##PAGE1##

2025:APHC:59799

APHC010180672022

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY FOURTH 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 Nos.11989, 12770, 12773 & 12822 of 2022

WRIT PETITION NO: 11989/2022

Between:

1. M /S ARKA GREEN POWER PRIVATE LIMITED, REP. BY ITS

DIRECTOR, MNV. SATYA GOPINATH, S/O. PANDURANGA RAO,

AGED 43 YEARS, OCC. BUSINESS, R/O. RAMALAYAM STREET,

MYLAVARAM, KRISHNA DISTRICT.

...PETITIONER

AND

1. T HE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL

SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT,

AMARAVATI.

2. T HE APPELLATE AUTHORITY CUM JOINT COMMISSIONER OF

STATE TAX, VIJAYAWADA, KRISHNA DISTRICT.

3. T HE ASST COMMISSIONER STATE TAX, IBRAHIMPATNAM CIRCLE,

VIJAYAWADA-I DIV., KRISHNA DISTRICT.

4. T HE EXECUTIVE DIRECTOR PROJECTS, THE SOUTHERN POWER

DISTRIBUTION COMPANY OF A.P. LTD. (APSPDCL), TIRUPATI.

5. T HE EXECUTIVE DIRECTOR PROJECTS, THE EASTERN POWER

DISTRIBUTION COMPANY OF A.P. LTD. (APEPDCL),

VISAKHAPATNAM.

2

RRR,J &2 T0C25D:SA,JP HC:59799

W.P.No.11989 of 2022 & batch

6. T HE NEW AND RENEWABLE ENERGY

DEVELOPMENTCORPORATION OF ANDHRA PRADESH LIMITED

NREDCAP, REP. BY ITS MANAGING DIRECTOR, 12-464/5/1,

TADEPALLI, GUNTUR DISTRICT-522 501.

...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 writ, order or direction, more particularity one in the nature

of writ of Mandamus by declaring the Impugned CTD Order No. GSTN Ref.

No. ZD370322006943K Dt. 31.03.2022 for the Central tax period April- 2018

to December'2018 passed by the 2nd Respondent to pa Rs. 28,17,923/-

(towards Tax plus Penalty plus Interest) is being illegal, arbitrary and

violative of Articles 14 and 21 of the Constitution of India and set aside the

same by directing the 4 to 6 Respondents to pay difference of amount of Tax

to the GST Department on behalf of the petitioner in pursuance of the clause 3

of the Tri-Partite Agreement Dt.12.03.2018 and pass

IA NO: 1 OF 2022

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 stay of all further proceedings in pursuance of the Impugned CTD

Order No. GSTN Ref. No. ZD370322006943K Dt. 31.03.2022 for the Central

tax period April'2018 to December'2018 passed by the 2nd Respondent to pay

Rs. 28,17,923/- (towards Tax+ Penalty + Interest) pending disposal of the writ

petition in the interest of justice.

IA NO: 2 OF 2022

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 be to vacate the interim orders granted on dated: 05.05.2022 in IA

No.1 of 2022 in W.P.No. 1 1989 of 2022 in the interests of justice and to pass

Counsel for the Petitioner:

1. THANJAVURU VENKATA SUMAN

Counsel for the Respondent(S):

1. ALAPATI VIVEKANANDA (SC FOR NREDCAP)

3

RRR,J &2 T0C25D:SA,JP HC:59799

W.P.No.11989 of 2022 & batch

2. V V SATISH (SC for APEPDCL)

3. GP FOR COMMERCIAL TAX

4

RRR,J &2 T0C25D:SA,JP HC:59799

W.P.No.11989 of 2022 & batch

The Court made the following Common Order:

(per Hon‟ble Sri Justice R. Raghunandan Rao)

As these four (04) Writ Petitions are filed by the same registered person

and relate to the same issue, they are being disposed of, by way of this

common order.

2. In all these cases, the petitioner which is in the business of supply of

Solar Power Devices, including solar power pumping systems, had entered

into a Memorandum of Understanding with the 6^th respondent - New and

Renewable Energy Development Corporation of Andhra Pradesh Limited, for

the purpose of supplying solar power pumping systems to farmers. Under the

said Memorandum of Understanding, the petitioner had supplied such solar

power pumping systems, during the period J