Andhra Pradesh High Court - Amravati
M/S, Knr Constructions vs The Assistant Commissioner St, on 2 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV
(SPECIAL ORIGINAL JURISDICTION)
WEDNESDAY, THE SECOND DAY OF JULY,
TWO THOUSAND AND TWENTY FIVE
:PRESENT:
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND i-
THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 11864 OF 2025 /,--
Between :
M/s. KNR Constructions, 1-30, Godlaveedu B.Mattam, Y.S.R. District,
Andhra Pradesh -516503 Rep': by its Managing Partner, K,Nageswara
Reddy.
...Petitioner
•','AND
1. The Assistant CommI-SSI-Oner (ST), Kadapa-ll Circle,1/499 (upstairs).
Smith Road, Kadapa, Y.S.R. Kadapa District, Andhra Pradesh.
2. The State of Andhra Prade§h, Rep. by the Principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
3. The Union of India, rep. by the rep. by its secretary (Finance), Ministry
of Finance, North Block, Newl' Delhi -110001.
...Respondents
petition under Article 226 of the Constitution of India is fI'led 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 par{l-cularly in
the nature of MANDAMUS holding that the impugned Ex-Parte Assessment
Order passed by the First Respondent in Form GST DRC-07 vide Order No:
ZD370325042772D (DIN3727O32556463), dated 27-03-2025, for the F.Y.
2020-21 under the IGST, CGST and SGST Acts, 2017, is without jurisdiction,
barred by limitation, violative of the principles of natural justice and even on
merits contrary to law, unsustainable and illegal and consequently set aside
the same.
IANO: 1 OF2025
Petition under Section 151 CPC is filed 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
recovery of tax, Penalty and interest, pursuant to the impugned Ex-Parfe
Assessment Order passed by the First Respondent in Form GST DRC-07
vide Order No; ZD370325042772D (DIN3727032556463), dated 27-03-2025,
for the F.Y. 2020-21 under the lGST, COST and SGST Acts, 2017, pending
disposal of WP 11864 of 2025, 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
07.05.2025 made herein and upon hearing the arguments of
Sri G.Narendra Chefty, Advocate for the Petitioner and of GP FOR
COMMERCIAL TAX for Respondent Nos. 1 and 2 and of Sri Pasala Ponna
Rao, Deputy Solicitor General of India for Respondent No.2, the Court made
the following; :I+il;
ORDER:
[£Post the matter after filing 6f the counterrdffidavit.
Interim direction granted earlier shall stand extended till further orders." sD/-B.PRASAD RAO //TRUE COPY// I ASSs:ScTTA#Po+E~FGF::TER:AR To,
1. One CC to Sri G.Narendra Chetty, Advocate [OPUC]
2. One CC to Sri Pasala P;dsnna Rao, Deputy Solicitor General of lndia[OPUC]
3. Two CCs to GP FOR COMMERCIAL TAX, High Court of Andhra Pradesh. [OUT]
4. One spare copy.
HIGH COURT
I I.I 2
I/+
DATED-. 02/O7/2025 posT THE MAITER AFTER FILING OF THE COUNTER AFFIDAVIT ORDER wp.No.11864 of 2025 (i.t'`J-Wtjny+A:
• ~\ +l:.\l.
- -`__-` `.
` -, \ I INTERIM ORDER EXTENDED )