Andhra Pradesh High Court - Amravati
M/S P Venkataramaniah And Co vs Assistant Commissioner St on 7 January, 2021
Bench: U.Durga Prasad Rao, J. Uma Devi
(SPECIAL ORIGINAL JURISDICTION) THURSDAY, THE SEVENTH DAY OF JANUARY, TWO THOUSAND AND TWENTY ONE PRESENT: _ tc THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAW. AND THE HONOURABLE MS JUSTICE J. UMA DEVI WRIT PETITION NO: 775 OF 2021 c Between: M/s P.Venkataramaniah & Co., Door No.25-II-519, Military Colony, 5" Cross Road, Vedayapalem, Nellore District, represented by its partner Sri.P. Venkataramaniah ... Petitioner . AND ao --_ . Assistant Commissioner St, Nellore -II Circle, Nellore. 2. Chief Commissioner of Goods & Services Tax, Edupugallu, Vijayawada, Andhra Pradesh. 3. Superintending Engineer, Water Resources Department, BRR Vamsadhara Project circle, Srikakulam. 4. State of Andhra Pradesh, Represented by its Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur District. 5. Union of India, Represented by its Finance Secretary, North Block, New Delhi 110 001. ...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 declaring the impugned order in Form GST DRC-07, dated 22.09.2020, in Order ID: ZH3709200D79750, for the tax period April, 2019 to August, 2019, passed by the first respondent under the CGST Act, 2017, in levying CGST amounting to Rs.34,54,266/-, penalty of Rs.34,54,266/- and interest amounting to Rs.7,81,894/- thus totaling to Rs.76,90,426/- as absolutely iniquitous and in violation of . Article 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and set aside the same, and direct the first respondent to defer the action till the State Government i.e., the fourth respondent and the third respondent herein disburses GST to the petitioner. IA NO: 1 OF 2021 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 arising in pursuance of impugned order in Form GST DRC-07, dated 22.09.2020, in Order ID : ZH3709200D79750, for the tax period April, 2019 to August, 2019, passed by the first respondent under the CGST Act, 2017, pending disposal of WP 775 of 2021, 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 S.Krishna Murthy, Advocate for the Petitioner and GP for Commercial Tax for the Respondents, 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 all further proceedings in pursuance of impugned order in Form GST DRC-07, dated 22.09.2020 for a period of four (4) weeks."
To,
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eNO MM Sd/-V.Savitramma a , ASSISTANT REGISTRAR ;
{47 AL TRUE COPYII SECTION OFFICER For ASSISTANT REGISTRAR The Assistant Commissioner St, Nellore -II Circle, Nellore. The Chief Commissioner of Goods & Services Tax, Edupugallu, Vijayawada, ~- Andhra Pradesh.
The Superintending Engineer, Water Resources Department, BRR Vamsadhara Project circle, Srikakulam. The Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur District, State of Andhra Pradesh. The Finance Secretary, Union of India, North Block, New Delhi 110 001. (Addresses 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] Two spare copies / HIGH COURT UDPRJ JUDJ DATED:07/01/2021 NOTE: POST THE MATTER ON 22-01-2021, ALONG WITH W.P.No.271 OF 2021 ORDER WP.No.775 of 2021 INTERIM STAY 46 JAN 074