Andhra Pradesh High Court - Amravati
M/S.P.Venkataramaniah And Co., vs Assistant Commissioner on 9 March, 2021
Bench: U.Durga Prasad Rao, B Krishna Mohan
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI __- (SPECIAL ORIGINAL JURISIDICTION) " TUESDAY ,THE N DAY OPMMARCH TWO THOUSAND AND TWENTY-ONE :PRESENT: ' THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO 5 AND ia % THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN WRIT PETITION NO: 271 OF 2021 obey < Between: M/s. P.Venkataramaniah and Co.,, Door No.25-II-519, Military Colony, 5th Cross Road, Vedayapalem, Nellore District. represented by its partner Sri.P.Venkataramaniah Petitioner 1. Assistant Commissioner (ST), Nellore II Circle, Nellore. 2. Chief Commissioner of Goods and 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. too ar India, Represented by its Finance Secretary, North Block, New Delhi 10 001. 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 writ, order or direction particularly one in the nature of Writ of Mandamus declaring the impugned order in Form GST DRC -07, dated 21.09.2020, in Order ID 7H3709200D83103, for the tax period May, 2018 to December, 2018, passed by the first respondent under the CGST Act, 2017, in levying CGST amounting to Rs.90,934/-, penalty of Rs.90,934/- and interest amounting to Rs.27,548/- thus totaling to Rs.2,09,416/- 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 writ 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 21.09.2020, in Order ID : ZH3709200D83103, for the tax period May, 2018 to December, 2018, passed by the first respondent under the CGST Act, 2017, pending disposal of WP 271 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 order of the High Court dated 06.01.2021, 25.01.2021 & 15- 02-2021 made herein and upon hearing the arguments of Sri S. Krishna Murthy Advocate for the Petitioner and of GP for Commercial Tax for the Respondent Nos.1, 2 & 4, GP for Irrigation for Respondent No.3 and of Sri N. Harinath, Asst. Solicitor General for the Respondent No.5, the Court made the following ORDER:
For filing counter, at request, post after three (3) weeks. Interim order, granted earlier, is extended by six (6) weeks.
"
Sd/-P.VenkataRamana. PUTY REGISTRAR [TRUE COPY// DE a STR SECTION OFFICER _ cbt eens eontna rece ce To One CC to Sri S. Krishna Murthy, Advocate [OPUC] Two CCs to GP for Commercial Tax ,High Court of Andhra Pradesh. [OUT] Two CCs to GP for Irrigation High Court of Andhra Pradesh. [OUT] One CC to Sri N. Harinath, Asst. Solicitor General, High Court of A.P. at Amaravati (OUT)
5. One spare copy PON> TVR ' / Z "oo va HIGH COURT Bud UDPRJ &-bkmf DATED: 09.03.2021 ORDER WP.No.271 of 2021 INTERIM ORDER EXTENDED