WP/431/2025 of M/s. Sri Krishna Engineering Works, Vs The Deputy Assistant Commissioner (ST)-II,

APHC010005532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 431/2025 Between: M/s. Sri Krishna Engineering Works, ...PETITIONER AND The Deputy Assistant Commissioner Stii and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner assails a demand notice bearing DIN No.3706112497036, dated 05.11.2024, calling upon the petitioner to pay an amount of Rs.8,68,57,840/- against the tax demands under the IGST, CGST and APGST Acts. 2. The case of the petitioner is that the petitioner had already paid an amount of Rs.2,14,34,058/- as tax and the penalty of an amount of Rs.2,14,34,058/- , was challenged before the Additional Commissioner (GST- Appeals), Guntur, who had reduced it to Rs.21,43,405.80/-. 2 RRR, J & MRK, J W.P.No.431 of 2025 3. Apart from this, certain reliefs were granted by this Court, by