2025 (1) TMI 46 - HC - GST

Inaction of the municipal authorities in YSR Kadapa District who had granted permission to respondent No.6 to occupy the Annie Besant Municipal High School ground for a period of 45 days for holding the Dussehra and Navaratri exhibition in not recovering the amount due as per the agreed terms - HELD THAT - It is stated that considering the history of respondent No.6 inasmuch as he was not a defaulter in the past of any of the municipal dues on his request relaxation for payment of the balance amount had been granted by the authorities in his favour. This is not a fit case where the proceedings should be permitted to continue. Petition dismissed.

Summary

The Andhra Pradesh High Court, presided over by Chief Justice Dhiraj Singh Thakur and Justice Ravi Cheemalapati, addressed a petition concerning the municipal authorities in YSR Kadapa District. The petition highlighted the alleged inaction in recovering dues from respondent No.6, who was granted permission to use the Annie Besant Municipal High School ground for an exhibition. The agreed amount was Rs. 2,06,50,000/-, including GST. A final notice dated 01.10.2024 indicated that respondent No.6 had only paid Rs. 55,00,000/-, leaving a balance of Rs. 1,51,50,000/-.

Respondent No.2's counsel argued that respondent No.6 had actually paid Rs. 1,40,00,000/-, leaving a balance of Rs. 35,00,000/- plus GST. Due to respondent No.6's non-default history, the authorities granted a relaxation for the remaining payment.

The court concluded that the proceedings lacked merit and dismissed the petition without costs, closing any pending miscellaneous applications.