Sri. Veera Reddy Puli vs The State Of Andhra Pradesh on 11 July, 2022

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Andhra Pradesh High Court - Amravati

Sri. Veera Reddy Puli vs The State Of Andhra Pradesh on 11 July, 2022

Bench: C.Praveen Kumar

IN THE NEGH COURT OF ANDHRA PRADESH AT AMARAVATI
(SPECIAL ORGINAL JURISOIC TON)

ce MONDAY THE ELEVENTH DAY OF JULY
TWO THOLISAND AND TWENTY TWO
PRESENT:

THE NONOQURABLE SR! ane C. PRAVEEN KUMAR
THE HONOURABLE SRI JUSTICE TARLADA RAJASERNAR RAG

WRIT PETITION NO: 75789 OF 2022
Eetween:
Sov feara 8 Reddy Puli, Works Gontrantor, S/o. Pedda Veara, Aged about 57 years,
Rio. Nandyal T Tawn, Nandyal, Kurnool Disirict-8 18501, Andhra Pradesh.

AND

Pehtioner

1. The Stete of Andhra Pradesh, Rep by is Principal Secretary, Revenue (CT)

Department, Velaganucdi, Amaravathi, Guntur Gist) riot, Andhra Pradesh.

The Assistant Ganwnissioner (OT), Nandyal "i Circle, Do. ZOT78-378, Oki

Gautam Model School Building, SS! Colony, Nandy ral, Kurnool District.

4. The Chief Engineer and District Water Resources On iver, Water Resnuross
pepartinent KC. Canal Division, Gop. Mounya Inn Hotel, Kurnool, Andhra

radesh

4. The Chief Commissioner of Stet Tax, DNe.8-59. RR. Spring Valley
Aparimanis, Bandar Road, Eedupugaliu Vi lage, Nankipadu Mai ndal, Vijayawada,
Krishna Distrint, Fin-S21144

5. The Principal See velary to Government, Andhra Pradesh, inigation Department,
A.P. Sacretariate Buildings, Velagapudi, Amaravathi, Guntur District, Andhra
Pradesh, .

8. Union of India, represented by Ministry of Finance Through Secrelary- Revenue,
North Glock, New Dethi 7 10007,

(Cause is amended vide orders pagsed in A No.g of 2028 In WP No. 18788 of

2022 dated 22/6/2022}

The Manager, State Bank of india, Tekki Road, Srinivasa Nagar Centre, Kurnoal,
Andhya Pradesh. .
Respondents

Petition under Article 228 of the Constitution of indie is fied praying thal in
the clroeumnetances stated in the affidavil filed therewith, the High Court rey be pieasacd
io issue an appropriate wi, order or direction particularly in the nature of Writ of .
MANDAMUS declaring the impugned Summary of Order in Form GST DRO -D7 dated
16- 11-2020 vide AAO No. ZHAPI1S00D 19053 passed by the 2° respondent levyie]
ard derranaing tax @ 5 parcanf on earth excavation work, iferes! @ 18 percent are

alse pangily equivalent fo 100 percent of fhe tex under section 73 of the CGST Act 2017
far the fallure on the part of the State, as iHegal, arbilrary, unlust, inproper and alsc
further declare that non payment of GST provided In ve work order / fornvarding sips
even aller issuance of notifications by the Government lo the Pattioner as arbitrary and
impraper violaling anicies 14, TSCiHg), 21 and 2° and "38 of the Constitution of India
and consequantly to direct the first, third to fh respondents to mlease the fax, ierest

and penalty in terms of the impugned assessrrient order to the gnd respondent for being
credited fo petitioners account,

IANO: 1 OF 2028

Petition under Section 151 CPO is fled praying that in the circumstances --
stated in the affidavit fled In suoport of fhe petition, thea High Court may be plaascd io
stay all further proceedings Including collection of fax, interest and penalty in pursuant
fo the impugned order in Form GST ORC -OF dated 16-11-2020 vide AAG No.
ENS? TTSOND19053 passed under CGST Act 2017 pending dispasal of WP 15789 of

2082, on the He of the High Court.

The petdion caring on for hearing, upon perusing the Peition and the afidavil
fied in suport thereof and the arer of the High Court, daled 24.08 2022 made herein
and upgn hearing the arguments of Gn MAR. Rumar Advocate for fhe Petitioner, GP
for Commercisi Tax for Respondent Noa.t, ¢ & 4, GP for imation for Respondent Nod
and of Sri N. Harinath, Asst, Solicitor General for the Respondent No.8, the Court made
the fodawing. .

ORDER:

interim order granted cariier is extended by six (6) weeks. List the matter on 10.08.2026 under the caption for final hegring'. in thea maantime, the ragpondentia shall Ne thelr counters. Sd/- B. NARASINGS RAO DEPUTY REGISTRAR...

PRUE COPY ss bow, et 7 SECTION OFFICER To One GG to Si MV J Rurnar, Advouate [ORUC) Two COs to GP for Commernnal Tax, High Court of Andhra Pradesh. Two OCs to OP for irrigation, Nigh Court of Andhra Pradesh. [OUT] Cine 2G to Sri N, Narinath, Asst. Soficfor General, Nigh Cawt of AP at Amaravali (OUT)

5. Two spare oapies OUT Tin Cid frlh wodn vige "

Bs WNDER THE CAPTION FOR 'FINAL tee es pereny raat ne wrey aa te % N 3 "

ARM = x

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Andhra Pradesh High Court - Amravati