APHC010323552025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16447/2025 Between: 1. S IMMAM KHASIM, WORKS CONTRACTOR, (GSTIN 37ENPPK1176P1Z4) REP. BY ITS PROPRIETOR, MR. S. IMMAM KHASIM, D.NO.5/48, MAIN ROAD, REDDIPALLI VILLAGE, SANJAMALA MANDAL NANDYAL - 518165, KURNOOL DISTRICT, ANDHRA PRADESH . ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), NANDYAL-LL CIRCLE, KURNOOL DISTRICT, ANDHRA PRADESH. 2. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 . ...RESPONDENT(S): 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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing assessment order dated 17.1.2025 for the period 2023-24 under the Goods and Service Tax Act, 2017 in Form DRC -07 in not affording sufficient 2 RRR,J & TCDS,J W.P.No.16447 of 2025 opportunity and uploading the orders on the portal in additional orders, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently direct the 1st Respondent to redo the assessment following the principles of natural justice and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 17.1.2025 passed by the 1st Respondent for the tax period 2023-24, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.16447 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) This Writ Petition arises out of facts similar to the facts in W.P.No.42350 of 2018 and batch, which had been disposed of by a Division Bench of this Court, dated 17.09.2024. 2. In the circumstances, this Writ Petition is disposed of with the following directions: 1. The respective departments are directed to ascertain and release the G.S.T amount payable to the petitioner on account of the contracts executed by him, on or before 15.06.2026. 2. The said exercise shall be completed within a period of four(04) months from the date of receipt of this order. 3. 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. 4. For the purpose of deciding the question of payment of interest and penalty and Section 74 of G.S.T Act can be invoked or not, the order of assessment, dated 17.01.2025, passed by the 1st Respondent- Assistant Commissioner (ST), Nandyal-II Circle, is set aside and is remanded back to the assessing authority for considering this aspect. 4 RRR,J & TCDS,J W.P.No.16447 of 2025 There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 05.05.2026 RMD 5 RRR,J & TCDS,J W.P.No.16447 of 2025 252 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 16447 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.05.2026 RMD