Facts of the Case

Sri Radha Krishna Industries, represented by its Managing Director, filed this writ petition against the State of Andhra Pradesh's Irrigation and CAD Water Resources Department and related officials, seeking a mandamus directing release of a final bill amount of Rs. 23,35,248 (comprising several smaller amounts under different work agreements) plus 18% GST, for completed operation and maintenance works. This is a straightforward government-contract payment dispute; GST appears only as a component of the total billed amount the petitioner sought to recover, not as a subject of adjudication.

Issues Involved

  1. Whether the respondent authorities had wrongly withheld release of the admitted final bill amount payable to the petitioner for completed works.

Petitioner's Arguments

  • Argued that the final bill amount, inclusive of 18% GST, was due and payable for O&M works already completed under several works agreements, and that the respondents' inaction in releasing it was arbitrary.

Respondent's Arguments

  • The Assistant Government Pleader for the Irrigation Department admitted that the amount was payable to the petitioner and sought four months' time to make the payment.

Court Order / Findings

  • Recorded the respondents' admission that the amount was due and their request for time to pay.
  • Petitioner's counsel had no objection to the four-month timeline.
  • Disposed of the writ petition at the admission stage, directing the respondents to release the legally admitted/entitled net amount within four months from receipt of the order.
  • No costs were awarded; pending miscellaneous applications, if any, were closed.

Important Clarification

This is not a GST law judgment — no GST provision was interpreted or applied. GST was simply part of the billed sum the department owed the contractor, similar to how GST is a routine line item in most government works-contract invoices. The real subject matter is timely release of admitted contractual dues.

Sections Involved

  • Article 226, Constitution of India — writ jurisdiction invoked for mandamus
  • Central Goods and Services Tax Act, 2017 — referenced only incidentally, as GST formed part of the billed invoice amount

Decision – In Favour of

The petitioner (Sri Radha Krishna Industries) — writ petition disposed of with a direction to pay the admitted amount within four months; this was a payment-timeline order on admitted facts, not a decision on contested merits or any GST question.

Case Details

High Court of Andhra Pradesh at Amaravati; Writ Petition No. 35621/2025; CNR: APHC010688902025; Coram: Hon'ble Sri Justice Ravi Cheemalapati; Date of Order: 21.04.2026 (as recorded on the order).

Link to Download the Order

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