IN THE HIGH COURT OF ANDHRA PRADESH :: AMARA (Special Original Jurisdiction)

TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

$\mathbf{1}$

PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N

WRIT PETITION Nos: 9306 of 2022, 82/2021, 196/2022, 640/2021,

851/2022, 8743/2019, 8750/2019, 8752/2019, 9231/2022, 9260/2021,

9302/2022, 9324/2021, 11939/2021, 13672/2021, 13674/2021, 13802/2021,

13979/2021, 15755/2022, 15766/2022, 15769/2022, 15935/2021, 16652/2021,

18119/2021, 18212/2021, 18631/2021, 18702/2021, 18717/2021,

18807/2021, 24348/2021, 25589/2020 and 42350 of 2018

WRIT PETITION NO: 9306 OF 2022

Between:

M/s. Progressive Constructions Limited, D.No. 27/21/4, Street No. 10, Postal Colony, Eluru, Represented by its Managing Director, Sri. Praveen Pathuri, S/o. Purnachandra Sekhara Rao, Aged about 45 years, West Godavari District, Andhra Pradesh.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari
• 3. The Assistant Commissioner (ST) Eluru Circle, Eluru, West Godavari District, Andhra Pradesh.
• 4. Superintendent Engineer, Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Nellore, SPSR Nellore District, Andhra
• 5. The GST Council, Rep by its Secretary, 5^th Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi - 110

...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order of assessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under COST Act 2017 for the period 2017-18 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section ⁵⁰ of the GST Law in the absence of payment of GST from 01-07- 2017 by the ¹ and respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the 1st and 4th respondents to pay the amount of GST from 01-07-2017 onwards in terms St of G.O.Ms. No. 58 dated 08-05-2018 along with penalty and interest in terms of the impugned assessment order.

lA NO: ¹ OF 2022

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 stay all further proceedings pursuant to the impugned order of assessment dated 20-11-2021 in case No ZD3711200039400 in A.O. No. ZH3711210D64551 for the tax period 2017-18 pending disposal of the writ petition.

Counsel for the Petitioner; SRI M V ^J K KUMAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

2

WRIT PETITION NO: 82 OF 2021

Koduru Raiesh Reddy, Civil Contractor D.No.23-4-71/1, Lecturers Colony Magunta Layout, Nellore - ⁵²⁴ ⁰⁰⁵ Nellore District represented by its Proprietor Sri Koduru Rajesh Reddy.

...Petitioner

AND

• 1. Assistant Commissioner (ST), Kavali Circle, Kavali.
• 2. Joint Commissioner (ST), Nellore
• 3. Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore
• ⁴ State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District.
• ⁵ Union of India, Represented by its Finance Secretary, 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 Writ of Mandamus setting aside the impugned order GST DRC ⁰⁷ dt.20-10-2020 passed in AAO No.ZH3710200D85381 be pleased to issue a in Form for the tax interest at totaling to Rs.15,70,707/- on petitioner for the above tax Rs.2,38,806/- till the GST component is released by the third respondent period July, ²⁰¹⁷ to November, ²⁰¹⁹ in demanding CGST and the rate of 18percent for the belated payment of tax and penalty the contractual receipts received by the period amounting to Rs.1,87,39,835/- and

Counsel for the Petitioner; SRI S.SURI BABU

Counsel for the Respondents; GP FOR COMMERCIAL TAX

Counsel for the Respondents; GP FOR ROADS & BUILDINGS

Counsel for the Respondents; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 196 OF 2022

Between:

Mr. P. Rami Reddy, Works Contractor S/o. P. Narayana Reddy, Aged about 48 Years, R/o. Banaganapalli (M), Kurnool District.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.I. Works Division, Nandyal, Kurnool, Andhra
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 21- 01-2021 vide AAO No. ZH3701210D26214 passed by the $2^{nd}$ respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 24 percent and also penalty equivalent to 100 percent of the tax under section 74 of the CGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of

GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the $2^{nd}$ respondent for being credited to my account.

IA NO: 1 OF 2022

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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D26214 passed by the 2nd respondent herein under CGST Act 2017 pending disposal of the writ petition.

IA NO: 1 OF 2024

Between:

• 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District
• 3. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 4. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, New Delhi 110001

...Petitioners/Respondents

AND

1. Mr. P. Rami Reddy, Works Contractor S/o. P. Narayana Reddy, Aged about 48 Years, R/o. Banaganapalli (M), Kurnool District.

• 2. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.I. Works Division, Nandyal, Kurnool, Andhra
• 3. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

...Respondents/Respondents

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 vacate the interim stay order dated: 06.01.2022 passed by the Hon'ble Court in WP No.196 of 2022.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 640 OF 2021

Between:

M/s.P.Venkataramaniah and Co., Door No.25-II-519, Military Colony, 5^th Cross Road, Vedayapalem, Nellore District. represented by its partner Sri.P.Venkataramaniah

...Petitioner

AND

• 1. Assistant Commissioner (ST), Nellore -Il 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. 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 21.09.2020, in Order ID - ZH3709200D72958, for the tax period May, 2018 to December, 2018, passed by the first respondent under the APGST Act, 2017, in levying SGST 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 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 -ZH3709200D72958, for the tax period May, 2018 to December, 2018, passed by the first respondent under the APGST Act, 2017, pending disposal of the above writ petition.

Counsel for the Petitioner: SRI S KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

$\overline{7}$

WRIT PETITION NO: 851 OF 2022

Between:

$\mathcal{L}$

P Rami Reddy, Works Contractor S/o. P. Narayana Reddy, Aged about 48 Years, R/o. Banaganapalli (M), Kurnool District.

...Petitioner

AND :

• 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh
• 2. The Assistant Commissioner (ST), Nandyal Il Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.I. Works Division, Nandyal, Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D51840 passed by the 2^nd respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 24percent and also penalty equivalent to 100 percent of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of

GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2^nd respondent for being credited to my account.

IA NO: 1 OF 2022

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 stay of all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH3701210D51840 passed by the $2^nd$ respondent herein under SGST Act 2017 pending disposal of the writ petition.

IA NO: 1 OF 2024

Between:

• 1. The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool
• 2. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 3. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 4. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, New Delhi 110001

...Petitioners/Respondents

AND

• 1. Mr. P. Rami Reddy, Works Contractor S/o. P. Narayana Reddy, Aged about 48 Years, R/o. Banaganapalli (M), Kurnool District.
• 2. The Chief Engineer and District Water Resources Officer, Water Resources Department, M.I. Works Division, Nandyal, Kurnool, Andhra Pradesh.

3. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur ■) District, Andhra Pradesh.

...Respondents/Respondents

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 vacate the interim stay order dated 18-01-2022 in WP.No. ⁸⁵¹ of 2022.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 8743 OF 2019

Between:

M/s.P.Venkataramaniah and Co., Door No.25-11-519, Military Colony, 5th Cross Road, Vedayapalem, Nellore District, represented by its Partner, Sri.P.Venkataramaniah.

...Petitioner

AND

• Assistant Commissioner (ST), Nellore -II circle, Nellore. 1.
• Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh. 2.
• Superintending Engineer, Water Resources Department, BRR Vamsadhara Project Circle, Srikakulam. 3.
• State of Andhra Pradesh, Represented by its Principal Secretary Revenue CT-II Department, Velagapudi, Amaravathi, Guntur District. 4.
• Union of India, Represented by its Finance Secretary, North Block, New Delhi 110 001. 5.

...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 / notice in Form GSTDRC- 01. dated 18.06.2019, in 01.04.2018 to 30.09.2018, Ref.No.37AACFP7143H1Z6, for the tax period passed by the first respondent under the SGST in levying SGST amounting to Rs.60,58 percent amounting to Rs.7,17,048/- Act, 2017. 393/-, interest @ ¹⁸ thus totaling to Rs.67.75.443/ absolutely iniquitous and in violation of Article 14, 19(1)(g), 21, 37 of The Constitution of India as and 38 and set aside the respondent to defer the action till the / respondent herein disburses GST to the petitioner. same, and direct the first State Government i.e., the fourth

lA NO: ¹ OF 2niQ

Petition under Section ¹⁵¹ CPC stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposal of the praying that in the circumstances Writ Petition grant stay of all further proceedings arising in pursuance of impugned order / notice in Form GSTDRC-01, dated 18.06.2019, in Ref.No.37AACFP7143H1Z6, for the passed by the first respondent under the tax period 01.04.2018 to 30.09.2018. SGST Act. 2017.

Counsel for the Petitioner: SRI S.KRISHNA MURTHY

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 8750 OF 2niQ

Between:

M/s.T.C.Venkateswarlu, Contractor V^ayapalem, Nellore District, T.C.Venkateswarlu. 26/11/1608. Venkatareddy Naqar represented by its Proprietor. Sr'i

...Petitioner AND

• 1. Assistant Commissioner (ST), Circle II, Nellore.
• 2. Chief Commissioner of State Tax, Edupugallu, Vijayawada Krishna District, Andhra Pradesh.
• 3. Superintending Engineer, (Roads and Buildings) Circle, Kurnool.
• 4. State of Andhra Pradesh, represented by its Principal Secretary Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District.
• 5. Union of India, Represented by its Finance Secretary, 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 be pleased to issue a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned order /notice in Form GST DRC ⁰¹ dated 22.04.2019 passed in Ref.No.37ACWPT3145R1ZE for the tax period 01-04-2018 to 30-09-2018 in demanding SGST amounting to Rs.97,56,409/-. Interest amounting to Rs.8,80,482/- and penalty amounting to Rs.97,56,409/- thus totaling to Rs.2,03,93,300/- on the contractual' receipts received by the petitioner for the above tax period amounting to Rs. 17,28,25,713/- till the GST component is released by the third respondent. may

lA NO: ¹ OF 2019

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 pending disposal of the Writ Petition grant stay of collection of SGST amounting to Rs.97,56,409/-, interest amounting to Rs.8,80,482/ and penalty amounting to Rs.97,56,409/- thus totaling to Rs.2,03,93,300/ arising under the SGST Act, 2017 pursuant to Form GST DRC ⁰¹ dated 22.04.2019 passed by the first respondent in Ref. No. 37ACWPT3145R1ZE for the tax period 01.04.2018 to 30.09.2018.

Counsel for the Petitioner: SRI ^S KRISHNA MURTHY

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR ROADS & BUILDINGS

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 8752 OF 2019

Between:

M/s.T.C.Venkateswarlu, Contractor, 26/11/1608, Venkatareddy Nagar, Vedayapalem, Nellore District, represented by its Proprietor, Sri T.C.Venkateswarlu.

...Petitioner

AND

• 1. Assistant Commissioner (ST), Circle II, Nellore.
• 2. Chief Commissioner of State Tax, Edupugallu, Vijayawada, Krishna District, Andhra Pradesh.
• 3. Superintending Engineer, (Roads and Buildings) Circle, Kurnool.
• 4. State of Andhra Pradesh, represented by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District.
• 5. Union of India, Represented by its Finance Secretary, 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 or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned order /notice in Form GST DRC 01 dated 22.04.2019 passed in Ref.No.37ACWPT3145R1ZE for the tax period 01.04-2018 to 30-09-2018 in demanding SGST amounting to Rs.97,56,409/- Interest amounting to Rs.8,80,482/- and penalty amounting to Rs.97,56,409/- thus totaling to Rs.2,03,93,300/- on the contractual receipts received by the petitioner for the above tax period amounting to Rs.17,28,25,713/- till the GST component is released by the third respondent.

IA NO: 1 OF 2019

$\mathcal{L}$

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 pending disposal of the Writ Petition grant stay of collection of CGST amounting to Rs.97,56,409/-, interest amounting to Rs.8,80,482/and penalty amounting to Rs.97,56,406/- thus totaling to Rs.2,03,93,300/arising under the SGST Act, 2017 pursuant to Form GST DRC 01 dated 22.04.2019 passed by the first respondent in Ref.No. 37ACWPT3145R1ZE for the tax period 01.04.2018 to 30.09.2018.

Counsel for the Petitioner: SRI S KRISHNA MURTHY

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR ROADS & BUILDINGS

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 9231 OF 2022

Between:

M/s. Progressive Constructions Limited, D.No. 27/21/4, Street No. 10, Postal Colony, Eluru, Represented by its Managing Director, Sri. Praveen Pathuri, S/o. Purnachandra Sekhara Rao, Aged about 45 years, West Godavari District, Andhra Pradesh.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari District, Andhra Pradesh.
• 3. The Assistant Commissioner (ST) Eluru Circle, Eluru, West Godavari District, Andhra Pradesh.
• 4. Superintendent Engineer, Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Nellore, SPSR Nellore District, Andhra Pradesh.

5. The GST Council, Rep by its Secretary, 5^th Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order of assessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under CGST Act 2017 for the period 2018-19 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section 50 of the GST Law in the absence of payment of GST from 01-07-2017 by the $1^{st}$ and $4^{th}$ respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, $19(1)(g)$ , 21 and 38 of the Constitution of India as also iniquitous and to direct the 1St and 4th respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty and interest in terms of the impugned assessment order.

IA NO: 1 OF 2022

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 stay all further proceedings pursuant to the impugned order of assessment dated 20-11-2021 in case ID No ZD3711200039400 in A.O. No. ZH3711210D39364 for the tax period 2018-19 pending disposal of the writ petition.

Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 9260 OF 2021

Between:

M/s. BAMSM Constructions, Kurnool, 44/I8/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District, A.P., represented by its Managing Partner, B. Aleem Miah.

...Petitioner

AND

• 1. The Assistant Commissioner (State Tax), Kurnool-II Circle, Floor, C.T. Complex, Opp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.
• 2. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.
• 3. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P.
• 4. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp. Central Plaza, Kurnool.
• 5. The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, 1^st Floor, Opp. Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.
• 6. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
• 7. The State of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi

...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 an appropriate Writ, Order or Direction, more

particularly in the nature of MANDAMUS declaring the action of the Respondents ² to ⁶ on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them, and the action of the First Respondent on the other hand in passing the impugned GST Order. ZH3703210D66314. dated 19- 03-2021, imposing Tax, Penalty and Interest of 25,58,391-00, Rs. 11,37,906-00 and Rs. 2,55,839-00 respectively (Total Rs. 39,52,136-00), under the SGST Act, 2017, for the Tax Periods July 2017-18 and 2018-19 especially when the Petitioner is having excess ITC in its Electronic Credit Ledger to cover the entire tax due, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents ² to ⁶ to pay the GST Amount along with interest and penalty imposed by the First Respondent either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.

lA 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 Fligh Court may be pleased to grant stay of all further proceedings, including collection of the disputed tax, interest and penalty pursuant to the impugned GST Order. ZH3703210D66314, dated 19-03-2021, passed by the First Respondent for the Tax Periods July 2017-18 and 2018-19 under the SGST Act, 2017, pending disposal of the above Writ Petition.

lA NO; ¹ OF 2022

Between:

1. The Assistant Commissioner (State Tax), Kurnool-ll Circle, Floor, C.T. Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District, A.P.

17

• 2. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.
• 3. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P.
• 4. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp. Central Plaza, Kurnool.
• 5. The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, 1^st Floor, Opp. Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.
• 6. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
• 7. The State of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi.

...Petitioners/Respondents

AND

M/s. BAMSM Constructions, Kurnool, 44/I8/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District, A.P., represented by its Managing Partner, B. Aleem Miah.

...Respondent/Petitioner

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 vacate the interim orders dated 08-07 2021 in W.P.No. 9260 of 2021 of 2021.

Counsel for the Petitioner: SRI G.NARENDRA CHETTY

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR HOME

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: ADD. ADVOCATE GENERAL

WRIT PETITION NO: 9302 OF 2022

Between:

M/s. Progressive Constructions Limited, D.No. 27/21/4, Street No. 10, Postal Colony, Eluru, Represented by its Managing Director, Sri. Praveen Pathuri, S/o. Purnachandra Sekhara Rao, Aged about 45 years, West Godavari District, Andhra Pradesh.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari District. Andhra Pradesh.
• 3. The Assistant Commissioner (ST), Eluru Circle, Eluru, West Godavari District. Andhra Pradesh.
• 4. Superintendent Engineer, Somasila Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Nellore, SPSR Nellore District, Andhra Pradesh.
• 5. The GST Council, Rep by its Secretary, 5th Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order of assessment dated 20-11-2021 served on the Petitioner on 26-11-2021 under CGST Act 2017 for the period 2019-20 disallowing the input tax credit and seeking to levy, demand and collect the GST on the entire value of the contractual services and also levy of penalty under section 74 as also interest under section 50 of the GST Law in the absence of payment of GST from 01-07-2017 by the $1^{st}$ and $4^{th}$ respondents contractee recipients as illegal, arbitrary, hostile, violative of articles 14, 19(1)(g), 21 and 38 of the Constitution of India as also iniquitous and to direct the 1St and 4th

respondents to pay the amount of GST from 01-07-2017 onwards in terms of G.O.Ms. No. 58 dated 08-05-2018 along with penalty and interest terms of the impugned assessment order. in

lA NO: ¹ OF 2022

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 stay all further proceedings pursuant to the impugned order of assessment dated 20-11-2021 in case ID No ZD3711200039400 in A.O. No. ZH3711210D60400 for the tax period 2019-20 pending disposal of the writ petition.

Counsel for the Petitioner: SRI M V ^J K KUMAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

WRIT PETITION NO: 9324 OF 2021

Between:

M/s. BAMSM Constructions. Kurnool, 44/18/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District, ^R A.P., represented by its Managing Partner, B. Aleem Miah.

...Petitioner

AND

• 1. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1"' Floor, C.T. Complex, Opp: Indus School, NH-7, Gooty Road, Kurnool Kurnool District, A.P.
• 2. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.
• 3. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-1, Srisailam, Sunnipenta, Kurnool District, A.P.
• 4. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp Central Plaza, Kurnool.
• 5. The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, 1st Floor, Opp Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.
• 6. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
• 7. The State of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The Union of India, rep. by its 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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 6 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them, and the action of the First Respondent on the other hand in passing the impugned GST Order ZH3703210D66314, dated 19-03-2021, imposing Tax, Penalty and Interest of 25,58,391-00, Rs. 11,37,906-00 and Rs. 2,55,839-00 respectively (Total Rs. 39,52,136-00), under the CGST Act, 2017, for the Tax Periods July 2017-18 and 2018-19 especially when the Petitioner is having excess ITC in its Electronic Credit Ledger to cover the entire tax due, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 6 to pay the GST Amount along with interest and penalty imposed by the First Respondent either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.

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, including collection of the disputed tax, interest and penalty pursuant to the impugned GST Order ZH3703210D66314, dated 19-03-2021, passed by the First Respondent for the Tax Periods July 2017-18 and 2018-19 under the CGST Act, 2017, pending disposal of the above Writ Petition.

IA NO: 1 OF 2022

Between:

• 1. The Assistant Commissioner (State Tax), Kurnool-II Circle, 1^st Floor, C.T. Complex, Opp: Indus School, NH-7, Gooty Road, Kurnool, Kurnool
• 2. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.
• 3. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P.
• 4. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp Central Plaza, Kurnool.
• 5. The Executive Engineer, A.P. State Police Housing Corporation, O/o at Quarter no. 20, 1^st Floor, Opp Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.
• 6. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
• 7. The State of Andhra Pradesh, rep. by the Chief Secretary to the Government, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001.

...Petitioner

AND

M/s. BAMSM Constructions, Kurnool, 44/18/G1, Viswa Apartments, Prakash Nagar, Kurnool - 518004, Kurnool District, R A.P., represented by its Managing Partner, B. Aleem Miah.

...Respondents

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 vacate the interim orders dated 08-07-2021 in W.P.No. 9324 of 2021.

Counsel for the Petitioner: SRI G NARENDRA CHETTY

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: GP FOR HOME

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: ADD. ADVOCATE GENERAL

WRIT PETITION NO: 11939 OF 2021

Between:

Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Reddy, Aged about 49 years, Occ. Business, R/o D.No. 29/208-1, Taluq Office Road, Nandyal, Kurnool District, Andhra Pradesh.

...Petitioner

AND

• The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1st Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District. 1.

• The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District. 2.

• The Chief Engineer and District Water Resources Officer, K C Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District. 3.

• 4. The Superintending Engineer. Irrigation Circle, Kurnool, Kurnool District. Jalamandali, R.S. Road,
• 5. The District Collector and Magistrate, Collector Complex Government General Hospital, Kurnool. Kurnool District, 0pp.

1

• commissioner of State Tax, D,No,559, B-Block, RK Spring PradeshTtate^ ' ^ V'iayawada, Krishna District, Andhra
• Pradesh, Rep. by its Principal Secretary, Irrigation epartment, AP Secretariat Buildings, Velagapudi, Guntur District AP.
• 8. The State of Andhra Pradesh, Rep. by its Principal Secretary Department, AP Secretariat Buildings, Velagapudi, Guntur Finance District, AP.
• Sooretary (Finance), Ministry North Block, New Delhi- 110001. ^ of Finance
• Ron 2-414, NK Road, Nandyal, Kurnool Rep. by its Branch Manager. 10. District

...Respondents

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a Writ, Order or Direction nature of 'Writ of Mandamus declaring the action of the may more particularly one in the respondents No. 2 to 4, in not releasing the GST Tax Component and Other Amounts due to the petitioner for the works executed by the petitioner for them relating to KC Canal and the action of the ¹ respondent on the other hand in passing the impugned GST Order AAO No. ZH3701210D72550 imposing Tax, interest and penalty under SGST Act, 2017, Rs.3,17,233/- and Rs. 73,356/ dated 31.01.2021 of Rs.7.33,564/-, respectively (totaling to Rs.11,24,153/-) under the SGST Act, 2017 for the for the Financial Year 2017-18 and 2018- ¹⁹ and further in provisionally attaching the Bank Account No. 09951000009002 of the petitioner in the 10th respondent Bank, arbitrary, unjust, violative of Articles 14, 19(1) (g), 21, 37 and 38 of the Constitution of India, and as consequently direct the Respondents No. 2 to 4to respondent directly to the account of pay the GST Amount either to the ¹

the pet'rtioner or to the petitioner and to pay the other amounts due to the petitioner forthwith and set aside the levy of interest and penalty imposed by the 1®* respondent.

lA 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, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the petitioner, pursuant to the impugned GST Order ZH3701210D72550, dated 31.01.2021 passed by the 1®' respondent for the year F.Y. 2017-18 and 2018-19 under the SG ST Act, 2017, pending disposal of the main Writ Petition. AAO No.

lA NO: 2 OF 2021

Between:

The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District.

...Petitioner

AND

1. Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Reddy, Aged about 49 years, Occ. Business, R/o D.No. 29/208-1, Taluq Office Road, Nandyal, Kurnool District, Andhra Pradesh.

...Respondent/Petitioner

• 2. The Assistant Commissioner (State Tax), Kurnool-ll Circle, 1®' Floor, CT Complex, 0pp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, K C Canal Division, 0pp. Mourya Inn Hotel, Kurnool, Kurnool District.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandati, R.S. Road, Kurnool, Kurnool District.
• 5. The District Collector and Magistrate, Collector Complex, Opp. Government General Hospital, Kurnool, Kurnool District.
• 6. The Chief Commissioner of State Tax, D.No.559, B-Block, RK Spring Valley Apartments, Edupugullu, Vijayawada, Krishna District, Andhra Pradesh state.
• 7. The State of Andhra Pradesh, Rep. by its Principal Secretary, Irrigation Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP.
• 8. The State of Andhra Pradesh, Rep. by its Principal Secretary, Finance Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP.
• 9. The Union of India, Rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi- 110001.

• The HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District $10.$ Rep. by its Branch Manager.

...Respondents

(Respondents 9, 10 are not necessary as party in this petition)

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 passed 16.08.2021 dated orders interim the pleased vacate inW.P.No.11939 of 2021 and dismiss the Writ Petition.

IA NO: 1 OF 2024

Between:

• 1. The Assistant Commissioner (State Tax), Kurnool-II Circle, 1st Floor, CT Complex, Opp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District.
• 2. The Chief Commissioner of State Tax, D.No.559, B-Block, RK Spring Valley Apartments, Edupugullu, Vijayawada, Krishna District, Andhra Pradesh state.

...Petitioners/Respondents

AND

1. Narahari Viswanaatha Reddy, S/o Narahari Siva Sankar Reddy, Aged about 49 years, Occ. Business, R/o D.No. 29/208-1, Taluq Office Road, Nandyal, Kurnool District, Andhra Pradesh.

...Respondent/Petitioner

• 2. The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, K C Canal Division, Opp. Mourya Inn Hotel, Kurnool, Kurnool District.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District.
• 5. The District Collector and Magistrate, Collector Complex, Opp. Government General Hospital, Kurnool, Kurnool District.
• 6. The State of Andhra Pradesh, Rep. by its Principal Secretary, Irrigation Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP.
• 7. The State of Andhra Pradesh, Rep. by its Principal Secretary, Finance Department, AP Secretariat Buildings, Velagapudi, Guntur District, AP.
• 8. The Union of India, Rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi- 110001.
• 9. The HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District Rep. by its Branch Manager.

...Respondents/Respondents

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 vacate the interim stay granted on dated 16-08-2021 in WP.No. 11939 of 2021.

Counsel for the Petitioner: SRI P V VENKATA RAVI SANKAR and Dr. P.B. Reddy

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR FINANCE & PLANNING

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

Between:

M/s. RVN Infra Private Limited, 24-2-1471, Military Colony, Dargamitta, Represented by its Managing Director, R. Venkatramaiah, S/o. Ramachandraiah, Aged about 75 years.

AND

...Petitioner

• 1. The Union of India, Rep. by its Principal Secretary, Ministry of Finance, Central Secretariat, New Delhi.
• 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 3. The Assistant Commissioner (ST), Nellore-II Circle, SPSR Nellore District. Andhra Pradesh.
• 4. The Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh.
• 5. The Superintendent Engineer, Somaseela Swarnamukhi LinkCanal and Swarnamukhi Barrage Čircle, Dargamitta, Nellore-524 004, SPSR Nellore District, Andhra Pradesh.
• 6. M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Hyderabad.

...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 an appropriate writ, order or direction particularly in the nature of Writ of mandamus declaring the impugned order of assessment in Form GST DRC 07 dated 01-02-2021 vide Order No. ZH3702210D21712 (SGST) for the tax period 2017-18 and 2018-19 issued by the $3^{rd}$ respondent herein namely the Assistant Commissioner of ST, Circle - II, Nellore received on 03-02-2021 as illegal, arbitrary, violative of fundamental rights i.e. articles 14, 19(1)(g), 21 and 38 of Constitution of India, atrocious, unlawful in the teeth of the judgment of the Hon'ble Supreme Court in the

case of State of Andhra Pradesh Vs. Larsen and Toubro in 47 APSTJ ¹²⁴ declaring possibility and scope for no multiple events ⁱ transaction of works contract involving supply of case may be, for levying tax as also simultaneous interest without any separate show the SGST Act 2017 establishing the essential ingredients of willful under declaration fraudulent intention as envisaged therein as illegal, arbitrary, opposed to the principles of natural justice. Company reported in a goods or services as the imposition of penalty and cause notices in terms of section 74 of

lA NO: ¹ OF 2091

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 stay all further proceedings, pursuant to the impugned order of assessment in Form GST DRC -07 dated 01-02-2021 respondent herein including initiation of issued by the ¹ any coercive action pursuant to the impugned order pending disposal of the writ petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

WRIT PETITION NO: 13674 OF 2091

Between:

⁵²⁴ '"oM Military Colony, Dargamitta, vfnM Represented by its Managing Director Venktramaiah. S/o. Ramachandraiah. Aged about ⁷⁵ years. R.

...Petitioner

AND

• Union of India, Rep. by its Principal Secretary, Ministry of Finance, Central Secretariat, New Delhi. 1.
• State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 2.
• The Assistant Commissioner (ST), Nellore-ll Circle, SPSR Nellore District. Andhra Pradesh. 3.
• The Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada, Andhra Pradesh. 4.
• The Superintendent Engineer, Somaseela Swarnamukhi LinkCanal and Swarnamukhi Barrage Circle, Dargamitta , Nellore-524 004, SPSR Nellore District, Andhra Pradesh. 5.
• M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Flyderabad. 6.

...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 an appropriate writ, order or direction particularly in the nature of Writ of mandamus declaring the impugned order of assessment in Form GST DRC ⁰⁷ dated 01-02-2021 vide Order No. ZH370221OD21712 (CGST) for the tax period 2017-18 and 2018-19 issued by the 3rd respondent herein namely the Assistant Commissioner of ST, Circle -II, Nellore received on 03-02-2021 as illegal, arbitrary, violative of fundamental rights i.e. articles 14, 19(1 )(g), 21 and 38 of Constitution of India, atrocious , unlawful in the teeth of the judgment of the Hon'ble Supreme Court in the case of State of Andhra Pradesh Vs. Larsen and Toubro Company reported in 47 APSTJ 124 declaring possibility and scope for no multiple events in ^a transaction of works contract involving supply of goods or services as the case may be, for levying tax as also simultaneous imposition of penalty and interest without any separate show cause notices in terms of section 74 of the CGST Act 2017 establishing the essential ingredients of willful under

declaration fraudulent intention opposed to the principles of natural justice. as envisaged therein as illegal, arbitrary

lA 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 stay all further proceedings, pursuant to the impugned order of assessment in Form GST DRC -07 dated 01-02-2021 issued by the 3rd respondent herein including initiation of any coercive action pursuant to the impugned order pending disposal of the writ petition.

lA NO: ¹ OF 2022

Between:

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nellore-ll Circle SPSR District. Andhra Pradesh. Nellore
• 3. The Chief Commissioner of Goods and Services Tax Vijayawada, Andhra Pradesh. Edupugallu

...Petitioners/Respondent Nos. 1, 2 & 3 AND

• 1. M/s RVN Infra Private Limited, 24-2-1471, Military Colony, Dargamitta Nellore -524 004 Represented by its Managing Director, R. Venktramaiah, S/o. Ramachandraiah, Aged about 75 years.
• 2. Union of India, Rep. by its Principal Secretary, Ministry of Finance Central Secretariat, New Delhi.
• 3. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue(CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 4. The Assistant Commissioner (ST), Nellore-ll Circle, SPSR Nellore District. Andhra Pradesh.
• 5. The Chief Commissioner of Goods and Services Tax, Edupugallu Vijayawada, Andhra Pradesh.
• 6. The Superintendent Engineer, Somaseela Swarnamukhi LinkCanal and Swarnamukhi Barrage Circle, Dargamitta, Nellore-524 004, SPSR Nellore District, Andhra Pradesh.
• 7. M/s. Progressive Constructions Limited, having its Registered Office at 7th Floor, Raghava North Block, Raghava Ratna Towers, Chirag Ali Lane, Abids, Hyderabad.

...Respondents/Respondents

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 vacate the interim Orders granted in W.P.No. 13674 OF 2021, dated: 10.08.2021.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: ADDL. ADVOCATE GENERAL

WRIT PETITION NO: 13802 OF 2021

Between:

$\overline{ }$

M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao.

...Petitioners

AND

• 1. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.
• 2. The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.
• 3. The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
• 5. The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, A.P.
• 6. The Chief Commissioner, of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151, Andhra Pradesh
• 7. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 9. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001.

• IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. 10. by its Branch Manager.

...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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned Assessment Order AAO No. ZH370221OD12986, dated 28-01-2021, in Form GST DRC-07, imposing Tax, Interest and Penalty under the CGST Act, 2017, of Rs. 16,63,138-00 (Tax) + Interest @ 18% u/S. 50 of the CGST Act, 2017, + Rs. 16,63,138-00 for the F.Y. 2018-19, and further, even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and

to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.

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, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned Assessment Order vide AAO No. ZH370221OD12986, dated 28-01-2021, in Form GST DRC-07, passed by the First Respondent for the F.Y. 2018-19 under the CGST Act, 2017, pending disposal of the above Writ Petition.

IA NO: 2 OF 2021

Between:

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

...Petitioners

AND

1. M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao.

...Respondent/Petitioner

• 2. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.
• 3. The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
• 5. The District Collector and Magistrate. Collector Complex Government General Hospital, Kurnool, Kurnool District. A.P. Opp
• 6. The Chief Commissioner, of State Tax. D. NO. 5-59. B-Block R.K. Pradesh ^ ^^^P'^^allu, Vijavawada 521151, Andhra
• 7. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Irrigation Department, A.P. Secretariat Buildings Velagapudi, Guntur District, A.P. '
• 8. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government. Finance Department. A.P. Secretariat Buildings Velagapudi. Guntur District, A.P. '

• Nort "d2' frooor'"*"''

• A.P., rep. 10. I^DBI Bank, Nandyal Branch, Nandyal, Kurnool District by Its Branch Manager.

...Respondents

(Respondents 9,10 are not necessary as party In this petition)

Petition under Section ¹⁵¹ CPC stated in the affidavit filed ⁱ praying that in the circumstances in support of the petition, the High Court may be -J 16.07.2021 passed in pleased vacate the interim orders dated W.P.No. 13802 of 2021 and dismiss the Writ Petition.

Counsel for the Petitioner: SRI G.NARENDRA CHETTY

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 13979 OF 2021

Between:

M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao.

...Petitioner

AND

• 1. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.
• 2. The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
• 5. The District Collector and Magistrate, Collector Complex, Opp. Government General Hospital, Kurnool, Kurnool District, A.P.
• 6. The Chief Commissioner of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijayawada 521151, Andhra Pradesh.
• 7. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 9. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001.
• IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. 10. by its Branch Manager.

...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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the action of the Respondents 2 to 4 on the one hand in not releasing the GST Component amount and other amounts due to the Petitioner for the works executed by the Petitioner for them relating to K.C. Canal, and the action of the First Respondent on the other hand in passing the impugned Assessment Order. AAO No. ZH370221OD92135, dated 28-01-2021, in Form GST DRC-07, imposing Tax, Interest and Penalty under the APSGST Act, 2017, of Rs. 16,63,138-00 (Tax) + Interest @ 18% u/S. 50 of the APSGST Act, 2017, + Rs. 16,63,138-00 for the F.Y. 2018-19, and further, even before the period of limitation available to the Petitioner for filing Appeal, in taking coercive steps for recovery of the same, by attaching the Bank Account of the Petitioner bearing S.B. A/C No. 1157104000000611, in the 10th Respondent Bank, as arbitrary, unjust, iniquitous, violative of Articles 14, 19(1)(g), 21, 37 and 38 of the Constitution of India, and consequently direct the Respondents 2 to 4 to pay the GST Amount either to the First Respondent directly to the account of the Petitioner or to the Petitioner and to pay the other amounts due to the Petitioner forthwith and set aside the levy of interest and penalty imposed by the First Respondent.

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, including collection of the disputed tax, interest and penalty and attachment of Bank Account of the Petitioner, pursuant to the impugned Assessment Order vide AAO No. ZH370221OD92135, dated 28-01-2021, in Form GST DRC-07, passed by the First Respondent for the F.Y. 2018-19 under the APSGST Act, 2017, pending disposal of the above Writ Petition.

37

IA NO: 2 OF 2021

Between:

The Executive Engineer, Water Resources Department, K.C. Canal Division, Tekke, Nandyal, Kurnool District, A.P.

...Petitioners

AND

1. M/s. B. Venkateswara Rao, Works Contractor, 1/68, Main Road, Banumukkala (V and P), Pamulapadu (M) Kurnool District Andhra Pradesh - 518442, rep. by its Proprietor B. Venkateswara Rao.

...Respondent/Petitioner

• 2. The Assistant Commissioner (State Tax), Nandyal-I Circle, D. No. 29/178-31B, Old Goutham Model School Building, SBI Colony, Nandyal, Kurnool District, Andhra Pradesh.
• 3. The Chief Engineer, and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp Mourya Inn Hotel, Kurnool, Kurnool District, A.P.
• 4. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District, A.P.
• 5. The District Collector and Magistrate, Collector Complex, Opp Government General Hospital, Kurnool, Kurnool District, A.P.
• 6. The Chief Commissioner, of State Tax, D. NO. 5-59, B-Block, R.K. Spring Valley Apartments, Edupugallu, Vijavawada 521151, Andhra Pradesh.
• 7. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 8. The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Finance Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.
• 9. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi 110001.
• IDBI Bank, Nandyal Branch, Nandyal, Kurnool District, A.P., rep. 10. by its Branch Manager.

...Respondents

(Respondents 9,10 are not necessary as party in this petition)

Petition under Section ¹⁵¹ CPC praying that in the circumstances staled in the affidavit filed in support of the petition, the High Court may be pleased be vacate the interim orders dated 20.07.2021 inW.P.No.13979 of 2021 and dismiss the Writ Petition. passed

Counsel for the Petitioner: SRI G NARENDRA CHETTY

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA DEPUTY SOLICITOR GENERAL OF INDIA RAO,

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 15755 OF 2022

Between:

Association 17, Velpanur No 7/89 Main District, Andhra Pradesh, Rep 'by its r/T nS ° aa' S/o. M. Rangaiah, Aged about ⁷² yLrs R/o. Velpanur (V), Atmakur Taluk, Kurnool District. ^ '

...Petitioner

AND

• stale of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Veiagapudi, Amaravathi, Guntur District, Andhra PradUh 1.

• InU Ti Commissioner (ST)(FAC), Nandyal -I Circie, D.No. 25/3A sTsfofAn^hra'pr'aS"' " 2.

• The Chief Engineer and District Water Resources Officer Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel Kurnool, Andhra Pradesh. 3.

• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, represented by Ministry of Finance through Secretary- Revenue, North Block, Ne\A/ Delhi 110001.
• 7. The Manager, State Bank of India, Velpanur Branch, Kurnool District, Andhra Pradesh.

...Respondents

Cause title amended vide orders passed in IA.No.3 of 2022 in WP.No.15755 of 2022 dated 22/06/2022.

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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD39219 passed by the 2nd respondent levying and demanding tax @ 6percent on earth excavation work, interest @ 18percent and also penalty equivalent to 10Opercent of the tax under section ⁷³ of the CGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the 2nd respondent for being credited to my account.

lA NO: ¹ OF 2022

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 suspend the Bank account attachment letter dated 15-04-2021

40

under GST Act 2017 issued to the $7^th$ respondent pending disposal of the writ petition.

IA NO: 2 OF 2022

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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD39219 passed under CGST Act 2017 pending disposal of the writ petition.

Counsel for the Petitioner: SRI M V J K KUMAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 15766 OF 2022

Between:

M/s. President Water Users Association, 17 Velpanur No. 7/89, Main Road, Madavaram, Kurnool District, Andhra Pradesh, Rep. by its Contractor Sri. M. Rangaiah, S/o. M. Rangaiah, Aged about 72 years, R/o. Velpanur (V), Atmakur Taluk, Kurnool District.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST)(FAC), Nandyal -I Circle, D.No. 25/3A and 25/3B, M.S.R. Complex, Near R.T.C. Bus Stand, Nandyal, Kurnool -518501. Andhra Pradesh.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, represented by Ministry of Finance through Secretary-Revenue, North Block, New Delhi 110001.
• 7. The Manager, State Bank of India, Velpanur Branch. Kurnool District, Andhra Pradesh.

...Respondents

Cause title amended vide orders passed in IA.No.3 of 2022 in WP.No.15766 of 2022 dated 22/06/2022.

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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD11438 passed by the $2^{\rm nd}$ respondent levying and demanding tax @ 6percent on earth excavation work, interest @ 18percent and also penalty equivalent to 100percent of the tax under section 73 of the SGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, $19(1)(g)$ , 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in terms of the impugned assessment order to the $2^{nd}$ respondent for being credited to my account.

lA NO: ¹ OF 2022

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 stay all further proceedings including collection of and penalty in pursuant to the impugned order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD11438 2017 pending disposal of the writ petition. tax, interest passed under SGST Act

lA NO: ² OF 2022

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 suspend the Bank account attachment letter dated under GST Act 2017 issued to the 7th respondent pending disposal writ petition. 15-04-2021 of the

lA NO: ¹ OF 2023

Between:

The Assistant Commissioner (ST)(FAC), Nandyal -I Circle and 25/3B, M.S.R. Complex, Near R.T.C. Bus Stand -518501. Andhra Pradesh. D.No. 25/3A Nandyal, Kurnool

...Petitioner/Respondent AND

1. M/s. President Water Users Association, 17 Velpanur No. 7/89 Road, Madavaram, Kurnool District, Andhra Pradesh, Rep. by its Contractor Sri. M. Rangaiah, S/o. M. Rangaiah, Aged about 72 R/o. Velpanur (V), Atmakur Taluk, Kurnool District. Main years.

...Respondent/Respondent

• 2. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 3. The Chief Engineer and District Water Resources Officer Water Resources Department, K.C, Canal Division, Opp. Mourya Inn Hotel Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Viiavawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
• 7. The Manager, State Bank of India, Velpanur Branch. Kurnool District, Andhra Pradesh.

...Respondents/Respondents (R2 to R7 with necessary parties in this petition)

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 vacate the interim stay order dated: 24.06.2022 in WP No.15766 of 2022.

Counsel for the Petitioner: SRI M V J K KUMAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 15769 OF 2022

Between:

Sri Veera Reddy Puli, Works Contractor, S/o. Pedda Veera, Aged about 57 years, R/o. Nandyal Town, Nandyal, Kurnool District-518501, Andhra Pradesh.

...Petitioner

AND

1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

• 2. The Assistant Commissioner (ST), Nandyal -II Circle, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh.

$\overline{ }$

• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, represented by Ministry of Finance through Secretary-Revenue, North Block, New Delhi 110001.
• 7. The Manager, State Bank of India, Tekki Road, Srinivasa Nagar Centre, Kurnool, Andhra Pradesh.

...Respondents

Cause title amended vide orders passed in IA.No.3 of 2022 in WP.No.15769 of 2022 dated 22/06/2022.

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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 16-11-2020 vide AAO No. ZH371120OD19053 passed by the $2^{\rm nd}$ respondent levying and demanding tax @ 5 percent on earth excavation work, interest @ 18 percent and also penalty equivalent to 100 percent of the tax under section 73 of the CGST Act 2017 for the failure on the part of the State, as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, $19(1)(g)$ , 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the tax, interest and penalty in

terms of the impugned assessment order to the 2^^^ respondent for being credited to my account.

lA NO: ¹ OF 2022

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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 16-11-2020 vide AAO No. ZH3711200D19053 passed under COST Act 2017 pending disposal of the writ petition.

lA NO: ² OF 2022

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 suspend the Bank account attachment letter dated 26-11-2020 under GST Act 2017 issued to the 7*^ respondent pending disposal of the writ petition.

Counsel for the Petitioner: SRI M V ^J K KUMAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 15935 OF 2021

Between:

Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about 54 R/o. Bandi Atmakur, Nandyal Taluk, Kurnool District. years

...Petitioner

AND

• 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal Circle-I, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
• 7. The Manager, State Bank of India, Tekki Road, Srinivasa Nagar Centre, Kurnool, Andhra Pradesh.

...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28- 01-2021 vide AAO No. ZH370221OD90687 passed by the $2^{nd}$ respondent levying and demanding tax @ 12percent on earth excavation work, interest @ 18percent and also penalty equivalent to 100percent of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, $19(1)(g)$ , 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the $2^{nd}$ respondent for being credited to my account.

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 suspend the provisional attachment under section 79(1)(c) of GST Act 2017 issued to the 7^th respondent on 15-04-2021 pending disposal of the writ petition.

IA NO: 2 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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD90687 passed under SGST Act 2017 pending disposal of the writ petition.

IA NO: 1 OF 2022

Between:

The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel. Kurnool, Andhra Pradesh.

...Petitioner/Respondent No.3

AND

1. Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about 54 years, R/o. Bandi Atmakur, Nandyal Taluk, Kurnool District.

...Respondent/Writ Petitioner

• 2. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 3. The Assistant Commissioner (ST), Nandyal Circle-I, D.No. 29/178-31B. Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 4. The Chief Engineer and District Water Resources Officer, Water Resources Department, K.C. Canal Division, Opp. Mourya Inn Hotel, Kurnool, Andhra Pradesh.
• 5. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 6. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariate Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 7. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
• 8. The Manager, State Bank of India, Tekki Road, Srinivasa Nagar Centre, Kurnool, Andhra Pradesh.

...Respondents/Respondents (Respondents 2 to 7 are formal parties)

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 vacate the interim orders dated 06-08-2021 passed in WP 15935/2021 and dismiss the writ petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 16652 OF 2021

Between:

$\mathcal{L}$

Sri Nandipati Narasimha Reddy, S/o. Obula Reddy, Aged about 54 years, R/o. Sandi Atmakur, Nandyal Taluk, Kurnool District.

AND

...Petitioner

1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

• ² The Assistant Commissioner (ST), Nandyal Circle-1, D.No. 29/178-31B, Old Gautam Model School Building, SBl Colony, Nandyal, Kurnool District.
• ³ The Chief Engineer and District Water, Resources Officer, Water Resources Department, K.C. Canal Division, 0pp. Mourya Inn Hotel Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• ⁵ The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary 4th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
• 7. The Manager, State Bank of India, Tekki Road, Srinivasa Nagar Centre, Kurnool, Andhra Pradesh.

...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 28-01-2021 vide AAO No. ZH370221OD47959 respondent levying and demanding tax @ ¹² percent on nd passed by the ² earth excavation work, interest @ 18percent and also penalty equivalent to the tax under section ⁷⁴ of the SGST Act ²⁰¹⁷ as illegal, ¹⁰⁰ percent of and also to further declare that non payment of the work order forwarding slips even after issuance of arbitrary, unjust, improper GST provided in notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), ²¹ and ³⁷ and ³⁸ of the Constitution of India direct the first, third to fifth respondents to release the and consequently to GST to the ² respondent for being credited to my account nd

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 suspend the provisional attachment under section $79(1)(c)$ of GST Act 2017 issued to the 7^th respondent on 15-04-2021 pending disposal of the writ petition.

IA NO: 2 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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC - 07 dated 28-01-2021 vide AAO No. ZH370221OD47959 passed under CGST Act 2017 pending disposal of the writ petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: SRI BETHAPALLI SURYANARAYANA (CENTRAL GOVT COUNSEL)

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

Counsel for the Respondents: GP FOR FINANCE & PLANNING

WRIT PETITION NO: 18119 OF 2021

Between:

Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk Mandal,

...Petitioner

AND

• 1. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal Circle-II, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh
• 4. The Chief Commissioner of State Tax, D.No.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary, to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH370121OD16341 passed by the 2^nd respondent levying and demanding tax 12 Percentage on earth excavation work, interest 18Percentage and also penalty equivalent to 100 percentage of the tax under section 74 of the SGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the $2^nd$ respondent for being credited to my account.

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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH370121OD16341 passed under SGST Act 2017 pending disposal of the writ petition.

IA NO: 1 OF 2022

Between:

The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh.

...Petitioner

AND

1. Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk Mandal, Kurnool District.

...Respondent/Petitioner

• 2. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 3. The Assistant Commissioner (ST), Nandyal Circle-II, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary, to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

...Respondents/Respondents

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 vacate the interim orders dated:22.09.2021 passed in W.P.No.18119 of 2021 and dismiss the Writ Petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

WRIT PETITION NO: 18212 OF 2021

Between:

Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk Mandal, Kurnool District.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal Circle-II, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 3. The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of Order in Form GST DRC -07 dated 21- 01-2021 vide AAO No. ZH370121OD16341 passed by the 2^nd respondent levying and demanding tax @ 12 percent on earth excavation work, interest @ 18 percent and also penalty equivalent to 100 percent of the tax under section 74 of the CGST Act 2017 as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST provided in the work order / forwarding slips even after issuance of notifications by the Government to the Petitioner as arbitrary and improper violating articles 14, 19(1)(g), 21 and 37 and 38 of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2nd respondent for being credited to my account.

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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -07 dated 21-01-2021 vide AAO No. ZH370121OD16341 passed under CGST Act 2017 pending disposal of the writ petition.

IA NO: 1 OF 2022

Between:

The Chief Engineer and District Water Resources Officer, Water Resources Department, SRBC Division No. 1, Banaganapalli, Kurnool, Andhra Pradesh.

...Petitioner

AND

1. Sri Gali Raja Gopal Reddy, S/o. G. Narayana Reddy, Aged about 38 years, R/o. 2/11, Main Road, Sinaganapalli Village, Owk Mandal, Kurnool District

...Respondent/Petitioner

• 2. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh
• 3. The Assistant Commissioner (ST), Nandyal Circle-II, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Viiavawada, Krishna District, Pin-521144
• 5. The Principal Secretary, to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District. Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, New Delhi 110001.

...Respondents/Respondents

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 vacate the interim orders dated:27.08.2021passed in W.P. No.18212 of 2021 and dismiss the Writ Petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

WRIT PETITION NO: 18631 OF 2021

Between:

1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH

School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K<br>PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh

2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place H.No.79-15-8/2, Prasanti Estates, of business at Tilak Road Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh

...Petitioners

AND

• 1. The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.
• 2. The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru.

...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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 30.03.2021 demanding an amount of Rs. 3,88,93,356/-towards the balance of tax due under CGST and SGST for the year 2018-19 as unenforceable till the issue of SGST and CGST is resolved by Respondent No.1. and pass necessary orders in the interest of justice.

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 an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing the demand of Rs. 3,88,93,356/- pursuant to order dated 30.03.2021 for the financial year

2018-19, pending disposal of the main writ petition and pass all necessary orders in the interest of justice.

IA NO: 2 OF 2021

Between:

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.

...Petitioners

AND

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2, Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Respondents/Petitioners

3. The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru.

...Respondent

(Respondent No.3 is not necessary as party in this petition)

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 vacate the interim orders dated 22-09-2021 passed in WP. 18631/2021 and dismiss the writ petition.

Counsel for the Petitioners: SRI M S SRINIVASA IYENGAR

Counsel for the Respondents: GP FOR IRRI AND CAD

Counsel for the Respondents: GP FOR COMMERCIAL TAX

WRIT PETITION NO: 18702 OF 2021

Between:

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K Prabhkar Rao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt. Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2, Prasanti Estates, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K Prabhkar Rao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Petitioners

AND

• 1. The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.
• 2. Government of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru.

...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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 30.03.2021 demanding an amount of Rs.4,94,48,032/- towards the balance of tax due under CGST and SGST for the year 2017-18 as unenforceable till the issue of SGST and CGST is resolved by Respondent No.1.

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 an interim order restraining Respondent No.2 from taking

any coercive steps against Petitioner No.1 for enforcing the demand of Rs.4,94,48,032/- pursuant to order dated 30.03.2021 for the financial year 2017-18, pending disposal of main writ petition.

IA NO: 2 OF 2021

Between:

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.

...Petitioners

AND

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2, Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Respondents/Petitioners

3. The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru.

...Respondent

(Respondent No.3 is not necessary as party in this petition)

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 vacate the interim orders dated 22-09-2021 passed in WP.No. 18702/2021 and dismiss the writ petition.

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

Counsel for the Respondents: GP FOR COMMERCIAL TAX

WRIT PETITION NO: 18717 OF 2021

Between:

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place Road. H.No.79-15-8/2, Prasanti Estates, Tilak of business at Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Petitioners

AND

• 1. The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary / Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.
• 2. The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru

...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 an order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 01.05.2021 for amount of Rs. 38,89,336/- towards penalty and Rs. 1,62,58,639/- towards interest under CGST and SGST for the year 2018-19 as arbitrary and illegal and unenforceable and quash the same in the interest of justice.

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 an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing the demand for an amount of Rs. 38,89,336/- towards penalty and Rs. 1,62,58,639/- towards interest by order dated 01.05.2021 for the financial year 2018-19, pending disposal of the main writ petition.

IA NO: 2 OF 2021

Between:

The State of Andhra Pradesh, Water Resources (Reforms) Department. Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.

...Petitioners

AND

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School. Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K<br>PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony. Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2, Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Respondents/Petitioners

3. The State of Andhra Pradesh, Commercial Taxes Department. represented by its Deputy Commissioner, Eluru Division, Eluru.

...Respondent

(Respondent No.3 is not necessary as party in this petition)

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 vacate the interim orders dated 22-09-2021 passed in WP. 18717/2021 and dismiss the writ petition.

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

Counsel for the Respondents: GP FOR IRRI AND CAD

Counsel for the Respondents: GP FOR COMMERCIAL TAX

WRIT PETITION NO: 18807 OF 2021

Between:

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place at H.No.79-15-8/2 Prasanti Tilak Road. Estates, business of Rajahmundry - 533103 East Godavari District, A.P. Represented by<br>Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Petitioners

AND

• 1. The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.
• 2. The State of Andhra Pradesh, Commercial Taxes Department, represented by its Deputy Commissioner, Eluru Division, Eluru

...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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondent No.2 in passing an order dated 01.05.2021 for an amount of RS. 49,44,808/- towards penalty and Rs. 2,81,99,785/- towards interest under CGST and SGST for the year 2017-18 as arbitrary and illegal and unenforceable and quash the same in the interest of justice.

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 may be pleased to grant an interim order restraining Respondent No.2 from taking any coercive steps against Petitioner No.1 for enforcing the demand for an amount of Rs. 49,44,808/- towards penalty and Rs. 2,81,99,785/- towards interest by order dated 01.05.2021 for the financial year 2017-18, pending disposal of the main writ petition in the interest of justice.

IA NO: 2 OF 2021

Between:

The State of Andhra Pradesh, Water Resources (Reforms) Department, Represented by its Secretary and Superintending Engineer, PIPLMC Circle, Tuni, E.G. District.

...Petitioners

AND

• 1. Sagittal Infra Projects, a partnership firm registered under the Indian Partnership Act, 1932 Having its place of business at 18/7, Near ZPH School, Aswaraopeta Road, Jangareddygudem, West Godavari District, A.P. Rep. by its Managing Partner Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh
• 2. M/s.RSR INFRA-Sagittal Infra Projects (JV), a joint venture of M/s RSR INFRA works (India) Pvt Ltd and Sagittal Infra Projects Having its place of business at H.No.79-15-8/2, Prasanti Estates, Tilak Road, Rajahmundry - 533103 East Godavari District, A.P. Represented by Mr.K.Krishna Kishore S/o. K PrabhkarRao, Aged 43 years, Occ. Business, R/o. 19-24, Subbareddy Colony, Jangareddygudem, West Godavari District, Andhra Pradesh.

...Respondents/Petitioners

3. The State of Andhra Pradesh, Commercial Taxes Department. represented by its Deputy Commissioner, Eluru Division, Eluru.

...Respondent

(Respondent No.3 is not necessary as party in this petition)

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 vacate the interim orders dated 22-09-2021 passed in WP.No.18807/2021 and dismiss the writ petition.

Counsel for the Petitioner: SRI M S SRINIVASA IYENGAR

Counsel for the Respondents: GP FOR IRRI AND CAD

Counsel for the Respondents: GP FOR COMMERCIAL TAX

WRIT PETITION NO: 24348 OF 2021

Between:

Sri P. Venkata Reddy, S/o. P. Pulla Reddy, Aged about 54 years, R/o. Plot No. 104, Brahma Towers, N.G.Os. Colony, Kurnool, Kurnool District.

...Petitioner

AND

• 1. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 2. The Assistant Commissioner (ST), Nandyal Circle-II, D.No. 29/178-31B, Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District
• 3. The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.I. Works Division, Nandyal, Kurnool, Andhra Pradesh.
• 4. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal, Vijayawada, Krishna District, Pin-521144
• 5. The Principal Secretary to Government, Andhra Pradesh, Irrigation Department, A.P. Secretariat Buildings, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
• 6. Union of India, Ministry of Law and Justice Through its Secretary, 4^th Floor, A-Wing, Shastri Bhawan, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned Summary of'Order in Form GST DRC-08 dated 31-03-2021 vide AAO No. ZH370421OD59577 nd passed by the ² respondent levying and demanding tax @ 12% unspecified or non categorized works, interest @ 18% and also penalty equivalent to 100% of the tax under section ⁷⁴ of the GST Act ²⁰¹⁷ as illegal, arbitrary, unjust, improper and also to further declare that non payment of GST @ 5% provided in the work order / forwarding slips even after issuance of notifications by the Government to the. Petitioner as arbitrary and improper violating articles 14, 19(1)(g), ²¹ and 37 and ³⁸ of the Constitution of India and consequently to direct the first, third to fifth respondents to release the GST to the 2'^'^ respondent for being credited to my account.

lA 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 stay all further proceedings including collection of tax, interest and penalty in pursuant to the impugned order in Form GST DRC -08 dated 31-03-2021 vide AAO No. ZH370421OD59577 passed under COST Act 2017 pending disposal of the writ petition.

Counsel for the Petitioner: SRI BATTU SRINIVASA RAO

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR IRRIGATION & CAD

WRIT PETITION NO: 25589 OF 2020

Between:

M/s.Koduru Rajesh Reddy, Civil Contractor D.No.23-4-71/1, Lecturers Colony Magunta Layout, NeNore - 524 005 Nellore District represented by its Proprietor Sri Koduru Rajesh Reddy.

...Petitioner

AND

• 1. Assistant Commissioner (ST), Kavali Circle, Kavali.
• Joint Commissioner (ST), Nellore 2.
• Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore. 3.
• State of Andhra Pradesh, represented by its Special Chief Secretary, Revenue (CT) Department, Velagapudi, Amaravathi Mandal, Guntur District. 4.
• Union of India, Represented by its Finance Secretary, North Block, New Delhi - 110001 5.

...Respondents

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Fligh Court may be pleased to issue a Writ of Mandamus setting aside the impugned order in Form GST DRC 07 dt.20- 10-2020 passed in MO No.ZH3710200D8308 ² for the tax period July, 2017 to November, 2019 in demanding SGST and interest at the rate of 18 percent for the belated payment of tax and penalty totaling to Rs.15,70,707/- on the contractual receipts received by the petitioner for the above tax period amounting to Rs.1,87,39,835/ - and Rs.2,38,806/- till the GST component is released by the third respondent.

lA NO: ¹ OF 2020

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 collection of SGST, interest and penalty amounting to Rs.15,70,707/-, arising under the SGST Act, 2017 pursuant to Form GST DRC ⁰⁷ dt.20-10-2020 passed by the first respondent in AAO

NO.ZH3710200D83082 for the tax period July, 2017 to November, 2019, pending disposal of the Writ Petition.

Counsel for the Petitioner: SRI S SURI BABU

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR ROADS & BUILDINGS

WRIT PETITION NO: 42350 OF 2018

Between:

M/s.P.Venkataramaniah and Co., Door No.25-11-519, Military Colony, 5th Cross Road, Vedayapalem, SPSRP Nellore. District Nellore. Andhra Pradesh. Represented by its partner Sri.P.Venkataramaniah

...Petitioner

AND

• 1. Assistant Commissioner (ST), Nellore II circle, 15/505-8, R.R.Street, Nellore.
• Chief Commissioner of Goods and Services Tax, Edupugallu, Vijayawada.Andhra Pradesh. 2.
• Superintending Engineer, Water Resources Department, BRR Vamsadhara Project circle, Srikakulam. 3.
• State of Andhra Pradesh, Rep. by its Principal Secretary to the Revenue(CT), Velagapudi, Guntur. 4.
• Union of India, Represented by its Finance Secretary, North Block, New Delhi 110 001. 5.

...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

i) To issue ^a writ, order or direction one more in the nature of MANDAMUS declaring the impugned notices vide Form GST

DRC-01/SGST dated 23-10-2018 (Ex. P 1) and Form GST DRCF-01/CGST dated 23-10-2018 (Ex P 2) in violation of articles 14, Constitution and set aside the as absolutely iniquitous and '•9(1)(g)> 21, 37 and 38 of the same, and

• To direct the ¹ Government, that is the T* respondent herein disburses GST the petitioner, and ii) respondent to defer the action till the State to
• To direct the and 4''" iii) respondents that is the Superintending Engineer and the State Government respectively to disburse the GST at the earliest, and
• iv) To direct the 3'^'^ respondent to remit the GST amount directly to 1®^ respondent and issue TDS certificates in Form GSTR 7A to the petitioner.

LA NO: ¹ OF 201«

Petition under Section ¹⁵¹ CPC praying that in the circumstances stated ,n the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings by the 1*' respondent till the disposal of this writ petition.

Counsel for the Petitioner: Dr S R R VISWANATH

Counsel for the Respondents: GP FOR COMMERCIAL TAX

Counsel for the Respondents: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

Counsel for the Respondents: GP FOR ROADS & BUILDINGS The Court made the following common order:

69

APHC010877032018

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

[3488]

TUESDAY, THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR

PRESENT

THE HON'BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE HARINATH.N

WRIT PETITION Nos.9306/2022, 82/2021, 196/2022, 640/2021, 851/2022, 8743/2019, 8750/2019, 8752/2019, 9231/2022, 9260/2021, 9302/2022, 9324/2021, 11939/2021, 13672/2021, 13674/2021, 13802/2021, 13979/2021, 15755/2022, 15766/2022, 157692022, 159352021, 166522021, 18119/2021, 18212/2021. 18631/2021, 18702/2021, 18717/2021, 18807/2021, 24348/2021, 25589/2020 and 42350 OF 2018

Between:

M/s.P.Venkataramaniah & Co.

...PETITIONER

Assistant Commissioner St and Others

...RESPONDENTS

Counsel for the Petitioner: Sri S.R.R.Viswanath

Counsel for the Respondents: Ld. Government Pleader for Commercial Tax Sri S.Suri Babu

AND

The Court made the following common order:

[Per Hon'ble RRR, J]

1. In all these writ petitions, the petitioners have a similar

grievance. Consequently, these writ petitions are being

disposed of by way of common order.

W.p. No.42350 of 2018 & batch 17.09.2024

• the petitioners were dealers, and had undertaken contracts to supply goods and services to various Government departments, contracts, the 2. In all these writ petitions, registered under the A.P. VAT Act The petitioners contend that in all these government departments reimbursed the petitioners for the tax payable by the petitioners under the A.P. VAT Act. However, with the advent of the from 01.07.2017, the departments stopped G.S.T. Act, effective payment of G.S.T. The Government, after realising that such payments were not being made, had issued G.O.Ms. No.58, Finance (WR.I) Department, dt.08.05.2018. In this G.O., the Government had Stipulated that the revised estimates would have to be approved separately, duly incorporating the works executed prior to 01.07.2017 and after 01.07.2017 with G.S.T. as applicable from time to time. Thereafter provision supplemental unit rates executed on or after 01.07.2017, and G.S.T. as applicable has to be added to the agreements are to be concluded with the arrived (excluding tax element) for the work bill amount.
• 3. The petitioners have approached this Court with the complaint that, despite the direction. issued under G.O.Ms. No.58,

Page 2 of 4

government departments did not comply \A/ith these directions due to which the petitioners were unable to discharge their G.S.T. liability. On account of their inability to discharge G.S.T. liability, the tax authorities have initiated action against the petitioners for recovery of the said G.S.T. along with penalty and interest, dt.08.05.2018. various

• account of these facts, the petitioners have approached this Court seeking mandamus to the respondent authorities, in the respective writ petitions to pay G.S.T, from 01.07.2017 of G.O.Ms. No.58, dt.08.05.2018 along with 4. On onwards, in terms interest in terms of the assessment orders which had arisen on account of non payment of G.S.T by the Government departments.
  • 5. These writ petitions which were filed during the years 2018 to have been pending for the past few years. Except in ^a counters have filed by the Government 2022, few cases, no departments.
  • 6. In the circumstances, keeping in view the directions issued by under G O Ms, No,58, dt,08.05.2018 we of these writ petitions with a direction to the respective departments to ascertain and release the G.S.T. amount the Government dispose

W.p. No.42350.of2018 & batch 17.09.2024

payable to the petitioners, on account of the contracts , or before 01.07.2017, The said exer<&e executed by them on ^f should be completed within date of receipt of this a period of four months from the as the interest and order. As far penalty oe open to the petitioners to approach are concerned, it would ^b the appropriate authority payment of interest under the G.S.T. Act for remission of or penalty, taking into account the special ' ^3ses and after taking into account the circumstances of these fact that non payment is said to be on account of the default of paying the G.S.T. in time. No the Government agencies in costs.

Consequently, miscellaneous writ petitions shall stand closed 7. petitions, if any. pending in these

//true copy// To,

ASSISTANT REGISTRAR SECTION OFFICER

• 1 nt. State of

• Guntur District.

• i, Guntur

• 4, The Principal Secretary of Andhra Pradesh ^ District, A.P. State

• 5. The Assistant Commissioner (ST), Nandyal Circle-ll, D.No. 29/178-31B Old Gautam Model School Building, SBI Colony, Nandyal, Kurnool District.
• 6. The Chief Engineer, and District Water Resources Officer, Water Resources Department, M.l. Works Division , Nandyal, Kurnool Andhra Pradesh. ' '
• 7. The Chief Commissioner of State Tax, DNo.5-59, R. K. Spring Valley Apartments, Bandar Road, Eedupugallu Village, Kankipadu Mandal Vijayawada, Krishna District, Pin-521144

• The Secretary and Superintending Engineer, State of Andhra Pradesh Water Resources (Reforms) Department, PIPLMC Circle Tuni ^E ^G District. ■ , . .

• 9. The Secretary (Finance), Ministry of Finance, Union of India North Block, New Delhi 110001.

• The Deputy Commissioner, State of Andhra Pradesh Commercial Taxes Department, Eluru Division, Eluru. 10.

• 11. ^ ^ ^The Assistant Commissioner (ST), Nellore II circle, 15/505-8 R.R.Street, Nellore.
• 12. The Chief Commissioner of Goods and Services Tax EduDuoallu Vijayawada. Andhra Pradesh. ^ ^
• 13. ^v Superintending Engineer, Water Resources Department BRR Vamsadhara Project circle, Srikakulam.

• The Assistant Commissioner (ST), Kavali Circle, Kavali. 14.

• The Joint Commissioner (ST), Nellore. 15.

• 16. The Superintending Engineer, (Roads and Buildings) Nellore Circle, Nellore.
• 17. The Manager, State Bank of India, Tekki Road. Srinivasa Nag Centre, Kurnool, Andhra Pradesh. ar

• The Manager, State Bank of India, Velpanur Branch. Kurnool District, Andhra Pradesh. 18.

• The Executive Engineer, Water Resources Department, K.C Canal Division. Tekke, Nandyal, Kurnool District. A.P. 19.

• The Chief Engineer and District Water Resources Officer, Water Resources Department. K.C. Canal Division, 0pp. Mourya Inn Hotel Kurnool, Kurnool District, A.P. 20.

• The Superintending Engineer, Irrigation Circle, Jalamandali, R.S Road, Kurnool, Kurnool District, A.P. 21.

• The District Collector and Magistrate, Collector Complex, Opp. 22. Government General Hospital, Kurnool, Kurnool District, A.P.

• The Branch Manager, IDBI Bank, Nandyal Branch, Nandyal, 23. Kurnool District, A.P.

• 24. The Superintendent Engineer, Somaseela Swarnamukhi Link Canal and Swarnamukhi Barrage Circle, Dargamitta, Nellore-524 004, SPSR Nellore District, Andhra Pradesh.
• 25. The Assistant Commissioner (State Tax), Kurnool-II Circle, 1^st Floor, CT Complex, Opp. Indus School, NH-7, Gooty Road, Kurnool, Kurnool District.
• 26. The Executive Engineer, Water Resources Department, K C Canal Division, Tekke, Nandyal, Kurnool District.
• 27. The Superintending Engineer, Irrigation Circle, Jalamandali, R.S. Road, Kurnool, Kurnool District,
• 28. The Branch Manager, HDFC Bank, D.No.2-414, NK Road, Nandyal, Kurnool District.
• 29. The Executive Engineer, Tribal Welfare Engineering Department (TWED Srisailam), O/o at EE Section, ITDA, Office-I, Srisailam, Sunnipenta, Kurnool District, A.P.
• 30. The Executive Engineer, APHMHIDC Division (APMSIDC Division), O/o at Govt. General Hospital, Opp Central Plaza, Kurnool.

• The Executive Engineer, A.P. State Police Housing Corporation, 31. O/o at Quarter no. 20, 1^st Floor, Opp Post Office, Police Lane, Rajareddy Street, Kadapa, Kadapa District, A.P.

• 32. The Executive Engineer, APEWIDC Division, O/o at Exhibition Ground Back Side, Old Control Room, Kurnool, Kurnool District, A.P.
• 33. The Commissioner, Gudur Nagara Panchayat, O/o at Gudur Municipal Corporation, Gudur (M), Kurnool District, A.P.

• The Superintending Engineer, Water Resources Department, $34.$ BRR Vamsadhara Project circle, Srikakulam.

• 35. The Deputy Commissioner of ST, Eluru, Eluru Division, West Godavari District, Andhra Pradesh.

• The Assistant Commissioner (ST) Eluru Circle, Eluru, West 36. Godavari District, Andhra Pradesh.

• 37. The Secretary, GST Council, 5^th Floor, Tower No.II, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi - 110 001.

38. One CC to Sri G Narendra Chetty, Advocate [OPUC]

One CC to Sri P V Venkata Ravi Sankar and Dr. P.B 39. Reddy, Advocate [OPUC]

40. One CC to Sri Battu Srinivasa Rao, Advocate [OPUC]

$41$ One CC to Sri M V J K Kumar, Advocate [OPUC]

42. One CC to Sri M S Srinivasa Iyengar, Advocate [OPUC] 43.

One CC to Sri S Suri Babu, Advocate [OPUC] 44.

One CC to Sri S R R Viswanath, Advocate [OPUC] 45.

One CC to Sri S Krishna Murthy, Advocate [OPUC]

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of 46. India [OPUC]

One CC to Sri Bethapalli Suryanarayana, (Central Govt. 47. Counsel) [OPUC]

• 48. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
• Two CCs to GP for Irrigation & CAD, High Court of Andhra 49. Pradesh. [OUT]

50 Two CCs to GP for Home, High Court of Andhra Pradesh. [OUT]

$51$ Two CCs to GP for Roads & Buildings, High Court of Andhra Pradesh. [OUT]

Two CCs to GP for Finance & Planning, High Court of Andhra 52. Pradesh. [OUT]

$53$ Two CD Copies RAM

HIGH COURT

DATED:17/09/2024

COMMON ORDER WP.Nos. 9306 of 2022, 82/2021 196/2022, 640/2021, 851/2022, 8743/2019, 8750/2019, 8752/2019 9231/2022, 9260/2021, 9302/2022 9324/2021, 11939/2021,13672/2021 13674/2021, 13802/2021,13979/2021 15755/2022,15766/2022, 15769/2022 15935/2021, 16652/2021, 18119/2021 18212/2021, 18631/2021, 18702/2021 18717/2021, 18807/2021, 24348/202l' 25589/2020 and 42350 of 2018

/

f

DISPOSING ALL THE WPs WITHOUT COSTS