Giridhara Venkata Ramana Nallam vs. The State Of Andhra Pradesh
Held
The Court permitted the petitioner's counsel to withdraw the writ petition with liberty to file a fresh one, and accordingly dismissed the petition as withdrawn.
Facts
The petitioner challenged a demand order and public auction notices for recovery of interest and penalty dues under the AP GST Act. He contended that the auctioned immovable property did not belong to him but to his brother, making its attachment and auction ultra vires, and that his operational bank accounts were frozen.
Key Issues
The key issues were the legality of attaching and auctioning property not owned by the taxable person for recovery of GST interest and penalty dues, and the freezing of the petitioner's operational bank accounts.
Sections Cited
Section 79
AI-generated summary — verify with the full judgment below
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:
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
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
The Chief Commissioner of State Tax, Andhra Pradesh, Amaravati.522238
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 M
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