APHC010213652026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11757/2026 Between: 1. M AKANDA NAIK, S/O. NARASIMHULU NAIK, AGED ABOUT 53 YEARS, OCC CONTRACTOR, R/O.PEDDA BIDKI, SETTIPALLI (V), SAMBEPALLI (M), YSR KADAPA DISTRICT, PINCODE 516215. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, RAYACHOTY CIRELE, KADAPA DIVISION, YSR KADAPA DISTRICT, PINCODE516269. 2. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, RAYACHOTY CIRCLE, KADAPA DIVISION, YSR KADAPA DISTRICT, PINCODE 516269. 3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY OF THE GOVERNMENT, REVENUE (ST) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, PINCODE 522238. 4. THE CHIEF ENGINEER, MINOR MEDIUM IRRIGATION, VIJAYAWADA, NTR DISTRICT, PINCODE 520002. 5. THE EXECUTIVE ENGINEER, IRRIGATION DIVISION, KADAPA, YSR KADAPA DISTRICT, PINCODE 516001. 6. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), 2 MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 to issue a writ of mandamus or any other appropriate writ or direction declaring that the impugned Order in Form GST DRC-07, vide REFERENCE NO. ZD3703250295188, dated 20.03.2025, passed by the Respondent for the Tax Period 2023-24 under Section 73 of APGST Act, 2017, imposing GST @ 18PERCENT on the Works Contracts (Government Works) executed by the Petitioner for Respondent No. 5 which is Government Entity, is contrary SI.No. 3 (vi) of the Notification no. 11/2017-Central Tax (Rate), dated 28.06.2017 as amended by Notification no. 20/2017- Central Tax (Rate), dated 22.08.2017, is without jurisdiction, contrary to law and illegal and consequently set aside the same or alternatively in case it is held that the rate of tax @ 18PERCENT is correct, direct the Respondent No. 5 to pay the differential tax @ 6 PERCENT along with interest and penalty of Rs. 1,64,034/- out of Rs.3,22,914/- in respect of works executed either to the Petitioner to enable it to pay to the Department or directly to the Department to the Account of the Petitioner and further direct the Respondent No. 5 to pay the differential tax @ 6PERCENT along with interest and penalty of Rs.1,64,034/- out of Rs.3,22,914/- for the works executed w.e.f. 01.01.2022 to the Petitioner so as to enable the Petitioner to pay the same to the Department or to pay the same directly to the Department to the account of the Petitioner and pass IA NO: 1 OF 2026 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 of the tax @ 18% along with interest and penalty of Rs.3,22,914/- , pursuant to the impugned Order in Form GST DRC-07, vide REFERENCE NO. ZD3703250295188, dated 20.03.2025, passed by the Respondent for the Tax Period 2023-24 under Section 73 of APGST Act, 2017, and pass Counsel for the Petitioner: 1. MODAPOTHULA SUMALATHA Counsel for the Respondent(S): 3 1. GP FOR IRRI AND CAD 2. GP FOR COMMERCIAL TAX 4 The Court made the following order: (per Hon’ble Sri Justice R Raghunandan Rao) The issue raised in the present writ petition has been decided by this Court, by an order, dated 24.07.2024 in W.P.No.22663 of 2023. 2. Following the said judgment, the Writ Petition is disposed of, affirming the order of assessment. However, there shall also be a direction to respondent No.5 to pay the differential amount of tax for the assessment period, covered under the impugned assessment order to the petitioner to enable the said petitioner to pass on the said tax to the Commercial Tax Department. The said payment shall be cleared within a period of two (2) months from the date of receipt of this order. 3. Needless to say, if any interest is recoverable from the petitioner, for late payment, the same would also have to be borne by respondent No.5. No costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date: 06.05.2026 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11757/2026 Date: 06.05.2026 KA