Andhra Pradesh High Court - Amravati
M/S. Pioneer Pile Foundation ... vs The Additional Commissioner Of Central ... on 12 November, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORIGINAL JURISDICTION) s
P'
WEDNESDAY, THE TWELFTH DAY OF NOVEMBER,
TWO THOUSAND AND TWENTY FIVE %
■ PRESENT:
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 31044 OF 2025
Between:
M/s. Pioneer Pile Foundation Construction Engineers, Reptd. by its Partner Sri
Kalvagunta Puneeth, S/o. Sri. Kalvagunta Jagan Mohan. Survey No.2, Pullaji
Peta, Srikakulam, Andhra Pradesh-532001.
...Petitioner
AND
1. The Additional Commissioner of Central Tax, (GST-Appeals), O/o. The
Commissioner of Central Tax & Customs (Appeals) 3-30-15, Ring
Road, Guntur-522006.
2. The Superintendent of Central Tax, Srikakulam West Range
Vizianagaram GST Division, Near Dandumaramma Temple
Cantonment Area, Vizianagaram-535003.
3. The Commissioner of Central Tax, Visakhapatnam COST
Commissionerate, GST Bhavan, Port Area Visakhapatnam-530035.
4. The Union of India, Rep. by the Secretary(Finance), Ministry of Finance
North Block, New Delhi-110001.
...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 or any other Writ, Direction, or Order
(a) quashing the impugned OIA dated 29.09.2025 and impugned 010 dated
19.04.2024 came to be passed by the and 2"^^ Respondents (Ex.P-1 and
(Ex.P-2) as being without jurisdiction, arbitrary, illegal and contrary to the
provisions of the Act and Circular (Ex.P-4) and in violation of principles of
natural justice, hence, the same may please be considered as non-est in the
eye of law. Consequently, the Hon'ble Court may be pleased to direct the 2 nd
Respondent to stay the recovery of the impugned demand, (b) direct the 2 nd
Respondent to accept and consider the tax invoices and certificate in terms of
the circular of CBIC dated 27.12.2022.
lA NO: 1 OF 2025
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 of recovery of
Rs.8,27,945/-; interest under Section 50 and penalty of Rs.93,659/- levied
under Section 73(9) read with Section 122(2)(a) of the Act, pursuant to the
impugned orders dated 29.09.2025 and 19.04.2024, the Petitioner will be put
to severe loss and hardship.. Pending disposal of WP 31044 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 upon hearing the arguments of Sri.C
SANJEEVA RAO Advocate for the Petitioner, Sri.SANTHI CHANDRA for
Commercial Tax, Additional Solicitor General of India, for R4 and the Court
made the following.
ORDER:
Smt. Santhi Chandra, learned Standing Counsel seeks time to file counter affidavit.
Post after filing of counter.
In the meanwhile, there shall be stay of recovery of taxes pursuant to the Order-in-Appeal, dated 29.09.2025, passed by the 1 respondent. inasmuch as the petitioner had paid an amount of Rs.4,85,982/-, on 27.10.2025, which exceeds the 10% of the disputed tax.
SD/- T. SRINIVASA RAO
ASSISTANT REGISTRAR
//TRUE COPY// /
SECTION OFFICER
For
To,
1. The Additional Commissioner of Central Tax, (GST-Appeals), O/o. The Commissioner of Central Tax and Customs (Appeals), 3-30-15, Ring Road, Guntur-522006.
2. The Superintendent of Central Tax, Srikakulam West Range, Vizianagaram GST Division, Near Dandumaramma Temple, Cantonment Area, Vizianagaram-535003.
3. The Commissioner of Central Tax, Visakhapatnam CGST Commissionerate, GST Bhavan, Port Area, Visakhapatnam-530035.
4. The Secretary (Finance), Union of India, Ministry of Finance, North Block, New Delhi-110001. (addressee 1 to 4 by RPAD)
5. One CC to SRI. C SANJEEVA RAO Advocate [OPUC]
6. One CC to SRI. SANTHI CHANDRA, Standing counsel [OPUC]
7. OneCCto Additional Solicitor General of India [OPUC]
8. Two spare copies HIGH COURT RRR,J & TCDS,J DATED: 12/11/2025 Post after filing of counter ORDER WP.No.31044 of 2025 STAY