1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos: 2488. 2509. 2520 & 2572 of 2025 WRIT PETITION NO: 2488 OF 2025 Between: M/s.Kamal Garden Works, Represented by it's Proprietor, Meena Kumar Chanumolu, S/o. Krishna Rao Chanumolu, Aged about 47 years. Door No. 11/99, Near Kerala Hotel, lbrahimpatnam-521456, NTR District, AP. (Erstwhile Krishna District) ...Petitioner AND 1. The State of Andhra Pradesh, Rep by its special Chief Secretary, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. Deputy Assistant Commissioner (ST)-I, Ibrahimpatnam Circle, D.No. 74- 14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P Joint Commissioner (ST), Vijayawada Division, D.No. 74-14-2B, Shashank Towers, Krishna Nagar, Yanamalakuduru Road, Vijayawada- 520007, NTR District, A.P., The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada Division-1, D.No. 74-14-2B, Shashank Towers, Second Floor, Krishna Nagar, YanamalakuduruRoad, Vijayawada-520007, NTR District, A.P., The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra Pradesh- 522501 2. • i 3. 4. 5. ...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 2 be pleased to issue a writ or order or direction more particularly one in the nature of Mandamus declaring a) The assessment order passed by the 4*^ respondent, under Ref No. DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2020-21 Dated 28-03-2024 for the tax period 2020-21 and b) Consequential penalty order passed by the 4^'^ respondent levying penalty under Ref No. DAC-l/lbm/37AEUPC4593A2ZD/DRC- 07/2020-21 Dated 28-03-2024for the tax period 2020-21 as illegal, arbitrary, void ah initio, violative of Article 14, 19(l)(g) and 265 of the Constitution of India and violative of principles of Natural Justice as the GST imposed year 2020-21 for GSTIN 37AEUPC4593A2ZD by sole proprietor of petitioner firm and consequently set aside the same in the interest of 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 grant stay of all further proceedings including recovery, pursuant to assessment order passed by the 4'*^ respondent, under Ref No.: DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2020-21 Dated 28-03-2024 for the tax period 2020-21 pending disposal of the above writ petition. Counsel for the Petitioner: SRI DR D VENKATA RAMANA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 2509 OF 2025 Between: M/s.Kamal Garden Works, Represented by it's Proprietor, Meena Kumar Chanumolu, S/o. Krishna Rao Chanumolu, Aged about 47 years. Door No. 11/99, Near Kerala Hotel, lbrahimpatnam-521456, NTR District, AP. (Erstwhile Krishna District) ...Petitioner AND 3 The State of Andhra Pradesh, Rep by its Special Chief Secretary, Revenue(C.T) Department, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. Deputy Assistant Commissioner (ST)-I, Ibrahimpatnam Circle, D.No. 74- 14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., Joint Commissioner (ST), Vijayawada Division, D.No. 74-14-2B, Shashank Towers, Krishna Nagar, Yanamalakuduru Road, Vijayawada- 520007, NTR District, A.P. The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada Division-I, D.No. 74-14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra Pradesh- 522501 1. 2. 3. 4. 5. ...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 or order or direction more particularly one in the nature of Mandamus declaring The assessment order passed by the 4*^ respondent, under Ref No. DAC- l/lbm/37AEUPC4593A2ZD/DRC-07/2019-20 Dated 19-03- 2024 for the tax period 2019-20 and Consequential penalty order passed by the 4**^ respondent levying penalty under Ref No. DAC-l/lbm/37AEUPC4593A2ZD/DRC- 07/2019-20 Dated 19-03-2024 for the tax period 2019-20 a) b) as illegal, arbitrary, void ab initio, violative of Article 14, 19(l)(g) and 265 of the Constitution of India and violative of principles of Natural Justice as the GST imposed year 2019-20 for GSTIN 37AEUPC4593A2ZD by sole proprietor of petitioner firm and consequently set aside the same in the interest of justice. 4 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 grant stay of all further proceedings including recovery, pursuant to assessment order passed by the 4‘^ respondent, under Ref No.: DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2019-20 Dated 19-03-2024 for the tax period 2019-20 pending disposal of the above writ petition. Counsel for the Petitioner: SRI DR D VENKATA RAMANA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX WRIT PETITION NO: 2520 OF 2025 Between: Kamal Garden Works, Represented by it's Proprietor, Meena Kumar Chanumolu, S/o. Krishna Rao Chanumolu, Aged about 47 years. Door No. 11/99, Near Kerala Hotel, lbrahimpatnam-521456, NTR District, AP. (Erstwhile Krishna District) ...Petitioner AND 1. The State of Andhra Pradesh, Rep by Special Chief Secretary, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. Deputy Assistant Commissioner (ST)-I, Ibrahimpatnam Circle, D.No. 74- 14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., Joint Commissioner (ST), Vijayawada Division, D.No. 74-14-2B, Shashank Towers, Krishna Nagar, Yanamalakuduru Road, Vijayawada- 520007, NTR District, A.P., The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada Division-1, D.No. 74-14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., The Chief Commissioner of State Tax , Door No. 12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District, Andhra Pradesh- 522501 2. 3. 4. 5. ...Respondents 5 Pstition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue a writ or order or direction more particularly one in the nature of Mandamus declaring may a) The assessment order passed by the 4'^ respondent, under Ref.No. DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2021-22 Dated 12-04-2024 for the tax period 2021-22 and b) Consequential penalty order passed by the 4*^^ respondent levying penalty under Ref No. DAC-l/lbm/37AEUPC4593A2ZD/DRC- 07/2021-22 Dated 12-04-2024 for the tax period 2021-22 as illegal, arbitrary, void ab initio, violative of Article 14, 19(l)(g) and 265 of the Constitution of India and violative of principles of Natural Justice as the GST imposed year 2021-22 for GSTIN 37AEUPC4593A2ZD by sole proprietor of petitioner firm and consequently set aside the same and consequent direction to the respondents to return back the said amount of Rs. 58,966/- which was erroneously remitted by the Petitioner in the interest of justice and pass 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 grant stay of all further proceedings including pursuant to assessment order passed by the 4*^ respondent, under Ref. No.; DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2021-22 Dated 12-04-2024 for the tax period 2021-22 pending disposal of the above writ petition. Counsel for the Petitioner: SRI DR D VENKATA RAMANA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX recovery. 6 WRIT PETITION NO: 2572 OF 2025 Between: M/s.Kamal Garden Works, Represented by it's Proprietor, Meena Kumar Chanumolu, S/o. Krishna Rao Chanumolu, Aged about 47 years. Door No. 11/99, Near Kerala Hotel, lbrahimpatnam-521456, NTR District, AP. (Erstwhile Krishna District) ...Petitioner AND The State of Andhra Pradesh, Rep by the Special Chief Secretary, Revenue Department, A .P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. Deputy Assistant Commissioner (ST)-I, Ibrahimpatnam Circle, D.No. 74- 14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., Joint Commissioner (ST), Vijayawada Division, D.No. 74-I4-2B, Shashank Towers, Krishna Nagar, Yanamalakuduru Road, Vijayawada- 520007, NTR District, A.P., The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada Division-1, D.No. 74-I4-2B, ShashankTowers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., .The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent To NH-16,Service Road, Kunchanapally, Guntur District Andhra Pradesh- 522501 1. 2. 3. 4. 5. ...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 or order or direction more particularly one in the nature of Mandamus declaring a) The assessment order passed by the 4*^ respondent, under Ref No. DAC-l/lbm/37AEIJPC4593A2ZD/DRC-07/2018-19 Dated 19-03-2024 for the tax period 2018-19 and b) Consequential penalty order passed by the 4‘^ respondent levying penalty under Ref No. DAC-l/lbm/37AEUPC4593A2ZD/DRC- 07/2018-19 Dated 19-03-2024 for the tax period 2018-19 7 as illegal, arbitrary, void ab initio, violative of Article 14, 19(l)(g) and 265 of the Constitution of India and violative of principles of Natural Justice as the GST imposed year 2018-19 for GSTIN. 37AEUPC4593A2ZD by sole proprietor of petitioner firm and consequently set aside the same in the interest of justice and pass 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 grant stay of all further proceedings including recovery, pursuant to assessment order passed by the 4*'^ respondent, under Ref No.; DAC-l/lbm/37AEUPC4593A2ZD/DRC-07/2018-19 Dated 19-03-2024 for the tax period 2018-19 pending disposal of the above writ petition. Counsel for the Petitioner: SRI DR D VENKATA RAMANA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following common order: 'V APHC010042672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3488] Wi WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos.2488. 2509. 2520 & 2572 of 2025 WRIT PETITION NO: 2488/2025 Between; ...PETITIONER M/s.kamal Garden Works, AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1.DR D VENKATA RAMANA REDDY Counsel for the Respondent{S); 1 .GP FOR COMMERCIAL TAX The Court made the following Common Order: fperHonwesn jusfceR RaghunandanRao; In all these Writ Petitions, the petitioner challenges the assessment orders passed against the petitioner for the various tax periods as well as the consequential penalty orders passed in this regard. As no question of violation of the principle of natural justice or violation of any fundamental rights or the question of jurisdiction has been raised, it would be appropriate that the petitioner is relegated to the remedy of appeal. 2. 2 3. Accordingly, these Writ Petitions are disposed of leaving it open to the petitioner to approach the appellate authority, upon such appeals being filed the appellate authority to consider and shall be no order as to costs. pass necessary orders. There As a sequel, pending miscellaneous petitions, if any, shall stand Sd/. P.VINOD KUMAR assistant registrar closed. //TRUE COPY// OFFICER To, SB 1. The Special Chief Secretary, Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravathi Mandal, Guntur District. 2. The Deputy Assistant Commissioner (ST)-I, Ibrahimpatnam Circle, D.No. 74-14-2B, Shashank Towers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P. 3. The Joint Commissioner (ST), Vijayawada Division, D.No. 74-I4-2B, Shashank Towers, Krishna Nagar, Yanamalakuduru Road, Vijayawada- 520007, NTR District, A.P. 4. The Assistant Commissioner (ST), Ibrahimpatnam Circle, Vijayawada Division-I, D.No. 74-I4-2B, ShashankTowers, Second Floor, Krishna Nagar, Yanamalakuduru Road, Vijayawada-520007, NTR District, A.P., 5. The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District, Andhra Pradesh- 522501. 6. One CC to Sri Dr D Venkata Ramana Reddy. Advocate [OPUC] 7. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] 8. Two CD Copies RAM 9 HIGH COURT DATED:05/02/2025 13 FEB 2025 o Co . Current Section COMMON ORDER WP.Nos.2488, 2509, 2520 & 2572 of 2025 DISPOSING ALL THE WPs WITHOUT COSTS