TALASILA SOWJANYA Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These Writ Petitions are filed under Article 226 of the Constitution of India for the following relief:

(2.) As the issue involved in both these writ petitions is one and the same, these writ petitions are dealt with by a common order.

(3.) Brief facts of the W.P.No. 12089 of 2019 are that the petitioner has purchased the Hyundai Venue 1.0 Turbo GDI DCT SX+ Motor Vehicle bearing No. A.P 39 BI 9573 with chassis No. MALFC81A VKM 018346, Engine No. G3LCKM804163 for a price of INR 8,60,853/- from the dealer, Kusalava Motors Pvt., Ltd., Vijayawada. At the time of purchase, the petitioner on demand paid INR 1,20,519 /- towards 14% CGST and INR 1,20,519.38/- towards 14% SGST. The petitioner paid INR 8,608/- towards Compensation Cess under the provisions of the Goods and Service Tax Act, 2017. The petitioner thus paid total INR 11,10,500/- vide invoice No. V19VSI-263 dtd. 12/6/2019. The petitioner was forced to pay INR 1,55,470/- @ 14% towards Tax allegedly levied under Sec. 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 R/w Schedule -VI and Andhra Pradesh Motor Vehicles Taxation Rules, 1963 on the price shown in the invoice dtd. 12/6/2019, which is inclusive of Central GST, State GST & Cess for the reasons best known to the respondents without there being any power much less authority is collecting tax on the basis of "net invoice price" which is inclusive of CGST, SGST & Compensation Cess as well.