APHC010005532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 431/2025 Between: M/s. Sri Krishna Engineering Works, ...PETITIONER AND The Deputy Assistant Commissioner Stii and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner assails a demand notice bearing DIN No.3706112497036, dated 05.11.2024, calling upon the petitioner to pay an amount of Rs.8,68,57,840/- against the tax demands under the IGST, CGST and APGST Acts. 2. The case of the petitioner is that the petitioner had already paid an amount of Rs.2,14,34,058/- as tax and the penalty of an amount of Rs.2,14,34,058/- , was challenged before the Additional Commissioner (GST- Appeals), Guntur, who had reduced it to Rs.21,43,405.80/-. 2 RRR, J & MRK, J W.P.No.431 of 2025 3. Apart from this, certain reliefs were granted by this Court, by an order, dated 19.01.2023, in W.P.No.41258 of 2022. 4. The learned counsel for the petitioner would point out, arithmetically, to the demands raised in the impugned demand notice to an amount Rs.4,64,51,614/- out of which a major part has been paid or reduced by way of an appellate order. 5. The Learned Government Pleader would accept that there has been an arithmetical error in the addition of the various demands raised in the demand notice. 6. In the circumstances, it would be appropriate to set aside the impugned demand notice bearing DIN No.3706112497036, dated 05.11.2024, while leaving it open to the 1st respondent to recalculate the amounts payable by the petitioner and raise a fresh demand notice. 7. Accordingly, the Writ Petition is disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ______________________________ MAHESWARA RAO KUNCHEAM, J Date: 10.01.2025 MJA 3 RRR, J & MRK, J W.P.No.431 of 2025 67 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 431 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.01.2025 MJA