APHC010332202024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO W.P.Nos.16900, 16901 & 16904 of 2024 WRIT PETITION NO: 16900/2024 Between: Shri Md Khasim ...PETITIONER AND The Deputy Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR REVENUE 2. ALEKHYA TADASINA(CENTRAL GOVT COUNSEL) 3. GP FOR REGISTRATION AND STAMPS WRIT PETITION NO: 16901/2024 Between: Mohd Ali Khan ...PETITIONER AND The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR ROADS BUILDINGS 2. GP FOR COMMERCIAL TAX 3. WRIT PETITION NO: 16904/2024 Between: Smt. Shaik Azimunnisa Begum, ...PETITIONER AND 2 The Deputy Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. GP FOR REGISTRATION AND STAMPS The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The Writ Petitions, in these three cases arise out of common proceedings and raised the common questions of facts and law and they are being disposed of by way of this Common Order. 2. Heard Sri Anil Bezawada, learned counsel for the petitioners and Smt. Disha Chowdary, Learned Assistant Government Pleader for Commercial Tax for the respondents. 3. The petitioners herein had given their lands for development to the 4th respondent in the Writ Petitions, M/s. Keystones Infra Con India Private Limited. The 1st respondent, who is the assessing officer for the 4th respondent, had passed the assessment orders, dated 18.10.2021 & 23.12.2021. 4. On the ground that the 4th respondent was not discharging its liability, the 1st respondent issued notices, in Form GST DRC-07 under the Rule-145(1) of GST Rules, 2017, seeking recovery of the GST dues of the 4th respondent, under Section 79(1)(c) of the GST Act. The said notices appears to have been issued to the petitioners on the ground that they had received flats, as consideration for the developmental agreement executed with the 4th respondent, and would liable to clear the dues of the 4th respondent. 3 5. Aggrieved by these notices, the petitioners have approached this Court by way of the present set of Writ Petitions. 6. It now appears that the orders of assessment passed against the 4th respondent themselves have been set aside by this Court, by way of Orders, dated 22.01.2025, in W.P.Nos.10524 & 10610 of 2024. 7. In the circumstances, the question of recovering any money, on the basis of the said assessment orders would not survive, as the assessment orders themselves have been set aside and the assessment proceedings remanded to the assessing officers. 8. In that view of the matter, the 1st respondent cannot obviously proceed for any recovery of money from the petitioners. 9. Accordingly, these Writ Petitions are closed leaving it open to the petitioners, to approach this Court in event of any further attempt of the 1st respondent for seeking recovery of dues of the 4th respondent, on the basis of any future assessment orders. Consequently, there shall be also a direction to the 5th respondent-Sub-Registrar, to permit registration of flats following to the share of the petitioners. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J. ________________________ DR K MANMADHA RAO, J. BSM 4 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO W.P.Nos.16900, 16901 & 16904 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 05.03.2025 BSM