APHC010327232020 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21700/2020 Between: 1. M/S URC CONSTRUCTION PVT LTD, NAVLAVAI, PUTTUR, CHITTOOR, REPRESENTED BY ITS DGM (ACCOUNTS AND TAXATION), SRI. S. BHOOPATHI, S/O. SELLAPPAN, AGED ABOUT 45 YEARS, CHITTOOR DISTRICT. ...PETITIONER AND 1. STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. UNION OF INDIA, REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 3. THE CHIEF COMMISSIONER OF STATE TAX, ANDHRA PRADESH, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, NEAR VIJAYAWADA, KRISHNA DISTRICT. 4. THE ASSISTANT COMMISSIONER OF STATE TAX, PUTTUR CIRCLE, PUTTUR, CHITTOOR DISTRICT, ANDHRA PRADESH. 5. THE BRANCH MANAGER, STATE BANK OF INDIA, KANNAVARI THOTA, GUNTUR-522 004, GUNTUR DISTRICT, ANDHRA PRADESH. 2 RRR, J & TCDS, J W.P.No.21700 of 2020 ...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 toto issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS i)declaring sections 2(105), 15 of CGST Act 2017 and the State Act to include a workers welfare cess paid to the Government, not included in the value of the cost of the construction in terms of Central Enactment namely Building and Other Construction Workers Welfare Cess Act 1996 as illegal, arbitrary, unconstitutional, violating article 14, 19(1)(g) , ii) declaring section 9(4) of the CGST Act relating to levy and collection of GST on RCM basis on daily labourer as arbitrary, hostile and unconstitutional, impinging article 265 of the Constitution of India as also the levy and penalties under section 74 of the CGST Act and SGST Act relating to the material, facts and figures obtained from account books and records of the Petitioner as contrary to section 74 of the CGST Act iii) to declare the impugned order of adjudication in so far it does not allow ITC in respect of the amounts already reversed for adjustment amounting to double time demand and collection from the Petitioner as illegal, arbitrary, unfair and improper and unconstitutional and to set aside the impugned adjudication order vide Annexure-P1 dated 05-05-2020 served on the Petitioner on 05-05-2020 and pass IA NO: 1 OF 2020 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 all further proceedings pursuant to the impugned order dated 05- 05-2020 and pass IA NO: 2 OF 2020 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 suspend the garnishee notice dated 21-10-2020 issued to the 5th respondent bank pending disposal of the writ petition and pass IA NO: 1 OF 2021 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 permit the Petitioner to file the annexed material papers as 3 RRR, J & TCDS, J W.P.No.21700 of 2020 Additional Annexures to the writ petition, lest should it be mentioned that the Petitioner would suffer severe loss and hardship. Counsel for the Petitioner: 1. BATTU SRINIVASA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. HARINATH N (Asst Solicitor General) 3. VENKATA RAMA RAO KOTA 4 RRR, J & TCDS, J W.P.No.21700 of 2020 5 RRR, J & TCDS, J W.P.No.21700 of 2020 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered person, under the GST Act, had been subjected to assessment and an order of assessment, dated 05.05.2020, was passed against the petitioner for the assessment years 2017- 18 and 2018-19. 2. This order of assessment has been challenged by the petitioner, by way of this Writ Petition, on various grounds. 3. Sri M.V.J.K. Kumar, learned counsel appearing for Sri Battu Srinivasa Rao, learned counsel for the petitioner, while pressing these grounds of appeal, would also address an additional ground. The said additional ground, being that, a composite order of assessment cannot be passed for two separate assessment years and relies upon a Judgment of a Division Bench of this Court, in S. J. Constructions vs. The Assistant Commissioner1. 4. In the circumstances, this Court, following the Judgment of the Division Bench of this Court, in S. J. Constructions (supra), disposes of this Writ Petition, setting aside the order of assessment, dated 05.05.2020 and remanding the matter back to the proper officer to complete the assessment proceedings, by way of two separate orders. 1 2025-VIL-977-AP 6 RRR, J & TCDS, J W.P.No.21700 of 2020 5. Needless to say, the period from the date of the impugned order till the date of receipt of this order shall be excluded for the purposes of limitation. It is also clarified that the other issues raised in the present Writ Petition are left open for being urged before the Assessing Authority again. It is further clarified that the said assessment proceedings would be initiated by issuing a fresh show-cause notice to the petitioner. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 10.12.2025 MJA 7 RRR, J & TCDS, J W.P.No.21700 of 2020 190 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.: 21700/2020 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 MJA