1 APHC010122202025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3535] WEDNESDAY,THE TWENTY THIRD DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE B.V.L.N.CHAKRAVARTHY WRIT PETITION NO: 6171/2025 Between: Smt G Balamma ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is the widow of the person who had executed works for the State Government under the Neeru-Chettu Programme. The petitioner contends that despite completion of works, the government had not released the payments due for said works apart from the fact that the G.S.T payable under these contracts had also not been released. 2 2. It is contended that the G.S.T Authorities have been pressing for recovery of the G.S.T amounts. 3. It is submitted that the authorities, as a part of the recovery process, have also issued garnishee notices to the bankers of the petitioner, who is arrayed as 5th respondent. 4. This Court while dealing with a similar issue had passed certain directions in the judgment, dated 16.10.2024, in W.P.No.24477 of 2021 and batch. 5. As the facts in the present case are similar to the facts in the earlier cases, this Writ Petition is disposed of, following the said judgment, in the following manner: This Writ Petition is disposed of with a direction to the respective departments to ascertain and release the G.S.T amount payable by the petitioner, on account of the contracts executed by her husband. The said exercise should be completed within a period of four months from the date of receipt of this order. As far as the interest and penalty are concerned, it would be open to the petitioner to approach the appropriate authority under the G.S.T Act for remission of payment of interest or penalty, taking into account the special circumstances of this case and after taking into account the fact that non-payment is said to be on account of the default of the Government agencies in paying the G.S.T in time. There shall be no order as to costs. 3 As a sequel, miscellaneous petitions, pending if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO,J ________________________ B.V.L.N.CHAKRAVARTHY,J RJS 4 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE SRI JUSTICE B.V.L.N.CHAKRAVARTHY WRIT PETITION NO: 6171/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 23.04.2025 RJS