WP/7048/2025 of M/s. Vagdevi Technocrats, Vs The Additional Commissioner (ST)(Appeals),

1 APHC010135032025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 7048/2025 Between: M/s. Vagdevi Technocrats, ...PETITIONER AND The Additional Commissioner Stappeals and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR REVENUE 2. GP FOR COMMERCIAL TAX This Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner which carries out Works Contract Service relating to manufacturing of ships, repairs and maintenance services in relation to ships through the Ship Building Centre (Ministry of Defence) had registered itself under the CGST, APGST and IGST Acts. The petitioner had been issued a show cause notice, by the 2nd respondent, on 29.01.2024, calling upon the petitioner proposing to raise a demand of Rs.15,14,010/-. The 2nd respondent 2 after considering the reply of the petitioner had passed demand order, dated 08.04.2024, confirming the aforesaid payment and als