Andhra Pradesh High Court - Amravati
M/S. Nuziveedu Swathi Coastal ... vs The Joint Commissioner Of State Taxes on 7 May, 2025
IN THE H^r H
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
ADMISSION)
(Special Original Jurisdiction)
WEDNESDAY, THE SEVENTH DAY OF MAY ^
TWO THOUSAND AND TWENTY FIVE
: PRESENT-
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
AND
THE HONOURABLE DR JUSTICE K MANMADHA RAO
Between:
WRIT PETITION NO: 12764 OF 2025 /
M/s. NUZIVEEDU SWATHI COASTAL CONSORTIUM
Quarters of Veligonda Tunnel Project,
Kothuru(V), Dornala(Md),
Prakasam District-A.P
Rep by its General Manager,
Mr. JGK Murthy
Petitioner
And
1. The Joint Commissioner of State Taxes
Nellore Division,
D.No. 15-505/2. 2 nd
Floor
R.R.Street-Nellore,
SPSR Nellore District-524001
2. The Assistant Commissioner of State Tax.
Markapur Circle,
Markapur-Prakasam Disk
3. The Chief Commission er of State Taxes,
Government of Andhra Pradesh,
D.No.12-468-4, Adjacent toi NH-16, Service Road
Kunchanapally, Guntur District,
Andhra Pradesh-522501.
4. The State of Andhra Pradesh,
Rep by its Principal Secretary
Finance Department,
Velagapudi, Amaravathi
Guntur Dist-A.P.
5. Union of India,
Rep. By its Principal Secretary,
Ministry of Finance,
Floor, Jeevan Deep Building,
Sansad Marg-New Delhi-110001. ... Respondents
WHEREAS the Petitioner above named through it's Advocate Sri K Adi Siva Vara Prasad, presented this 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 may be pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the Revision Proceedings of the 1=^' Respondent, in R.V.No.l 1/A6/2024 Dt. 21.01.2025(Ref.No.ZD370125030182\A0 for the Tax Period from April, 2018 to March 2019 in Form GST DRC 07 Dt.' " 21.01,2025 (Annexure P-1) passed under rule 109B(1),(2) r/w Sec. 108 of the A.P. Goods & Se.n/ice Tax Act, 2017 in revising the Assessment proceedings of the 2^^ Respondent passed in Ref. No. ZH370721OD23896 Dt. 20.07.2021 (IGST) (Annexure P-2) and Ref. No. ZH370721OD9969 8 Dt. 20.07.2021 (CGST) (Annexure P-3) after issuance of the Revision Show Cause Notice in R.V.No.5/2024-25/A6/2024 Dt. 16.04.2024 (Annexure P-4) and in R.V. No. 11/2024 Dt. 14.08.2024 (Annexure P-5), is without considering the letter of objections filed by the petitioner vide letter Dt. 07.06.2024 (Annexure P-6) and opportunity of personal hearing is in violation of principles of natural justice and also neither the "Revisional Authority" (Sec.2(99) appointed under Sec.4(2) R/w sec 108 the A.P. Goods & Service Tax Act, 2017 nor the officer appointed U/s 3 of the IGST Act 2017, and is in violation of principles of natural justice, arbitrary, without jurisdiction, contrary to the provisions of the A.P. /Centra! Goods and Service Tax Act 2017 and R/w sec. 20 of the IGST Act,2017, (herein after referred to as 'the Act').
■ Hence, to declare
(i) the revision Proceedings of the 1 ^ Respondent as null and void ab initio
(ii) the impugned Revision Show Cause Notice of the 1^' respondent in Form GST RVN01 Dt, 14.08.2024 is barred by limitation of time (Hi) the Notification No. CCST-S Ref. No. REV03-12039(31)/89/201c GSTSEC-CCT. Dt. 03.11.2023 of the 3'« respondent IS against to th G.O.Ms.No.247 dt 28.06.2017.
(iv) to declare the state officers are not appointed as proper officers un aer the IGST Act, 2017.
(v) and to pass such other order■ or orders as the Hon'ble Court may dee fii and proper in the circumstance of the case.
AND WHEREAS the High Court upon perusing the petition and affidavit filed herein and upon hearing the arguments of Sri K Adi Siva Vara Prasad, Advocate for the Petitioner, and of GP for Commercial Tax for Respondent Nos. 1 to 3, and of GP for Finance for Respondent No.4 and of Deputy Solicitor General for Respondent No.5, directed issue of notice to the Respondents herein to show cause as to why this WRIT PETITION should not be admitted.
sss^ss^ You viz:
1. The Joint Commissioner of State Taxes, Nellore Division, D.No.15-
505/2,2nd Floor, R.R.Street-Nellore, SPSR Nellore District-52400 1.
2. The Assistant Commissioner of State Tax, Markapur Circle, Markapur-
Prakasam Dist.
3. The Chief Commissioner of State Taxes, Government of Andhra Pradesh, D.No.12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501.
4. The Principal Secretary, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur Dist-A.P.
5. The Principal Secretary, Union of India, Ministry of Finance, 3^^ Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001.
are be and hereby directed to show cause on or before 18.06.2025 to which date the case stands posted as to why in the circumstances set out in the appeal and the affidavit filed therewith (copy enclosed) this WRIT PETITION should not be admitted.
!A 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, pursuant to the St revision proceedings of the 1 respondent in R.V.No.11/A6/2024 Dt.21.01.2025 (Ref.No.ZD370125030182W) for the Tax Period from April, 2018 to March 2019 in Form GST DRC 07 Dt. 21.01.2025 (Annexure P-1) passed under rule 109B(1),(2) r/w Sec. 108 of the A.P. Goods & Service Tax Act, 2017, Pending disposal of WP No. 12764 of 2025, on the file of the High Court.
The Court made the following: ORDER Notice before admission.
Learned Government Pleader for Commercial Tax seeks time to obtain instructions.
Post on 18.06.2025.
In the meanwhile, there shall be stay of recovery of tax, penalty and interest, if any, pursuant to the impugned revision order, dated 21.01.2025, subject to payment of 10% of the disputed tax by the petitioner.
//TRUE COPY// ^®®'®^^^REGISTRAR
F SEGff^OFF/CER
To,
1. The Joint Commissioner of State Taxes, Nellore Division, D.No.15- 505/2,2nd Floor, R.R.Street-Nellore, SPSR Nellore District-52400 1.
2. The Assistant Commissioner of State Tax, Markapur Circle, Markapur-Prakasam Dist.
3. The Chief Commissioner of State Taxes, Government of Andhra Pradesh, D.No. 12-468-4, Adjacent to NH-16, Service Road, Kunchanapally, Guntur District, Andhra Pradesh-522501.
4. The Principal Secretary, State of Andhra Pradesh, Velagapudi Amaravathi, Guntur Dist-A.P. rd
5. The Principal Secretary, Union of India, Ministry of Finance, 3 Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001. «<. . inesssw
6. One CC to Sri K Adi Siva Vara Prasad, Advocate [OPUC]
7. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
8. Two CCs to GP for Finance & Planning, High Court of Andhra Pradesh [OUT]
9. One CC to Deputy Solicitor General, High Court of AP [OUT
10. One spare copy HIGH COURT RRR, J & DR.KMR, J DATED: 07/05/2025 POSTON 18.06.2025 NOTICE BEFORE ADMISSION WP.N0.12764 0F 2025 INTERIM STAY