Andhra Pradesh High Court - Amravati
M/S.P.Venkataramaniah And Co., vs Assistant Commissioner St, on 10 August, 2022
Author: C. Praveen Kumar
Bench: C. Praveen Kumar
IN THE HIGH COURT OF ANDHRA PRADESH: AT AMARAVAT! Special Criginal Jurisdiction) WEDNESDAY, THE TENTH DAY OF AUGUST TW THOUSAND AND TWENTY TWO 'PRESENT: THE HONOURABLE SRI JUSTICE C. PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION Nos: 640, 11939, 13802, 13921, 43987 OF 2021 & W.P.Nos.854, 9231, 9302, 9308, 15755, 15786, 18769, 19842 of 2022 WRIT PETITION NO: 640 OF 2027 Between: AAs. Venkataramaniah and Co, Door No. 2541-519, Miltary Colony, oth Cross Road, Vadayapaiem, Nellore District, represented by its Partner, Sri P Venkataramanian Petiioner ~ AND 1, Assistant Commissioner (ST), Nellore 1] Circie, Nellore. 2 Chief Commissioner of Goods and Services Tax, Edupugallu, Viiayawada. Andhra Pradesh. 3. Superintending Engineer, Water Resources Deparment, BRR Vamsadhara Project crole, Srikakulam. 4. Stafe of Andhra Pradesh, Represanied by its Principal Secretary, Revenue CT-H Department, Velagapudi, Amaravathi, Guntur District. & Union of India, Represented by its Finance Secretary, North Block, New Delhi 770 QOT. . Raspondenis ° Setifion under Arinie 226 of the Constitufion of India is fied praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue Writ of Mandamus declaring the impugned order in Form GST DRO-O7, dated 24.90.2020, in Order 1D - ZHSTOSZO0OD72958, for the tax period May, 2075 to December, 2018, passed by the first respondent under the APOST Act, S017, in levying SST amounting to Rs.80,934/-, penalty of Fig 90,934) and interest amounting io Re 37 548% thus totaling fo Rs.2,08,416/- as absolutely iniquitous and in violation oy Articles 14, 1@(1}(9}, 21, 37 and 36 of the Constitution of india, and set aside the same, and direct the first respondent to defer the action fil the State Government Le., the fourth rescondent and the third reapoaruient herein dishurses GST to the petitioner, IANO: 1 OF 2024 Petiion under Sention 164 CPC is filed praying that in the clrourstances stated in the affidavit Med in support of the writ petition, ihe High Court may be pleased to grant stay of all further proceedings ariging in purauanoe of impugned order in Form OST DRCO-OF, dated 24.09.2020, in Order ID - PHATOGROGD72GHS, for the tax period May, 2018 to December, 2078, passed by the firal respondent under the APGST Aci, 217, pending disposal of the Wri Batition No. 640 of 2021, on the Me of fhe High Court, The petition coming on for hearing, apon perusing the Petition and the affidavit filed in support thereof and the Orders af the High Court, dated O7.O1. 2021, 25.07 2021 4SO2 2027, OO-OG-2021, 31-05-2084, O5-O7-2001, 16-08-2021, 2740-2024, 45 14.2021, 06.12 2021 & 11.07.2021 made hersin and upon hearing the arguments of Sri.S. Krishna Murthy Advocate for the Pettioner and af GP for Commercial Tax for the Respondent, Nos 1 to 4 GP FOR IRRIGATION for R3 and Sr N. Harinath ASO for Respondent Nod. WRIT PETITION NO: 11999 OF 2024 Behvaen: Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Ready. AND 4. The Assistant Commissioner (State Taxd, Kumoold) Circle, ist Floor, CT Tone, oe indus Soho, NH-7, Geoty Road, Kurnanl, Kurnool District 2. The Executive Engineer, Water Rasournes Depariment, & C Oanal Division, Tekke, Nandyal Kumoal Distal 3, The Chief Engineer and INsirict Water Resources Offear, K C Canal Division Spe. Mourya inn Hotel, Kurnool, Rurnoo! District, 4 The Superintending Engineer, irrigation Circle, Jalamandatl, JR. Road, Kuro Kurroo! District. § The District Caollectar and Mamstrate, yolescr Gammen, Opp. Government General Hospital, Kurnoal, Kurnool Disiric & The Chief Cormissioner of State Tax, D. No. 589, B-Biock, RK Spring Valley Aparments, Educuguilu, * Jlayawada, Krishna Oistricl, Andhra Pradesh state 7. Tre Slate of Andhre Pradesh, Reo. by iis Principal Secretary, irrigation Nepartmant, AP Secretariat Buildings, Velaganud!, Guntur District, AP. 8 The State of Andhra Pradesh, Rep. by its Principal Secrelary, Finance Department, AP Secretarial Gullvings, Velagapudh, Guntur District, AP. 9. The Union of India, Rep. by its Secretary (Finance), Ministry of Finance, North Biock, New Oelhi. 770007. {0 The HOFC Sank, O.No.2414, NK Road, Nandyal, Rurnodl District Rep. by fs Sranch Manager. ._ Respondents Botition under Article 228 of the Conaiitution of India graying that in the cirournstances stated in the affidavit led therewith, ihe High Court may be pleased to issue a Writ, Order or Direction more particu any one in the nature of SATE of Mandamus declaring the action of the respondents No. & fo 4. in not raleasing the GST Tax Camponent and Other Amounts due to the pet tdioner for the works exenuied by he petitioner for them relating io KC Cangi and the action of the 1 respondent on the other hand in passing the impugned GST Order AAO No. ZHAPOTSIOD7 2580, daied 34.01.2021, imoasing Tex, interest and pemally under S neal Aot, 2017, of Re. 7 33,864) , RSS', 234/- and Rs. 73.3564 respectively foteling to Rs. 11,24, 166/-) under the SOST Act, 2017 for the Financial Yaar 8077-48 and 2018-4 9 and fury ther i pravisionally attaching the Bank Account No. GSeS1QOoGOSGNZ of the petitioner in the Toth raspondaent Bank, as arbitrary, unjust, violative of Art uele es 14, 1804) ig), oar AY and 38 af the Constitution of India, and consequently cirect Be ee Respondents No. 2 is ato pay the GST Amount either fo the 1° respondent directly to the account of the petitioner ar to the petitioner and to pay the other amaunis due fe the pet toner forthwith and set aside the levy of interest and penalty imposed hy the ist respondent. iA NO. 1 OF 202% Petition undar Section 157 CPO praying that in the crounsiances 8 slated in the affidavit fied In support of the writ petition, the High Court may be pt leased to grant slay of all further proceedings, including collection of the disputed tax, interest and parially and attachment of Bank Account of the pefificner, pursuant io the impugned GOT Order BAO No. FNS7OTS TOD? 2580, dated 31.01.2021 passed by the Jat respondent for the year FY. 2047-18 and 2078-18 under the SO ST Act, 2077, pending disposal of WP No. 11939 of 2021, an the file of the High Count The petition coming on for hearing, upon perusing the Petition and the afidav' fled in suppor thereof and yo S he Nigh Court dated 16-08-2027, 27-00-2021 a 4.3024, 06.12.2081 & 11.07 2622 made herein and upon hearing the arguments s of PY 3 Jenkete Ravi Sankar, havocate far the Petitioner, OP for commer i Yaw for the Respondent No. 4. 8, GP for Irigation for Mespendent No.g,a.4.%, GP for Revenus for Respondent No.8, 5, GP for finance for Respondent No.8, Petitioner ~ WRIT PETITION NO: 43802 OF 2021 " Between: Mis. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District, Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao. Petitioner AND 4. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh. 2. The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P. . 3. The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P. 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P. 5. The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, AP. 6. The Chief Commissioner, of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 5211 51, Andhra Pradesh. 7. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, AP. Secretariat Buildings, Velagapudi, Guntur District, A.P. 8. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. 9. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001. 40.IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. by its Branch Manager. 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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned Assessment Order AAO No. 2H3702210D12986, dated 28-01-2021, in Form GST DRC-07, imposing Tax, interest and Penalty under the CGST Act, 2017, of Rs. 46,63,138-00 (Tax) Interest @ 18 % age u/S. 50 of the CGST Act, 2017 + Rs. 16,63,138-00 for the F.Y. 2018-19, and further, even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(9), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent. 1A NO: 1 OF 2021 Petition under Section 1514 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, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned Assessment Order vide AAO No. 7H3702210D12986, dated 28-01-2021, in Form GST DRC-707, passed by the First Respondent for the F.Y. 2018-19 under the CGST Act, 2017, pending disposal of WP 43802 of 2021, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and whe order of the High Cour, dated 16.07.2024, 46-08-2021, SF QO208 1, 16-11-2027, O8.42.2021 & 11.07 2022 made herein and upon naaring ihe argqunents of Sr. Narendra Chat, Advocate for the Pattioner, SP for Sales Tax for Respondent No.1, SF for irrigation for Respondent Nine 0.3.4 & 7, GP for Revenuc for the Respondent Noo, GP for Finance for Respordent No.8, Sri N. Harinath, Asst. Salicitor General for Respondent Nod. WRIT PETITION NO: 1382" OF 2021 ~~ Retween: Avs. Water Users Association, sudravaranhd, H. No4-124 Nancikotkur Road, Atur (Village), Kurnocl Sisto, S18452, rap. by Rs Prasident, K. Venkateswarulu. Potitionsr AND 4 The Assisiant Commissioner (Sisie Tax}, Kurnool Crcie, Ist Floor, O.7. Complex, Qpp- Indus Sahoo), NH-F, Gooty Rose, Kurnad, Kurnool District AP. x The Executive Engineer. Water Resources DepariTant. we. Canal Division, Takke, Nandyal, Rurnool Cistricl, AB. , 2 The Chief Engineer and risirie! Water Rescurees CYficar, Water Resquress Department, KC. Canal Division, Qpp- Mourya inn Hotel, Kurnoal, Sune District, AP. 4 The Superintending Enginesy, Inigetion Circle, Jalamardall, RS. Road, Kuma, Kurnoal District, AP. & The District Collector and Magisirata, Gollector Somplex, Ogp- Sovarnrient Generali Hospital, Kurnool, Kuroda Cisiiet, ALP. & The Chief Commissioner of State Tax, O. NO. 3-89, R.Biack, RK. Spring Valley Apariments, Edupugall, Vijayawada $274 a4. Andhra Pradesh. +. The State of Andhra Preacesh, rap. by hie Principal Secretary te the Government, irrigation Cepariment, A.B. Sscretarial Bulhgings, Yelagapudl, Guriur Pisthiat AR, & The Stais of Andhra Pradagh, rep. by the Principal Secretary to the Govarnment, Sinance Depaririant, AP. Seoratariat Bugs, Velagapudl, Guntur District, AP. 9. The Union of india, rep. py its Secretary (Finance), Ministry of Finance, Narth Biook, New Delhi - 171Q907. 49. The State Bank of india, Mandikotkur, Kurnool District, AP, rep. by iis Branch Manager Respondents Petition under Articie £26 of the Constifution of india praying that in the efroumstanoss stated ir ine affidavit fled therewith, the High Cau may be pleased 1 ase an appropriate Wri. Onder or Direction, mare narficularly m Whe nature af MANDAMUS declaring ihe action of the Respondents 3 to 4 on the one hand ins not ralaasing ihe GST Component aroun and other amounts due fo the Petitioner for ies works axgouted by the Petiioner for fharn relating ta KO. Canal, and the action of the First Respondent on the other hand in passing the impugned GST Order- AAG No. SHATOISTODSTOS, date 9.042024, in Form GST OECAOF, Imposing Tax, Inferest and Penalty under tha OGST Act, 207/, ef Rs, 640, 1060, RS. 2 AG CFO and RS. a4.041-00 respectively (totaling fo Ms. 44 87 186/5 for the F-Y.s SO17-418 and 2018-18 and further in taking coercive stags for renave©ry af the same, by attaching the Bank Account of the Petitioner bearing No 3610827 38821, IF SO- SPINGIO( G83, In the Tenth Respondent Bank by jasguing 'Notices te Third Party under Gection 7a OC} (ey in Farm GST ORC-13, dated O4-NS-202idue fo which ihe Setitioner ia unable fo oparate He. Bank Account and is facing anteid difficuilies in running HS wugingwas and payment of Rs dues as arbiirary, unfust, PCHuRGUs, violative of Articles 14, 19{ 4yig), 21, SF anc 38 af the Conatitution of india, and sonsectuently direct the Respondents € to 4 to pay the GST Amount either to the First Raspandent direnily to the account of the Petitioner or fo the Petitioner and io pay the other amounts dus to the Petitioner forthwith and set aside the levy of interest and penalty imposed by fhe First Respondent. Us (ANG: TOF 2024 Satition under Section 191 OPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be cleased fo grant stay of all further proneedings, Including eoliection of the disputed tax. interest and penalty and attachment of Bank Account of the Petitioner, pursuant 6 the impugned GST Order- AAO No. PHOTOIZ1ODSTO14, dated 99.04-2021, in Form GST DRO, gassed by the First Resnondant for the Fs 2647-18 ard 2018-19 under the CGST Ant, SO17, pending dispasal of WP 13924 of 2024, on the file of the High coud. The petition coming on far hearing, upon perusing ihe Patition and the affidavit fied in supeort thereof and the order of the High Cour, dated 22.07.2021, 16-08-2021, 37..09-2021, 15-14-2021, N6.423.2021 & 107 202" made herein and upon hearing the arguments of Sri G Nerendra Chatty, Advacais far the Petitioner, GF for State Tax for Respondent Nos. & 8, QP for irrigation for Respondent Nos.Z, 3, 4& 7 , GP for Ravenue for Respondent No.5, GP for Finance for Respondent No.8 and of SiN. Warnath, Asst. Solicitor General for Respondent Nos.d. WRIT PETITION NO: 12987 OF 262) °° Between: ifs. Water Lisars Association, Rudravaranr-2, HNo4-TSa. Nandikotkur Road, Allur (Village), Kurnoal Sistrict, A.P. -518432, rap. by its President, K Venkaleswarulu. . Petitioner AND 4 The Assistant Commissioner {State Tax), Kurnool! Circle, 48 Fjoar, OAT. Somplex, Opp- indus Sehool, NH-?, Gooly Road, Kurnocl, Kurnoal District, AP. 2. The Executive Engineer, Water Rescuroes Deparment, B.C. Canal Division, Tekke, Nandyal, Kurncol District, AP. & The Chief Engineer anc District Water Resources Officer, Water Resources Department, KC. Canal Division, Opp Mourya inn Hotel, Kurnool, Kurnool ristrict, AP. 4. The Superintending Engineer, irrigation Circie, islamandali, R.S. Road, Kuno, Kurnool Distriel, AP. 5 The District Collector aru Magistrate, Collector Soamplex, Gop- Sovarnrant General Hospital, urnoal, Kurnool District, ALP. 8. The Chief Cormmissioner of State Tax, OD. NO. 5-58, R. Block, RK. Spring Valley Aparimants, Edupugailu, Vijayawada - 524151, Andhra Pradesh. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Jeigation Departrant, AP. Secretariat Buldings, Velagagudl, Guntur District, P. Tha State of Andhra Pradesh, rep. by ihe Principal Secretary to the Government, Finance Deapariment, AP. Sacretariat Buildings, Velagapudl, Guntur District, AP. 9. The Union of India, rep. by ts Secretary (Finance), Minisiry of Finance, Narih Block, Naw Delhi - 170007. Oe State Bank of india, Nandikotkur, Kurnoal District, A.P.. rep. by its Branch Manager. =" _ Respondents Pedition under Article 228 of the Constitution of india praying that in the giroursstances stated in fhe affidavit filed therewith, the High Court be pleased io issue an appropriate Writ. Order ar Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 fo 4 an fhe one hand in not releasing the GST Component amount anc other amounts due to the Petlioner for the works executed by the Patitioner for them relating fo «KC. Canal, and the action of the Firat Respondent on the other hand in passing the mmpugned GET Order. BAO No. FHI70121002 1210, dated ok O4-2021, in Form GST MRCAO?, imposing Tax, interest and Penally under ihe APSGST Act, 2017, of Rs. 8.40, 1062, Rs. 2 AB 07a & Rs. 84.011-00 respactively dotaling to Rs. 44.87, 1980) for the F.Y.s SsO{7-48 & 248-19 and further nm faking coercive steps for recovery of ihe same, by atlaching the Rank Account of the Patitioner bearing No 3610687866201, IFSC: SRINGOOOZS, in the Tenth Respandant Rank by issuing Nintice io Third Party under Section 79 (1) (oF in Form AST DRG-13, datad O4-O8-208 Tdue to whioh the Petitioner is unable to operate its Bank Account and is facing untold dificuities in running iis business anc payment of His cues 85 arbitrary, unjust, iniquitous, violative of Apinian 44 484M) 34. 37 and 38 af the Constitution of India, and consequently direct the & Respondents 3 to dio pay he GST Amount sither te the First Raspandant diractly to te account of the Pelifiener ar io fhe Petitioner and fo pay the other arnounts due to the Petitioner forthwith and set aside the fevy of interest and penalty imposed by the First Respondent. IANO: 1 DE 2024 Satition under Section 151 CPC is fled praying that in the circumstances stated in the affidavit fled in support of the writ getitien, the High Court may be pleased to grant stay of all further proceedings. including caflection of the dispuled fax, interest and penalty and attachment of Bank Acacunt of the Petiioner, pursuant to the imougned OST Order- AAO No. FHSTOUZ OD 1210, dated og.04-2021, in Farm GST DRCAOF, passed by ihe First Raspondent far the EY og 2017-18 and 2078-79 under the APSGST Act, 2017, pending disposal of WE 43987 of 2021, an the fle of the High Court The petition coming of for hearing, upon perusing the Petition and the affidavil fled in gsuppart thereol and order of the Migh Cour dated 20.07.2024, {6-08-2089 I7FOR-2021, 18.71.2024, O8.12.2021 & 117 2022 made herein and upon hearing the arguments of Sn G Narendra Chetly Advonate for the Petitioner, GP for States Tax for Raspondent No.1 & 6, GP for Inigation & GAD for Respondent Now. fo 4&7, GP for Seyenue for Respondent No.5, OP for Finance and Planning for Raspandent No.8 and of Sd N. Harinath, Assi. Solicitor Ganeral for Respondent! a. WRIT PETITION NO: 854 OF 2028 Behvasn. m Rami Reddy, Works Contractor Sfo. P. Narayans Reddy, Aged about 45 Years, Ho. Banaganapalll (M), Kurnool Distinct. _ Petitioner AND 4. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Deparment, Velagapudi, Amaravaihi, Guntur District, Andhra Pradesh. The Assistant Commissioner QT), Nandyal ~ fi Cire, D.No. 89/1 78-318, Old Gautam Model School Building, SRi Colony, Nandysi, Rurnool District. _ The Chief Engineer and Metriet Weier Resources OF?cer, Water Resources Department, ME Works Division, Nandyal, Kume|ol, Andhra Pradesh. 4. The Chief Commissioner of Siate Tay, ONG.8-58, RK. Spring Valley Apartments, Bandar Road, Eedupugailu Vilage, Kankipadu Mandal, Vijayawada, Krishna rietiat, Pin-827 144 5 The Principal Secretary to Qayernment, Andhra Pradesh, irrigation Depariment, AP. Serratariat Budcings. Velagapudl, Arnaravaihy, Ganiur District, Andhra Pradesh. Linion of India, Ministry of Law and Justice Through its Secretary, 4th Floor, A-Wing, Shastri Bhawan. Mew Gaihi 770000. No bos ro . Respondents Petition under Article 226 af the Constiution of India praying that in the ciroumstances stated in the affidavit Hed therewith, the Nigh Court may be pleased io issue an appropriate writ, order or direction particularly in fhe nature of Writ of Mandamus declaring ihe ampugned Summary of Order in Fores GST DRY, dated 34.04-2081 vide AAO No ZHA7TOT2 (ODS 1840 passed by the 28 regoondent levying and demanding tax @ 12 % on eanh excavation work, interest @ 34% and aise penalty equivalent (6 400 % of the tax under section 74 of tha SGST Act 2017 as legal, arbitrary, unjust, improper and also to forther dactare that non payment of GST provided in the work order { forwarding Slips even after iasuance of natifinalions wy the Government to the Petitioner as arbitrary and improper foiating Anicies 14, 19(1 Ng), 21 and 37 and 48 of the Constituion of india and consequanily to direct he frst, third to Ffih respondenta tc raiease the GST to ihe 3° recnondent for being credited fo my acGourh, weed IANO: 1 OF 202 Patifion under Section 151 CPC praying that in the circumstances giated in the affidavit fled in support of the writ petition, the High Court may be pleased {to stay of all further proceedings including collection of fax, interest and penally in pursuant to the impugned order in Form GST DRC-OF, dated 21-01-2021 vide AAO No. ZH3701210D51840 passed by the 2° reapondent herein under SGST Ach 2077, pending dispasal of WEE No.854 of 2022, on the file of the High Cour. The petition coming on for hearing, upon perusing the Petition and the afidavd #ied in support thereof and ihe earlier Order of the High Court dated VE.OL2022, 27 04 2082, 34.06.2082 & 141.07 2022 mace herain and upon hearing the argurnents of Mr Dy. MV. Murthy, jaarned Senior Counsel along with Gri Batty Grintvasa Rao, Advocate for the Patitioner, GP for Commercial Tax for the Reapondent Nos.4, 2 & 4, GP for General Administration for Respondent Nos.3 & 5 and Sri N. Harinath, Asst. Solicitor General for Respondent No.8. WRIT PETITION NO: 9231 OF 2022 -~ Setwean: Mis. Progressive Constructions cimited, D.No. 27/21/4, Streat No. 1G, Postal Colary, Eluru, Represented by its Managing Director, Sri. Praveen Pathurl, S/o. Purnachandra Sekhara Rao, Aged about 45 years, WEST GODAVARI DISTRICT, ANDHBA PRADESH _ Petitioner AND 4 Sfate of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Deparment, Velagapud), Amaravathi, Guntur District, Andhra Pradesh. 2. The Chaputy Commissioner of ST, Ehura, Eluru Division, West Godavar District, Andhra Pradesh. = The Assistant Commissioner (ST) Eluru Circle, Eluru, Weel Godavari District, Andhra Pradesh. 4 Superintendent Engineer, Somasiia Swarnamubhi Link Ganal and Swarnamushi Barrage Circle, Nellore, SFOR Nellore District, Andhra Pradesh. & The OST Council, Rep by iis Secretary, th Floor, Tower Noi, Jeevan Bharaint Buliding, Janpaih Road, Cannaught Place, NEW DELHI 110 001. Respondents Pattion under Aricie 226 of the Constitution of india praying thai in the cireurnstances stated in ihe affidavit fied therewith, the High Gourl may he pleased ic igsue an appropriate wri order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order of assessment, dated 20-11-2021 sarved on the Petitioner on 26-11-2024 under CGST Act 2017 for the perind 2018-19 disallowing the input tax credit and seeking fo levy, damang and collect the GST on the entire yalue of the cornractual services and also levy of nenally under section 74 as also interest under section 50 of the GST Lew in the absence of payment of GST from O1-OF- 2097 by the ist & 4th respondents contractes recipients as jiegal, arbitrary, hostile, venative of Arficies 14, 19(1Ng)}, 24 and 38 of the Canstitution of india as also iniquitous and io direct the 1St and 4th respondents to pay the arnournt of GST from 04-07-2077 onwards in tars of G.O.Ms. No. 58, dated 08-05-2018 along with panally and interest in terms of the impugned assesament order, IANO: 1 OF 2022 Patition under Section 151 CPC praying that in the circumstances stated in the affidavit Aled in support of the pelition, the High Court may be nleasad to stay all further prooeedings pursuant to the impugned arder of agseasinant, dated 20-11-2021 in cage ID No ZOST11200038400 in AOWNo 2N37 11210039364 for the fax period 2018-19, pending disposal of the Wirt Petition No. 9231 of 2022, on the fle of fhe High Court Segara sineoegyss sane npgennrerne The petition coming on for hearing, UPON PSTUSing fhe Peittion and the affidavit fled In support thereof and the order of the High Coun, dated 11.04.2022, 34.06.2022 & 44.07 2082 made herain and upon hearing {hs arquiTeannts af ee MALE KUMAR Advocate for the Petitioner, earned OP for Commercial Tax for Raspondant Nos. 1 to 3, learned GP for yrigation & CAD for Respondent No.4 and Sri N Marina, learned Assistant Solicitor General for Respondant No.8. WRIT PETITION NO: 9202 OF 2022 Batween. Mfg, Progressive CansiTuchons Limited, DLNo. o7ieia, Street No. 10, Postal Solony, Elure, Represented by fs Managing Director, Sr Praveen Pathurl, S/o. Pyrnachands Sekhara Rao, Aged about 45 years. West Godavari Mistrict, Andhra Fradesh Petitioner AND 4. State of Andhra Cradesh, Rep by tis Principal Secretary, Revenusi(CT) Deparment, Velagapudl, Amaravathl, Guriur Mistrict, Andhra Pradesh. 2. The Deputy commissioner of ST, Sluru, Bluray DAision, West Godavari DIstict, Andhra Pradesh. 4 The Assisiant commissioner (57), Eturu Circle, EIU, WWweat Godavari cHstrict, Andnrs Pradesh. 4. Superintendent Enginee!, Somasiia Swarnamukh) LINK Canal ark Swarnamukhl Barrage Cree, Nediors, SPSR Nellore Mistrich, Andhra Fradesh. S The GST Council, Rep by iis Gecretary, &th Floor, Tower No.l, daevan Sharathi Rugiding, Janpath Road, Connaught Bigne, NEV DHELH(~ 126 004. Raspondents Petition under Article 226 af the Sonsttution of india praying that in the dircumsisnces stated in the affidavit Tied therewith, the High Sourt may be of ased ta fgsue an appropfate wri, arder oF direction particularly in fhe nature of Writ of MANDAMUS declaring the Impugned order of assessment dated 3-14-2021 setved on the Pattioner an 20-4 1.2021 under CGST Act 2017 for the period 204 G29 digallowing the inoul tax credit and seeking fo Jevy. demand and collect the AST on the ante value af the contractual sarvicas and also levy of penally under sectian 74 8& aiso imerest under section 50 of the GST Law in the absence of payment of sy for O-O7-201F by the tat and 4th respandants nonractae reciplanis as fHegal, arbirary, Hastie, violative of Anicies 14, {g{Vg), 24 and 38 of the Constiudicn of india as aiso INQUeAUs and to direct the 15% ang 4th respandents fo pay the amount of GST from O1-gP 2017 anwards in terms of GC. Ms.No.58, dated O8-05-2078 along with penalty and inferast if terms of he wrqugned assasament order iA NOr LOE 2022 Petition under Section 487 OPC praying Mat in the clraumsiances sfaien in the affidavit fled in suppart of ihe natition, Hie High Gourl may be pleased to stay all furiher proceedings pursuant to she impugned order of assessment, dated 20-11-2025 in case [D No F371 2aGnsE40o in SONGE syi¢g7oneasad for ihe tax pericad aAi9-20, pending disposal of ine Wik Petition No. 8302 af 2022, on the He af the High Cour. The petition coming of for hearing, BpaNn perusing ihe Petition and the afidavil fied in suppart thereof and ihe ordar of ihe High Gaurt, dated 14.04.2022, 34.06.2028 & 4707 2022 made herein and UPON hearing ihe arquinents af SRY. MVR KUMAR Advocais for the Petitioner, 'warned GP for Commercial Taxes, for Raspondent Nas. 7 to 3, faarned GP for irrigation & cad for Respondent No. 4, Sri Harinath, Assistant Solicitor General for ihe Resnorlant Nad. WHIT PETITION NO: 8308 OF 2022 " Between: Vis. Pragressive Cangiructions Limited, D.Ne. 27/2414, Street No. 10, Postal Colony, Sturu, Represented by is Managing Director, Sn. Praveen Pathuri, Sf, Pumachandra Sakhara Rao, Aged about 45 years, West Godavari District, Andhra Pradesh Petitioner AND 4. State of Andhra Pradesh, Rep by is Principal Secretary, Ravenua(CT) Department, Velagapudil, Amaravathl, Guntur Distriel, Andhra Pradesh. 2 The Deputy Commissioner of ST, Eluru, Eluru Division, yest Godavari Distriat, Andhra Pradesh. 2 The Assistant Commissioner ( Andhra Pradesh. Superintendant Engineer, Somasila Swamnamukhi Link Canal and Swarnamukhi Barrage Circle, Nellore, eper Nellore District, Andhra Pradesh. The OST Council, Rep by fs Seoretary, Sth Floor, Tower No.l}, Jeevan RQharath) Building, Janpaih Road, Connaughi Place, NEW DELHE- 770 007. ST), Eluru Circle, Eluru, West Godavari Cistricl, > oe Raspondenis Patition under Arnicle 226 of the Conetitution of India praying that in the clroumsiances stated in the affidavit filed' therewith, the High Court may be pleased 16 issue an aporopriate wri, order or direction particularly in the nature of Wnt of MANDAMUS declaring the impugned order of assesement, datad 20-11-2021 served an fhe Petitioner on 26-11-2021 under CGST Act 2017 for ihe period 2017-78 disallowing the input tax credit and seaking to levy, demand and callect the GST an the ante value of the contractual services and aiso levy of genalty under section 74 ag also interest under section 50 of the GOT Law in the absence of payment of GST fram O1-07-2017 by the ist and 4ih ragspondents coniracice recipients as egal, arbitrary, hostie, violative of Anicies 14, 19C1 Mg) 21 and 38 of the Constitution of India as also iniqinious and to direct the ist andi 4th raspandenis ta pay the arsount of GST fram 1-07 2057 onwards in terms of 5,.0.Ms.No.58, dated 08-05-2078 along with nenalty and interest a) ferms of the impugned asaessinent oer, {A NO: 1 OF 2022 Patiion under Section 154 CPC praying that in the eircumstanoes stated in the affidavit fied in support of the petition, the High Court may be pleased to stay al] further praceadings pursuant to tne impugned order of assessment dated 20-1 {-2021 in case No FOSTiiz00dsedOo in AO. No. 7HA711Z10DS4851 for the tax perind 2017-78, pending disposal of the Writ Peiition No. 9306 of @29, on the file of the High Court, The petitien coming on for hearing, upon perusing the Petition and the aifidayil fled in support thereof and order of the High Court dated 11.04.2022, 34 08.2082 & 44.97.2022 made herein and upon nearing the arguments of Sr MA RC Kune, Advocate for the Pelion, learned GP for cammercial Taxes, for Reepondant Nos.t ie 3, learned GP for irrigation & CAD for Respondent No. 4, Sri.N Harinath, Assistant Solicitor General for the Respondent No.3. WRIT PETITION NO: 187 HS OF 2022 Between: M/s, President Water Users Association 17, Veipanur No. 7/89, Main Road, sladavaram, Kurnool District, Andhra Pradesh, Rep. by its Contractor Sri. M4 Rangaiah, Sio. M, Rangaiah, Aged about 72 years, Rio. Velpanur (V), Aimakur Taluk, Kurnool District. AND Petitioner 4 The State of Andhra Pradesh, Rep by #s Principal Secretary, Ravenue (OT) Department, Yelagaoudi, Amaravain, Guntur District 2 The Assistant Commissioner (STHFAC), Nandyal --{ Cirde, 0. No 5/34 & 28/38, MS.R, Complex, Near RTC Bus Stand, Nandyal, Kurnont ~ S850), Andhra Pradesh. 3 The Chief Enginser anc Histrict Water Resources Officer, Water RBSOurces ¢ Department, KC. Canal Division, Goa: Maurya inn Hotel, Kurnool, Andhra Pradesh . 4 The Chief Commissioner of State Tax, D.No.5-59, RUN, Spring Valley Apariments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Mrishne District, Pin 24444. The Principal Secretary to Government, Andiva Pradesh, irrigation Daparimant, AP. Secretariat Buildings, Velagapudl, Amaravathi, Guntur Distict, Andhra Pradesh 8. Union of india, represented by Ministry of Firrance Through Secretary ~ Revenue, Nonh Block, New Delhi ~ Tao. an (Causetitic amended vide ardaers in i & No.3 af 2022 In WP No. 18755 of 9033, dated 22.08.2022) 6g dents esponden Petition under Article 226 of tha Constition of India is fled praying that in the croumstances stated in the aNidavit fled therewith, the High Court may be nleasad to issue an agpropriate writ, order or direction naniculady in the nature of Writ of MANDAMUS declaring the impugned Summary af Order in Form GST DRG ~OF dated oe.f41-2021 vide AAO Na. PHA OSS TOD IGANG passed by ine and respondent levying and demanding tax @ 8% on earth excavation work, interest @ 18 % and also nenaily equivalent to 100% of the jax under section 7S of the COST Act 2017 for the falure on the part of the State, a6 legal, arbifrary, unjust, improper and aisa to further declare ihat non payment of GST provided in the work order { Tonwarding slips even after issuance of notifications by the Government fo the Petitioner as arbitrary are) improper viglating Anicies 14, 49(1Ng}, 21 and 3? anc 38 of the Constitution of india and consequently to diract the frst, third to Ath respondents io ralease the tax, interest and genally in terms of the imougned assasament order to the ot rasonndent for being credited fo my account. The peiition coming on for hearing, upon perusing the Patition and the affidavil Aled in support thersef and the order of the High Court, dated 94,08 2022 & 1107 202 made herein and upon hearing the arguments of Sr Mv. Kurnar Advocate for ihe Cafitioner, GP for Commercial Tax for Respondent Nos.1, 2 & 4, OP for irrigation for Respondent Nog ana of Sti N. Hayinath, Aset. Solicitor General for the Respondent Nod. WRIT PETITION NO: 18766 OF 20c2 a Batweanr: Mix. President Water Users Association, 17 Velpanur No. 7/89, Main Road, Madavaram, Kurnool District, Andhra Pradesh, Ren. by te Contractor Sri, WM. Rangaiah, Sio, M. Rangalah, Aged about 72 years, Rio. Velpanur fy), Aimakur Taluk, Kunal ratrict . Petitions AND 4 State of Andhra Pradesh, Rep by ws Principal Searetary, Revenue {OT} Separtment, Velagapudi, Amaravathi, Guntur Distriet, Andhra Pradesh. The Agsistant Commissioner { STMFAC}, Nandyal -! Circe, D.No. 25/34 and 28/38, MSR. Complex, Near m TC, Bus Stand, Nandyal, Kurncol ~HTSHO1. Andhra Pradesh. 3 The Chief Engineer and Disirict Water Resources Officer, Water Resources Deparment, K.C. Canal Division, Goo. Mourya inn Hofel, Surnaol, Andhra Pradesh. . 4 The Chief Commissioner of Stale Tax, DNo. 8-59, RB. 8. Spring Valley Apartments. Bandar Road, Eedupugailu Vilage, Kankipadu Mandal, Viayawaca, Krishna Qlgirict, Pin-827 144 . . The Principal Secretary to Government, Andhra Pradesh, Irrigation Depariment, AD. Secrefariat Sulidings, Velaganudl, Amaravathi, Guntur District, Andhra | Pradesh. . . & Union of india, Minisiry of Law and Justice Through its Secretary, 4th Finor, & Wing, Shastri Bhawan, New Delhi 110001. . - . are Mewageh State Bank of india, Velpanur Branch. Kurnool Disirict, Andhra radesh. bolt "n oa il Responcants Petition under Article 226 of the Constitution of india is lec praying that in the croumstances siaied in the affidavit fled therewith, the High Court may be pleased to issue an appropriate writ, order oF direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -OF dated 28-04-2021 vide AAO No. FHA7OV210N11438 passed by the 2° raspondent levying and demanding jax @ 6% on sarth excavation work, interest @ 48% and also panally aquivalent to 700 2% of the tax under section 73 of the SGST Act 2017 for the failure on the part of the Glals, @ legal, arbitrary, unjust. improper and also to further declare that non payment of GST srovided in the work order / forwarding slips ever after issuance of notifications by the Gavernment io the Petitioner as arbitrary and improper violating Acicias 74, 49g), 21 and 3 and 38 of the Constitution of india and consequently te direct the first, third to fAh reapondarnts {6 rstease the tax, interest and nenalty in terms of the impugned assessment order io the 93°F yaspandent for being credited to paiitioner account 1A NO. 1 OF 2022 Pativion under Section 151 OPC is fled praying that in the oiroumsiances stated in the affidavit fled in support of the writ petition, the High Caurt may be pleased to stay all further pronesdings including collection of tax, interest and penalty in pursuant fo the impugned order in Form GST DRC-O7, dated 38-04-2021 vide AAO No FHSTOSZ1001 1488 passed under SGST Act 2077, pending disposal af WEP No. (S786 of 2022, an the fle of the High Gourt. The petition camming on for hearing, upon perusing the Fatition and the affidavit filed in sugport thereof and the order of the High Court, dated 24.08.2022 & 4407 2082 made herain and upon hearing the arguments of Sri MACS EK. Kumar, Advocate for the Petitioner, GP for Commercial Tax for the Respondent Nos.i to 4, GP. FOR IRRIGATION FOR Respondent No.5 and Si. N. HARINATH, Agst. Solicitor General ot india for Respondent Nos. WRIT PETITION NO: 18788 OF 2022 Between: Sri Veera Reddy Pull, Works Contractor, Sig. Pedda Veera, Aged about 57 years, Ro, Nandyal Town, Nandyal, Kurnool District 516501, Andhra Pradesh. Petitioner AND 4 The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (C7) Denarimant, Velagapud, Amaravathy, Guntur District, Andhra Pradesh. > The Assistant Commissioner (ST), Nandyal -l Circle, D.No. 28/178-3478, Od Gautam Model School Building, SBI Colony, Nandyal, Kurnool District. *% The Chief Engineer and District Water Resources Officer, Water ResQurees Department, KC. Canal Division, Gop. Mourya inn Hotel, Kumoal, Andhra Pradesh. 4. The Chief Commissioner of State Tax, ONo.5-59, R. K. Snoring Valley Apartments, Bandar Road, Fedupugailu Vilage, Kankipadu Mandal, Vijayawada, Krishna District, Pin-821 144 : & The Principal Secretary to Sovarment, Andhra Pradesh, irrigation Department, &.P, Secretariate Buildings, Yelagapudl, Amaravathy, Guntur District, Andhra Pradesn. & Union of india, represented by Ministry of Finance Through Secretary-Revenue, North Block, New Delhi-? 10007. (Cause title amended vide orders passed in 1A No.3 of 2022 in WP.No- 15769 of D022 dated 22/08/2022) , 7. The Manager, State Bank af india, Tekki Road, Srinivasa Nagar Cente, Murradl, Andhra Pradesh. Respondents Petition under Anicte 228 of the Canstiution o ¥ India is fled praying that in we circumstances stated in the affidavit Bled therew sith, the High Court may be pleased to issue an appropriate writ, order or direction pariicularly in the nature of Writ of MANDAMUS daciaring the impugned Summary of Order in Fo m GST ORS -OF dated 48- 141-2026 vide AAO No. ZNSYT7 2000 49053 pagsed by the < * respondent levying and demanding tax @ 5 % on earth axcavali jon work, imerest 48° " and ales penally equivalent to 100 % of the tax under section 73 of the GGST Act 2017 for the falure on the part of the Stats, as flegal, arkdrary, unjust improper and aiso to fa riner declare fhat non payment of GS ST provided in the work order / corwarding slins even after isatianios of notifications by the Government to the Patitioner as arbi 'rary and ampraper violating Articles 14, 190Kg} 21 and 37 and 38 of the Constitution of India and consequently fo direct the first, third to fifth respondents ta release the fax, inferest and nenally in terme of the fmipugned assesament order to the 3rd respondent for being oradited fo petitioners sccount Fs IANO: 1 OF 2022 Patition under Section 187 OFC is fled praying ¢ thal in the ciroumstances stated in the affidavit Med in sugport of ine peti Hon, the High Court may be pleased io stay all further proosed! ngs including collection of tax. 'ntoveet and penalty in pursuant to the impugned order in Form GST ORC -OF dated 18-11-2020 vide AAD Na. FHATSOOD9GS3 passed under CGST Act 2077 pet nding disposal of WLUP.No 15788 of 2022, on the Me of Phe High Gout The petition coming on for hearing, upon perusing the Petition and the affidavi fled in support thereof and the order of the High Court, dated 24.08.2022 & 71. AYP 2082 made herein and upon hearing the argume nis of Sri MV. K. Kumar Advocate for the Patitioner, GP for Cammercie al Tax for Ressondent Nos.1, 2 & 4, GP for imgation for Respondent No.8 and of Sri N. Haringth, Asst, Solicitor General for the Respondent No.6 WRIT PETITION NO: 15842 OF 20¢2 Between: Veera Reddy Pull, Works Contracior S/o Padda Veera, Aged about S? yeare, Rée. Nandyal Town, Nandyal, Kurnool District- S78801, Andhra Pradesh. Petitioner AND 4. State of Andhra Pradesh, Rep by its Frincipa ta ry. Revenue (OT) Desanment, Velagaoudi, Amaravathi, Guntur et, Andhra Prade ah. The Assistant Commissioner (57), Nandy: 1 Cirde, O.No. 22/7 7S-31R, Ola Gautarn Model School Building, SAI Colony, Nand yal, Kumoo! District 3. The Chief Engineer and ENXetriet Water Resources OF joer, Water RESOUrces Department, KO. Canal Division. Gpp. oun ya inn Hotel, Kurnoal, Andhra Pradesh. 4. The Chief Commissioner of State Tax, DNoS-58, R. K Spring Valley Aparimenis, Bandar Road, Fedupi aga ue Villages, Kankinpadu Mandal, Vijayawada, Krishna District, Pin-821 144 The Principal Secretary to Govern mani, Andhra Pradesh, irrigation Depariment, AP. Sseretariate Buildings, Velagapudi, Amaravathi, Guntur 'District, Andhra Crete ain Se Cy Cur fs oF FPradeen, §. Union of india, Ministry of Finanne, North Block, A-Wing, Shastri Bhawan, New Delhi 770004. 7. Tre Manager Sigte Rank of india, Takk Road, Srinivasa Nagar Centre, Kurnoo Andhra Pradesh. Respandenis Pattion under Article 226 of the Constitution of india praying that in the clroumatances stated in the affidavit filed therewith, the High Court L may be plesacd tc issue Bn apgrapate writ, arder or direction parficulany in the nature of Wri of MANDAMUS deciaring the impugned Summary of Order in Farm GST ORC-O?, dated 46-14-2020 vide AAO No. ee {200 1gaQ52 passed by the 2nd respondent levying and demand ing tax @ @ 5% n earth excavation work, inerest © 18% and also penalty ORAS DAR kee mete wamdinan FR ad Hea EDT et? DAY far the fate on 13 the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating Articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2™ respondent for being credited to my account. 1A NO: 1 OF 2022 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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC-07 dated 16-11-2020 vide AAO No. ZH37112010D88510 passed under SGST Act 2017, pending disposal of W.P.No.15842 of 2022, 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 24.06.2022 & 11.07.2022 made herein and upon hearing the arguments of Sri M V J K Kumar, Advocate for the Petitioner, and of GP for Commercial Tax, for the Respondent Nos.1, 2 & 4 and Sri.N.Harinath, Assistant Solicitor General of India for respondent No.6 and of learned GP for Irrigation & CAD for respondent Nos. 2 & 5, the Court made the following: COMMON ORDER:
List on 22.08.2022.
Interim order, granted earlier, is extended by 07.09.2022. SD/-K.J.RAJA BABU ASSISTANT REGISTRAR ITTRUE COPYI/ FOR assisTAle/ REGISTRAR To, One CC to Sri.M.V.J.K.Kumar, Advocate [OPUC] One CC to of Sri G.Narendra Chetty, Advocate (OPUC) One CC to Sri P V Venkata Ravi Sankar, Advocate (OPUC) One CC to Sri.S.Krishna Murthy Advocate [OPUC] Two CC to GP for Irrigation, High Court of A.P at Amaravati (OUT) One CC to Sri N. Harinath, Asst. Solicitor General, High Court of A.P at Amaravati (OUT) | Two CCs to GP for Commercial Tax, High Court Of Andhra Pradesh. [OUT] Two CCs to GP for Revenue, High Court Of Andhra Pradesh. [OUT] _ Two CCs to GP for Finance & Planning, High Court Of Andhra Pradesh. [OUT]
10. Two CCs to GP for State Tax, High Court Of Andhra Pradesh. [OUT]
11. Two CCs to GP for Sales Tax, High Court Of Andhra Pradesh. [OUT]
42. Two CCs to GP for General Administration, High Court Of Andhra Pradesh. [OUT] |
43.One CC to Dr.M.V.K.Krishna Murthy Advocate [OPUC]
14. Two spare copies OAnakwON>= wo ON SRL HIGH COURT CPR & AVR DATED: 10.08.2022 NOTE: LIST ON 22.08.2022 ORDER WRIT PETITION Nos: 640, (7939, 12802, 13021, T3887 OF 2027 & WP Nos. 881, Q231, 9902, 9306, 15758, 1SVGS, 18788, TB8ds of 2082 EXTENSION OF EARLIER INTERIM ORDER _ ON x BSS