APHC010082652025 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: 4344 & 4477/2025 Between: 1. M/S. Y. VENKATESH NAIDU,, D. NO. 18-1-281, FLAT NO. 401, SRINIVASA NILAYAM, BHAVANI NAGAR, TIRUPATI- 517501, TIRUPATI DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR NAIDU VENKATESH YOGINENI. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STII, O/O ASSISTANT COMMISSIONER (ST), TIRUPATHI-I CIRCLE, PLOT NO. 15, AIR BY- PASS ROAD, NEW BALAJI COLONY, TIRUPATI-517507, ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. 4. TIRUMALA TIRUPATI DEVASTHANAMS TTD, TTD ADMINISTRATIVE BUILDING, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH, REP. BY ITS SUPERINTENDING ENGINEER- LL. 2 ...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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Assessment Order passed by the First Respondent vide DIN 3730082411942 Ref. No. ZD370124013136W and Case ID 15126, dated 30-08-2024, for the Financial Year 2019-20 under the GST Acts, 2017, which was passed without considering the written and oral objections of the Petitioner and imposing higher rate of tax on the Works executed by the Petitioner for TTD/Fourth Respondent herein, as contrary to law, violative of the principles of natural justice, arbitrary, capricious, invalid, deemed to never have been issued and illegal and consequently set aside the same and alternately it is prayed that in the event the higher rate of tax imposed is upheld to direct the TTD/Fourth Respondent herein to pay the differential tax, interest and penalty imposed in the impugned order, 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 all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment Order passed by the First Respondent vide DIN; 3730082411942 Ref. No. ZD370124013136W and Case ID: 15126, dated 30-08- 2024, for the Financial Year 2019-20 under the GST Acts, 2017 Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. NVS PRASADA VARMA 3. 3 The Court made the following common order: (per Hon’ble Sri Justice R Raghunandan Rao) It is represented by both sides that the issues raised in these writ petitions is covered by the judgment of the Division Bench of this Court dated 03.03.2026 in WP.No.33250 of 2022 and batch. 2. In the circumstances, these writ petitions are disposed of with the following direction: The assessment order dated 30.08.2024 in WP.No.4344 of 2025 and the assessment order dated 14.10.2024 in WP No.4477 of 2025 are set aside, and the matters are remanded back to the respective Assessing Authorities to give an opportunity of hearing to the petitioner, as to whether the works executed by the petitioner are in the nature of works enumerated in the notification No.11 of 2017 and 31 of 2017, in terms of the orders of this Court in WP No.33250 of 2022 and batch. There shall be no order as to costs. As a sequel, pending applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Dt.05.05.2026 DSB 4 156 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP.Nos.4344 & 4477 of 2025 Dated 05.05.2026 U DSB