APHC010379522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) 02? WEDNESDAY,THE SIXTH DAY OF AUGUSTi|:3 TWO THOUSAND AND TWENTY FIVE oo PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19273 OF 2025 Between: Gupthas Constructions Company, Represented by Shri llindra Venkata Veera Babu Its Managing Partner, N.S.M Complex, 1st Floor, Revenue Ward No 36, Mangamuru Donka, Ongole, Prakasam, Andhra Pradesh, 523002. ...PETITIONER AND 1. The Joint Commissioner, (ST), Nellore Division, D. No. 15-505/2,1 Floor, C.T. Complex, R. R. Street, Nellore, Sri Potti Sriramulu Nellore, Andhra Pradesh-524001. 2. The Assistant Commissioner(ST), Nellore-lll Circle, Nellore Division No 15-505/2, 3'^'^ Floor, C.T. Complex, R R Street, Nellore, Sri Potti Sriramulu Nellore, Andhra Pradesh-524001 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax), A.P. Secretariat, Velegapudi. 4. Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi. St . D. ...RESPONDENTS 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 to issue a writ of mandamus or any other writ, direction or order quashing the impugned Revision Order vide DIN No DIN3715022512943 dated 15.02.2025, uploaded in the GSTN ZD3702250270360 for FY 2020-21 and Ref No.ZD370225027003X for FY 2019-20 (Annexure P-1) passed by 1 the Revision Order passed after 3 years as stipulated in Section 108(2)(b) of the AP GST Act, 2017 and Developmental Rights over the land is transaction in immovable property liable for Stamp Duty which is out of the GST net, hence the subject revision proceedings are manifestly arbitrary, unconstitutional, unreasonable, contrary to law and in violation of the principles of natural justice. lA 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 to stay the operation of the proceedings of the 1®* Respondent in the Revision Order passed vide DIN No; DIN3715022512943 dated 15.02.2025, uploaded in the GSTN portal vide Ref No. ZD3702250270360 for FY 2020-21 & Ref No. ZD370225027003X for FY 2019-20 (Annexure P-1), in the interest of justice. portal vide Ref No. Respondent as it is time barred since without jurisdiction as the transfer of Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: THE ADDL. SOLICITOR GENERAL OF INDIA The Court made the following order: APHC010379522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 19273/2025 Between: 1.GUPTHAS CONSTRUCTIONS COMPANY, REPRESENTED BY SHRI LLINDRA VENKATA VEERA BABU ITS MANAGING PARTNER, N.S.M COMPLEX, 1ST FLOOR, REVENUE WARD NO 36, MANGAMURU DONKA, ONGOLE, PRAKASAM, ANDHRA PRADESH, 523002. ...PETITIONER AND 1.THE JOINT COMMISSIONER, (ST), NELLORE DIVISION, D. NO 15- 505/2,1 ST FLOOR, C.T. COMPLEX, R R STREET, NELLORE, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH-524001. 2.THE ASSISTANT COMMISSIONER ST, NELLORE-LLL CIRCLE, NELLORE DIVISION, D. NO 15-505/2, 3RD FLOOR, C.T. COMPLEX, R R STREET, NELLORE, ANDHRA PRADESH-524001 SRI POTTI SRIRAMULU NELLORE, 3.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI. 4.UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...RESPONDENT(S); 2 Pe ition 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 a writ of mandamus or any other writ, direction or order quashing the impugned Revision Order vide DIN No 15.02,2025, uploaded in the GSTN portal vide Ref Ref No. ZD370225027003X for FY 2019-20 (Annexure P-1) passed by 1 st Respondent as it is time barred iosTovm xo ^ in Section 108(2)(b) of the AP GST Act, 2017 and without jurisdiction as the transfer of evelopmental Rights over the land is transaction in immovable property liable for Stamp Duty which is out of the GST net, hence the subject revision proceedings are manifestly arbitrary, unconstitutional, I to law and in violation of the principles of natural justice. unreasonable, contrary b. And to pass lA NO: 1 OF 2n?.q Petition under Section 151 CPC . praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court pleased stay the operation of the proceedings of the 1st Revision Order passed vide DIN No: may be pleased Respondent in the DIN3715022512943 dated 15.02.2025 uploaded in the GSTN portal vide Ref No. ZD3702250270360 for & Ref No. 2D370225027003X for FY 2019-20 (Annexure of justice and pass FY 2020-21 P-1), in the interest Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX 2. 3 The Court made the following Order; (perHon’ble Sri Justice R. Raghunandan Rao) under the Goods and % The petitioner is a registered person Services Tax Act, 2017 [for short "the GST Act, 2017). The petitioner is in the r business of construction and sale of apartments. An Order of assessment was passed against the petitioner dated 29.11.2021, for the period 2017-2018 to respondent passed a revisional Order, 2020-2021. Subsequently, the 1 15.02.2025, confirming the demand of OGST Rs.75,80,786/-, SGST dated Rs.75,80,786/-, along with interest and penalty, under Section 74 of the GST Act, 2017. This Order of revision is challenged before this Court by way of the present Writ Petition. Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and the learned Assistant Government Pleader for Commercial Tax for the respondents. 2. Sri Anil Kumar Bezawada, learned counsel for the petitioner, would contend that the limitation for passing an Order of revision contained in Section 108(2) of the GST Act, 2017, is three years from the date of passing of the Order under revision. He would submit that this period expired on 29.11.2024, whereas the impugned Order of revision had been passed on 15.02.2025. He would contend that in such circumstances, the impugned Order of revision is clearly barred by the limitation prescribed under Section 108(2) of the GST Act, 2017. Learned Assistant Government Pleader for Commercial Tax for the respondents would contend that the Order of the Hon’ble Supreme Court of India, dated 10.01.2022, in Miscellaneous Application Nos.21 & 29 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition(C) No.3 of 2020, had extended the period of limitation for all judicial and quasi- judicial proceedings, by directing that the period of limitation between the 15.03.2020 to 28.02.2022 would have to be excluded. 3. 4. •t. s 4 'A 5. This Court, in its Order dated 21.04.2025, W.P.No.12529 of 2024, had considered this contention and after taking into account the Judgment of the Hon’ble Supreme Court of India, in the case of S. Kasi vs. State through the Inspector of Police, Samaynallur Police Station, Madurai District Judgment of the Hon’ble High Court at Calcutta, in the case of Gobindo Das & Ors., vs Union of India and Ors^ and the Judgment of the High Court of Delhi, in the case of Vikas WSP Ltd., vs. Directorate Enforcement^, had held that the said extension of limitation, granted by the Hon’ble Supreme Court of India, in the above Judgment would only be available to litigants who approach the judicial and quasi-judicial bodies and the same would not be available to the authorities. the 6. In that view of the matter, this Court, following the earlier Judgment of this Court dated 21.04.2025, in W.P.No.12529 of 2024, holds that the impugned Order of revision, dated 15.02.2025, is beyond limitation and this said impugned Order dated 15.02.2025 is set aside and this Writ Petition is allowed accordingly. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ^ 2020 see online Se 529 ^2021 see online eal 2739 3 2021 (376) E.L.T 201 (Del) Sd/- Wl. SRI^4!V.AS ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, The Joint Commissioner (ST), Nellore Division, D. No 15-505/2,1st Floor, C.T. Complex, R.R Street, Nellore, Sri Potti Sriramulu Nellore, Andhra Pradesh-524001. The Assistant Commissioner (ST), Nellore-lll Circle, Nellore Division, D. No 15-505/2, 3'^ Floor, C.T. Complex, R R Street, Nellore, Sri Potti Sriramulu Nellore, Andhra Pradesh-524001 1. 2. 3. The Principal Secretary, Revenue Department (Commercial Tax), State of Andhra Pradesh, A.P. Secretariat, Velegapudi. 4. The Secretary (Revenue), Department of Revenue, Union of India, North Block, New Delhi. 5. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC] 6. One CC to the Addl. Solicitor General of India, High Court of A.P.[OPUC] 7. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 8. Two CD Copies. r r ssb HIGH COURT DATED;06/08/2025 ORDER WP No. 19273 OF 2025 ^ 01 SEP 2025 ^jSC^ifrent Sectioo.xvy ALLOWING THE W.P. WITHOUT COSTS