Judgment
APHC010481862026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 17th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26393 OF 2026 Between:
1. LEELA KRISHNA PAINTS, Rep. by its Proprietor Sri Kandula Leelakanth S/o Srinivasarao Aged about 29 years 7 126 Uppuluru Uppuluru Uppaluru Krishna District Andhra Pradesh 521151.
...Petitioner AND 1. THE ASSISTANT COMMISSONER STII, Ramavarappadu Circle No. III Division Vijayawada Andhra Pradesh. 521108 2. Joint Commissioner ST, Vijayawada III Division Vijayawada.520010 3. The State of Andhra Pradesh, Rep. by its Principal Secretary to Government Revenue Commercial Taxes Department State Secretariat Velagapudi Amaravati Andhra Pradesh. 522238 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toissue a Writ Order or Direction particularly one in the nature of WRIT OF MANDAMUS i. Setting aside the impugned Assessment Order in Form GST ASMT 13 bearing Reference No.
ASMT 13/37EAUPK1296N1ZP/2025 26 dated 26.02.2026 and the consequential
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Summary of the Order in Form GST DRC 07 bearing Reference No.
ZD370226039344F dated 27.02.2026 passed by the 1st Respondent for the tax period December 2025 under Section 62 of the CGST Act 2017/APGST Act 2017 whereby a total demand of Rs.6 03 291/ has been raised towards tax and interest as being illegal arbitrary contrary to the provisions of the CGST/APGST Acts 2017 and unsustainable in law ii. Consequently stay all further proceedings including recovery and coercive steps pursuant to the impugned Assessment Order dated 26.02.2026 and the Summary of the Order dated 27.02.2026 pending disposal of the present Writ Petition IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased order stay of recovery of demand pursuant to the Impugned Order in Form GST ASMT-13, bearing Reference No. ASMT-13/37EAUPK1296N1ZP/2025- 26, dated 26.02.2026 and the consequential Summary of the Order in Form GST DRC- 07, bearing Reference No. ZD370226039344F, dated 27.02.2026 passed by the 1st Respondent Counsel for the Petitioner: K.RAGHAVENDER REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 26393 OF 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with a liberty to file afresh.
2.
Permission is accorded and the writ petition is dismissed as withdrawn with liberty as sought for.
3.
There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
GVK
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10 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 26393 OF 2026
Dt. 17.09.2026
GVK