Judgment
APHC010443762026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
WEDNESDAY, THE 9th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25642 OF 2026 Between:
1. GIRIDHARA VENKATA RAMANA NALLAM, S/o Satyanarayana Nallam, Aged about 47 Years, Residing/Operating at 2nd Floor, B-8, Sal Madhu Arcade, Telecom Nagar, Satrampadu, Eluru, West Godavari District, Andhra Pradesh
534007.
Proprietor of M/s Vignesh Pack,
GSTIN 37AMUPN5138N1Z4, ...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep. by its Principal Secretary, Finance (CT) Department, State Secretariat, Velagapudi, Amaravati. 522239 2. The Chief Commissioner of State Tax, Andhra Pradesh, Amaravati.522238 3. The Assistant Commissioner State Tax, Eluru II Circle, Eluru Division, Prasana Towers, Perugu Chettu Center, Eluru 534006.
...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 appropriate writ or Order or direction writ of Mandamus and call for the records of the demand order dated 27.11.2025. issued by the 3rd Respondent. The issuance of public auction notices and the conduct of
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successive property auction proceedings on 11-06-2026, 30- 06-2026, and 24-07-2026 targeting immovable property (Survey No. 352/1, Gunupudi Village) for the recovery of interest and penalty dues which is wholly illegal, as the said property does not belong to the Petitioner (the taxable person) but is legally owned by the Petitioner's brother, making its attachment and auction completely ultra vires and without jurisdiction under Section 79 of the AP GST Act. Depriving a tax assessee of operational cash flows and commercial assets solely for non-principal dues, violation of article 19(1)(g) and article 21 of the constitution of india, to carry on trade, business, and earn a basic livelihood. So consider them for 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 Grant an Direct to all further recovery proceedings pursuant to Demand Order Form GST DRC-07 (ID: Z03710240199890 dated 07-03-2026) issued by Respondent No. 3, to forthwith unfreeze all operational bank accounts of the Petitioner (M/s Vignesh Pack) to enable normal business operations and trade activities; and in the interest of justice Counsel for the Petitioner: JANGAM N V RAJA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents:GP FOR FINANCE PLANNING 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: 25642 OF 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Learned counsel for the petitioner after arguing the matter for some time, seeks permission of this Court to withdraw the writ petition with a liberty to file afresh.
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Permission is accorded and the writ petition is dismissed as withdrawn with liberty as sought for.
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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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17 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 25642 OF 2026
Dt. 09.09.2026
GVK