//ETa!a . t [3525]

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (SPECIAL ORIGINAL JURISDICTION) 6JD WEDNESDAY, THE SEVENTH DAY OF MAY , +~

TWO THOUSAND AND TWENTY FIVE :PRESENT:

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RA AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 11639 OF 2025 #

Between :

Hare Krishna welfare society, Rep by its president Kolusu Hari KrI-Shna, C/o. Goriparthi satyanarayana, Aged about 43 Years Off:

D.No. 30/494-A, Mustakhan peta, Machilipatnam, Krishna District Petitioner E=

AND

1. The State Andahrapradesh, Rep by its Principal Secretary, Transport Department secretariat velagapudi Amaravathi.

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

3. The District Public Transport officer, Andhra Pradesh State Road Transport Corporation (APSRTC) Tirupati, Tirupathi district.

4. The Regional/Unit Manager, Andhra Pradesh State Road Transport Corporation (APSRTC), Srikalahasthi Depot Tirupathi dI-Strict.

5. The Chief Commissioner of state Tax, Andhra Pradesh at D. No.12-

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

EEEi Respondents petition under Artl-cle 226 of the Constitution of India praying that Ion the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or Direction more particularly one in the.nature of wrI't Of Mandamus declaring the action of the Respondents in demanding Central GST and AP State GST of 9O^o each, totaling 18% on the monthly license fee collected from the petitioner for the work contract of maintenance of toilets at 4th Respondent Bus Station, as illegal, arbitrary and contrary to the exemption granted by the Government of India, Ministry of Finance through its NotI'fI'CatiOn 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-lI) Department, Government of A.P and contrary to the .,rf`

orders passed by this Hon'ble Court in Rajeev Yuvajana Sanghain Vs. State of A.P (2022 SSC Online AP 2549: (2022) 65 GSTL 298.

IANOl-1 OF2025 Petition under section 151 CPC is filed praying that in the circumstances stated I-n the grounds filed I-n Support Of the Petition, the High Court may be pleased to direct the Respondent No. 3 to 5 not to insist GST on monthly II-CenSe fee for the work contract Of maintenance of toilets at Ei

4th Respondent depot, from the petitioner, pendI-ng disposal Of WP 11639 of

2025, on the file of the High Court.

The petition comI-ng On for hearing, upon perusing the PetitI-On and the affidavit filed in support thereof and upon hearing the arguments of SRI RAMAKRISHNA AKURATHI, Advocate for the petitioner, GP FOR TRANSPORT for the Respondent Nos.1 to 3 and of Sri A. RAMA RAO, ~~

Standing counsel for the Respondent No.4, GP FOR COMMERCIAL TAX for the Respondent No.5, the Court made the following ORDER:

£fLearned Government pleader for commercial Tax seeks time to obtain instructions.

Registry is dI-reCted tO Print the name of Sri A. Rama Rao, learned Standing Counsel for the 5th respondent.

Prima facie, the Judgment of this court, in the case of Rajeev Yuvajana Sangham Vs. State of Andhra Prades1, 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-" Sd/-K. J. RAJf\ BABU ASSISTANT; P`EG !STRAF?

//TRUE COPY//

ECT!ON OF-FICEF3 I \

To, 1. The Principal Secretary, Transport Department Secretariat Velagapudi Amaravathi, state of Andhra Pradesh (BY SPECIAL MESSENGER) 2. The Managing Director, Andhra Pradesh State Road Transport Corporation (APSRTC), RTC HOUSE PNBS, Vijayawada

3. The District Public Transport Officer, Andhra Pradesh State Road Transport Corporation (APSRTC) Tirupati, Tirupathi district.

4. The Regional/Unit Manager, Andhra Pradesh State Road Transport Corporation (APSRTC), Srikalahasthi Depot Tir