1 APHC010372762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18826/2025 Between: 1. M/S. POCHA VENKATAREDDY, PLOT NO. 104, BRAHMA TOWERS, N.G.OS COLONY, NANDYALA, NANDYALA DISTRICT, ANDHRA PRADESH. REP BY ITS PROPRIETOR, SRI P. VENKATA REDDY, S/O PULLA REDDY, AGED ABOUT 59 YEARS, ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001. 3. THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT - 521144, ANDHRA PRADESH. 4. THE ASSISTANT COMMISSIONER ST, NANDYALA-II CIRCLE, OPP APSRTC BUS STAND, NANDYAL, NANDYAL DISTRICT, ANDHRA PRADESH. 5. THE EXECUTIVE ENGINEER, WATER RESOURCES DEPARTMENT, M.I WORKS DIVISION, NANDYAL, KURNOOL, ANDHRA PRADESH. 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 tomay be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS (i) declaring the action on the part of the Assistant Commissioner (ST), Nandyal-ll Circle dated 09-06-2025 in DIN. No. DIN3709062516905 for the tax period 2022-2023 under COST /APGST Acts 2017 levying higher rate of tax @ 12percent and 18percent without any basis or foundation in contrast to the tax @ 5percent and 12percent as granted by the Government Andhra Pradesh for Neeru Chettu Programme as well as the consequential levy of interest as also penalty without considering the payments already made @ 5percent and 12percent as illegal, arbitrary, improper, unfair, capricious , without authority of law and without jurisdiction and violating articles 14, 19(1)(g) 21 and 265 and 300-A of Constitution of India (ii) or to direct the Respondent to pay the balance of tax. penalty and interest and consequently to set aside the same and pass such 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 may be pleased to stay the collection of differential tax @ 12% or 18% as well as the corresponding interest and penalty pursuant to the impugned order dated 09-06-2025 pending disposal of the writ petition and pass such Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 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. In the circumstances, this writ petition is disposed of with the following directions: 3 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 30.09.2025. 2. The said exercise should be completed within a period of four 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 09.06.2025, passed by the 4th Respondent- Assistant Commissioner (ST), Nandyala-II Circle is set aside and remanded the matter back to the assessing authority for considering this aspect. As a sequel, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs. ______________________________ R. RAGHUNANDAN RAO,J ____________________ T.C.D.SEKHAR,J RJS 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18826/2025 (per Hon’ble Sri Justice R Raghunandan Rao) 20.08.2025 RJS 5