a IN THE HIGH COURT OF ANDHRA PRADESH AT AMAR r (SPECIAL ORIGINAL JURISDICTION) tI, WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE .I.I :PRESENT:

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRITPETITION NO: 11644OF2025 #

Between:

Sri Lalitha Parameswari Social Service Society, Rep by its President Ravula Vijaya Kumar, S/o. Samba Siva Rao, Aged about 23 Years, D. No. 6-71. Dammapapadu (v), Muppalla (M), Palnadu District.

petitioner *J¢

AND

1. The State of Andhra Pradesh, Rep by its Principal Secretary, Transport Department, Secretariat, Velagapudi, Amaravathi.

2. The Andhra Pradesh State Road Transport Corporation (APSRTC), Rep by its Managing Director, RTC HOUSE, PNBS, Vijayawada.

3. The District Public Transport Officer, Andhra Pradesh State Road Transport Corporation (APSRTC)I Narasaraopeta, Palnadu District.

4. The Regional/Unit Manager, Andhra Pradesh State Road Transport Corporation (APSRTC), Macherla Depot, Palnadu District.

5. The Regional/Unit Manager, Andhra Pradesh State Road Transport Corporation (APSRTC), Gurazala Depot, Palnadu District.

6. The Chief Commissioner of State Tax, Andhra Pradesh at D. No. 12-

468-4, Adjacent To NH-16, Service Road, Kunchanapally, Guntur District, A.P.

E=

Respondents Petition under Article 226 of the Constitution of India, is filed prayingq that in the circumstances stated in the affidavit filed therewI'{h, the High Court may be pleased to issue an appropriate Writ Order of Direction more particularly one in the nature of Writ of Mandamus declaring the action of the Respondents in demanding Central GST and AP State GST of 9 O/o each, totalI'ng 18O/o on the monthly license fee collected from the petitioner for the work contract of maintenance of toilets at 4th & 5th Respondent Bus Stations, as illegal, arbitrary and contrary to the exemption granted by the G,overnment of India, Ministry of Finance through its Notification No.12/2017-Central Tax (Rate), Dt: 28.06.2017 and G O.Ms.No.588 dated 12.12.2017 issued by Revenue (Commercial Taxes-II) Department, Government of A.P and contrary to the orders passed by this Hon'ble Court in Rajeev Yuvajana Sangham Vs State of A.P (2022 SSC Online AP 2549 : (2022) 65 GSTL 298 IANO: 1 OF2025 Petition under Section 151 CPC., is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondent No. 3 to 6 not to insist GST on monthly license fee for the work contract of maintenance of toilets at 4th & 5th E=

Respondents depots from the petitioner, pending disposal of the above writ petition;

The petition coming on for hearing, upon perusing the petitI'On and the affidavit filed in support thereof and upon hear-lng the arguments of sri. RAMAKRISHNA AKURATHI Advocate for the Petitioner, GP FOR /.,-

COMMERCIAL TAX for the Respondent No.6 and of GP FOR TRANSPORT, for the .Respondent Nos. 1 to 3 and of Sri. VENKATESWARAN SARISETTY (STANDING COUNSEL), Advocate for the Respondent No. 5;

The Court made the.following ORDER:

Learned Government PIeader for Commercial Tax seeks time, to obtain instructions.

Registry is directed to print the name of sri venkateswaran |Sarisetty, learned Standing Counsel for the 5th respondent.

Pr,-ma rae,'e, the Judgment of this Court, in the-case of Ra/-eev Yuvajana Sangham Vs. State of Andhra Pradesh (2022 SCC onl'lne AIR

2549: (2022) 645 GSTL 298), in W.P,No.16162 of 2022, dated 24.08.2022, covers the issue at hand.

Accordingly, there shall be stay of all further proceedings PurSuant tO the impugned Order, till further orders.

Post on 02-07-2025. Scl/-K. `j. RAJA BABU AS S i SsTEAc#NE G !STRAR //TRUE COPY//

OFFICER To, 1. The Principal Secretary, Transport Department, The State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi. (BY SPECIAL MESSENGER)

2. The Managing Director, The Andhra Pradesh State Road Transport Corporation (APSRTC), RTC HOUSE, PNBS, Vijayawada.

3. The District Public Transport Officer,