,38,806/- till the GST component is released by the third respondent. IA NO: 1 OF 2020 e Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in W.P.: the High Court may be pleased to grant stay of collection of SGST, interest and penalty amounting to Rs. 15,70,707/- arsing under the SGST Act, 2017 pursuant to Form GST DRC 07 dated 20-10-2020 passed by the first respondent in AAO No. ZH3710200D83082 for the tax period July, 2017 to November, 2019, Pending disposal of WP 25589 of 2020, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition and the affidavit filed herein, and upon hearing the arguments of Sri S Krishna Murthy, Advocate for the Petitioner, and GP for Commercial! Tax for Respondent Nos 1 to 4, the Court made the following. ORDER:
Learned Government Pleader for Commercial Tax takes notice on behalf of the respondents.
Post the matter on 22-01-2021, along with W.P. No. 271 of 2021.
There shall be interim stay of collection of SGST, interest and penalty amounting to Rs. 15,70,707/- arising under the SGST Act, 2017 pursuant to Form GST DRC 07, dated 20-10-2020 for a period of four (4) weeks. "
Sd/-V.Satyanarayana oc ASSISTANT GISTRAR /ITRUE COPY// SECTION OFFICER For ASSISTANT REGISTRAR To, The Assistant Commissioner (ST), Kavali Circle, Kavali, Nellore District. The Joint Commissioner (ST), Nellore, The Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore. The Special Chief Secretary, Revenue (CT) Department, State of A-P., Velagapudi, Amaravathi Mandal, Guntur District. The Finance Secretary, North Block, Union of India, New Delhi -- 110001 (Addressee Nos 1 to 5 by RPAD) 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 a FON> ONO Skm HIGH COURT UDPR,J & JUD,J DATED:07/01/2021 NOTE: POST THE MATTER ON 22-01-2021 ORDER WP.No.25589 of 2020 48 JAN 2021 INTERIM STAY