APHC010290982025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY,THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14455/2025 Between: 1. NERAAJ FOODS AND CATERING SERVICES, HAVING ITS REGD. PREMISES AT D.NO.6-554, ARUNACHALAM STREET, SETTYGUNTA ROAD, STONEHOUSE PET, NELLORE, SPSR NELLORE DISTRICT REP. BY ITS PROPRIETRIX K LAKSHMI PRASANNA ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) NELLORE NO. ILL CIRCLE, NELLORE 2. THE CHIEF COMMISSIONER OF STATE TAXES, D. NO. 12-468- 4, NH-16 SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH - 522501 3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT.. VELAGAPUDI, AMARAVATI ...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 2 Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the 1). Impugned Garnishee Proceedings issued by the 1st Resnondent vide Ref. Nc DIN.3715042586697/GSTO-1. Dt. 15.04.2025 as illegal, arbitrary, violative of the provisions of GST Act. 2017 and set aside the same 2). Declare the inaction of the 2nd Respondent in not granting 24 equal monthly instalments for pa3mient of tax dues as per Sec. 80 of GST Act, 2017 as illegal. arbitrary, violative of the provisions of GST Act, 2017 3). and Consequently direct the 2nd Respondent to grant 24 equal monthly instalments as per Sec. 80 of the GST Act, 2017 for discharge of tax dues to a tune of Rs. 35,59,067/- or to 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 STAY the impugned Garnishee Proceedings issued by the 1st Respondent vide Ref No. DIN.3715042586697/GSTO- 1, Dt.15.04.2025 including any recovery proceedings pending disposal of the Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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 which is involved in the business of offering catering services had registered itself under the GST regime. Thereafter, the premises of the petitioner had been inspected and the 1st respondent issued a notice, dated 15.04.2025, to one of the business entities to which the petitioner had made supplies, for attachment and payment of Rs.35,59,067/- alleged to have been short-paid by the petitioner. 3 2. Thereafter, the petitioner had made a representation, dated 26.05.2025, to the 2nd respondent admitting its tax liability and requesting grant of 24 equal monthly installments for payment of the tax liability, as per Section 80 of the GST Act, 2017. The petitioner had also paid a sum of Rs.2 lakhs on 03.05.2025 to establish bonafides. 3. The petitioner has now approached this Court with the complaint that its request for grant of monthly installments, has not been considered and that garnishee proceedings, dated 15.04.2025, which had already been issued was being pressed. 4. It is the contention of the petitioner that this has resulted in grave damage to the interest of the petitioner. 5. In view of the admission of the petitioner that it is liable to pay the aforesaid sum of Rs.35,59,067/-, it would not be appropriate for this Court to intervene against the garnishee proceedings, dated 15.04.2025. However, the non-disposal of the representation of the petitioner for equal monthly instalments, dated 26.05.2025, would certainly affect the interest of the petitioner apart from the fact that it is also the duty of the 2nd respondent to consider such applications at the earliest. 6. In the circumstances, this Writ Petition is disposed of with a direction to the 2nd respondent to consider and pass orders on the 4 representation of the petitioner, dated 26.05.2025, for grant of 24 equal monthly installments, for clearing the aforesaid dues of the petitioner, within a period of three weeks from the date of receipt of the order. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. _______________________ R.RAGHUNANDAN RAO,J ___________________ SUMATHI JAGADAM,J RJS 5 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No.14455 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 02.07.2025 RJS