Judgment
APHC010486552026
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: 26518 OF 2026 Between:
1. D. RAVEENDRA PRASAD, S/o. D.Chalapathi Rao Aged 52 years, Occ Business Rio. D.No.3 180, Guntupalli Post Ibrahimpatnam Mandal, Vijayawada, NTR District. 60)606 2. K.Madhu Babu, S S/o. Kodanda Ramaiah Aged 53 years, Occ Business Rio. D.No.4 137, Venugapolaswamy Street Gollapudi, Vijayawada, NTR District. 2 17 2 5 3. K.Sri Lakshmi, W/o. K.Madhu Babu Aged 45 years, Occ Housewife Rio.
D.No.4 137, Venugapolaswamy Street Gollapudi, Vijayawada, NTR District. 5 12 2 5 4. K.Sivarama Prasad, S/o. Kodanda Ramaiah Aged 50 years, Occ Business Rio. D.No.4 202, Padamati Bazar, Gollapudi Vijayawada, NTR District.
5. K.Adi Lakshmi, W/o. K.Sivarama Prasad Aged 41 years, Occ Housewife Rio. D.No.4 202, Padamati Bazar, Gollapudi Vijayawada, NTR District.
6. K.Rama Krishna, S/o. Kodanda Ramaiah Aged 48 years, Occ Business Rio. D.No.4 202, Near Venugopalaswamy Street Gollapudi, Vijayawada, NTR District ...Petitioners
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AND 1. THE UNION OF INDIA, Rep. by the Secretary Ministry of Finance Department of Revenue, New Delhi.
2. The Director General Service Tax, Directorate of Service Tax, Government of India Department of Revenue Ministry of Finance, Mumbai.
3. The Chief Commissioner of Customs and Central Tax, Visakhapatnam Zone, GST Bhavan Port Area, Visakhapatnam.
4. The Additional Commissioner of Central Excise and Service Tax, Guntur, Guntur District.
5. The Superintendent of Central Tax And Central Excise, lbrahimpatnam CGST Range, Amaravati CGST Divisional Office Central Revenue Buildings, M.G.Road, Vijayawada 6. The State of Andhra Pradesh, Rep. by its Principal Secretary, Transport Department A.P. Secretariat at Velagapudi, Amaravati, Guntur District.
7. The A P State Road Transport Corporation APSRTC, Rep. by its Vice Chairman and Managing Director NTR Administration Block, Pandit Nehru Bus Station Vijayawada, Andhra Pradesh.
...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 to direct the respondents not to insist/demand payment of service tax under Rent-a- cab Scheme Operator Service from the petitioners pursuant to notices dated 27.03.2026 and 07.09.2026 pending disposal of the above writ petition Counsel for the Petitioners: DODDAKA HARSHA VARDHAN Counsel for the Respondents: GP FOR REVENUE Counsel for the Respondents: Counsel for the Respondents:GP FOR TRANSPORT 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: 26518 OF 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Learned counsel for the petitioners after arguing the matter for some time, 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.
Ms. Santhi Chandra, learned Senior Standing Counsel for CBIC, is present.
4.
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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8 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 26518 OF 2026
Dt. 17.09.2026
GVK