Judgment
APHC010043002026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 1st DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2679 OF 2026 Between:
1. DAKARAPU PREMAKUMARI, W/o. Dakarapu Anil Babu, aged about 37 Years R/o 6-83, Mandavalli, Mandavalli Mandal, Eluru Distrirct-521345.
...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep by its Principal Secretary, ,Commercial Taxes Department, , A.P. Secretariat, Velagapudi Guntur District-522237.
2. The Deputy Assistant Commissioner State Tax1, O/o Assi.Commissioner (State Tax), Gudivada Circle, Gudivada Krishna Dist-521301.
3. The Assistant Commissioner States Tax, Gudivada Circle Gudivada, Krishna Dist-521301.
...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 topleased to issue a Writ order or orders more particularly in the nature of the Writ of Mandamus declaring the impungned notice vide Form GSTDRC-16 Notice for attachment and sale of immovable/Movable goods/shares under section 79 dated 08.01.2026 of the 2nd respondent i.e.
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for attachment of petitioner's property in Survey No 368/5 to an extent of 108 Sq Yards is as illegal, arbitrary , contrary to provisions of Goods and Service Act 2017, without judisdiction , Authority and violation provisions of Arcticle 14, 21 and 300(A) of Constitution of India and set aside the impungned notice vide Form GSTDRC-16 , Notice for attachment and sale of immovable/Movable goods/shares under section 79 dated 08.01.2026 of the 2nd respondent and pass 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 pleased to stay of operation of impungend notice vide Form GSTDRC-16 Notice for attachment and sale of immovable/Movable goods/shares under section 79 dated 08.01.2026 of the 2nd respondent and pass Counsel for the Petitioner: T V V KOTESWARA RAO 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: 2679 OF 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner and Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the respondents.
2.
The present writ petition is filed aggrieved by the impugned notice dated 08.01.2026 of the 2nd respondent issued under Section 79 of A.P. GST Act attaching the petitioner’s property as illegal, arbitrary, etc., on various grounds.
3.
Learned counsel for the petitioner inter alia submits that the said notice is issued pursuant to the orders of the assessment dated 07.08.2023 passed against the husband of the petitioner. He further submits that challenging the said assessment order, writ petitioner’s husband filed W.P.No.7696 of 2024 and the same was set aside by order dated 06.08.2026. He also placed a copy of the said order for perusal of this Court.
4.
Considering the submissions made by the learned counsel for the petitioner and perusing the order dated 06.08.2026, in view of the setting aside of the assessment order, the consequential proceedings which are challenged in the instant writ petition are liable to be set aside.
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5.
Accordingly, the writ petition is allowed and impugned order dated 08.01.2026 is set aside. 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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22 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 2679 OF 2026
Dt. 01.09.2026
GVK