Heard Mr. Sita Ram Chaparla, learned counsel for the petitioner; Ms. Nagaraj Kumari, learned Assistant Government Pleader, Commercial Tax- I, for the respondents no.1 to 3 and Ms. Siva Kumari, learned Government Pleader, Irrigation, for the respondents no.5 to 7.

2. The petitioner has moved the Court for the following relief:

“…. to issue a writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the show cause notice in Ref:37AUSPB5568J1Z0/2018-19, Dated 15.02.2021 issued by 3rd respondent thereby directing the petitioner to pay short paid tax Notice/tax under CGST – ₹ 12,04,203/- and SGST – ₹ 12,04,203/- along with penalty @ 25% and interest @ 18%, though respondents 5 to 7 did not pay the bills payable to petitioner under Neeru Chettu Programme, as illegal, arbitrary, unjust, unreasonable and unconstitutional and consequently direct the respondents not to insist petitioner to pay the CGST & SGST amounts till the release of finalize amounts including GST from the respondents 4 to 7, while directing respondents 4 to 7 to pay remaining sum connected to the M-Book Nos.123 A/NC, 1091, 1123, 1125, 1128, 1129, 1130, 1131, 1132, 1148, 1169, 1182, 1183, 1186, 1188, 1191, 1421, 1428 & 1596 in respect of execution of said works forthwith and to pass such other order or orders…..”

3. Though learned counsel for the petitioner advanced arguments before the Court on merits, assailing the action of the authority that on one hand respondents no.5 to 7 were required to make payment for the works done by him, which are still unpaid, whereas on the other hand, the liability to pay tax for the works in question has been raised by the respondents no.1 to 3, for which coercive action is now being contemplated. However, after some arguments, learned counsel submitted that whatever demand has been raised in the impugned notice by the respondent no.3, he would be paying the amount within four weeks from today and the Court may direct for no coercive action till then.

4. On response from learned Assistant Government Pleader, Commercial Tax-I, it was submitted that the petitioner has already taken sufficient time without making payment.

5. Having considered the matter and taking an overall view, the Court finds that in the interest of justice, if the petitioner pays the amount within four weeks, the ends of justice would be served.

6. Accordingly, the writ petition stands disposed of with a direction that the petitioner, as per his own representation, should pay the entire remaining outstanding balance amount due as per the impugned notice, dated 15.02.2021 till the date of final payment, within four weeks from today. In the meantime, no coercive action shall be taken by the authorities for recovery of the same till four weeks. If the petitioner defaults in making payment of the entire amount within four weeks, it shall be open to the authorities concerned to take recourse to recovery in accordance with law.

7. The Court would clarify that it has not gone into the aspect of the authorities being liable to pay the petitioner for works, which he claims to have done, which is left open to be decided in case the petitioner approaches the appropriate forum. No order as to costs.

8. After the order was dictated, learned counsel for the petitioner submitted that liberty may be given to him to approach this Court in a writ petition for payment of his remaining dues with the concerned authorities for works which he has already completed.

9. On such prayer, this Court would only observe that the same not being the subject matter of the present writ petition, it is always open to the petitioner to seek his remedy before the appropriate forum.

10. Miscellaneous petitions, if any pending, also stand disposed of.