Judgment
Date of reserved for orders :
Date of pronouncement :21.07.2026 Date of uploading : 30.07.2026 APHC010236672025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3602] TUESDAY, THE 21st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM
WRIT PETITION NOs.12385, 12424 and 12436 of 2025
WRIT PETITION NO: 12385/2025 Between:
1. STERLING AND WILSON PRIVATE LIMITED, (REPRESENTED BY ITS AUTHORISED REPRESENTATIVE) CORPORATE OFFICE, D.NO.30-22-77/A, KP TOWERS, KASTURIBAIPET, GIRIPURAM, SITHARAMPURAM, VIJAYAWADA REPRESENTED BY ITS AUTHORISED SIGNATORY MR.VENKATA RAJA BAPATLA,
...PETITIONER AND 1. THE JOINT COMMISSIONER OF STATE TAXAPPEALS, COMMERCIAL TAXES DEPARTMENT,
EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH 2. THE ASSISTANT COMMISSIONER OF STATE TAX SEETHAPURAM CIRCLE, VIJAYAWADA-2 3. THE GOVERNMENT OF ANDHRA PRADESH, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, GOLLAPUDI, GUNTUR DIST.
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...RESPONDENT(S):
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 issue particularly in the nature of a writ of Mandamus declaring the appeal orders of the first accompanying Affidavit, it is prayed that a direction or Orders, any other appropriate Writ, more or respondent vide Order No.
ZH371120OD67522, dated 9-11-2020 issued Form APL-04 being contrary to the decision passed by this Hon’ble High Court in its order dated 10-1-2025 in Writ Petition No 20096/2020 and also in view of non-formation of Appellate Tribunal as on date for contesting the said orders as void ab-initio, beyond jurisdiction, nullity illegal, arbitrary, violation of principles of natural justice and principle of audi alteram partem, and violation of Article 19(l)(g) and 300A of the Constitution of India, and pass IA NO: 1 OF 2025 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 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 May be pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner:
1. M GOVIND REDDY Counsel for the Respondent(S):
1. GP FOR GENERAL ADMINISTRATION 2. GP FOR COMMERCIAL TAX The Court made the following:
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THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM WRIT PETITION Nos.12385, 12424 and 12436 of 2025
COMMON ORDER: (Per Hon’ble Sri Justice Battu Devanand)
As all the present Writ Petitions raise a similar issue, they are being disposed of by way of this Common Order.
2.
Heard Sri. M Govind Reddy, learned counsel for the petitioner, learned Government Pleader for Commercial Taxes and learned Government Pleader for General Administration appearing for the respondents.
3.
All these Writ Petitions have been filed assailing the First Appellate Orders, passed under Section 107 of the Goods and Services Tax Act, 2017. These Writ Petitions were entertained, inasmuch as the alternative remedy, of filing Second Appeals, was not available to the petitioners, at that stage.
4.
This Court is now informed that the G.S.T. Tribunal for the State of Andhra Pradesh has been constituted and is presently functioning.
5.
In that view of the matter, it would be left open to the petitioners to approach the Tribunal, by way of Second Appeals, under Section 112 of the GST Act.
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6.
In the circumstances, all these Writ Petitions are closed, leaving it open to the petitioners to approach the Tribunal, by way of Second Appeals, under Section 112 of the GST Act.
7.
As a measure of protection for the petitioners, a time period of eight (08) weeks is given to the petitioners, from today, to approach the Tribunal, under Section 112 of the GST Act. Further, the interim directions, granted, if any, in these Writ Petitions, shall continue for a period of twelve (12) weeks.
8.
It is also directed that the Registry shall return the Original Orders of Assessment or the Appellate Orders that may have been filed along with the present Writ Petitions.
9.
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_________________________ JUSTICE BATTU DEVANAND
__________________________ JUSTICE SUNITHA GANDHAM Date: 21.07.2026 SA
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Whether the order is :
Speaking 𝑌𝑒𝑠 /No / Reasoned Yes/No Reportable Yes/No / Non-Reportable 𝑌𝑒𝑠 /No
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𝟒𝟕 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM
WRIT PETITION NOs.12385, 12424 and 12436 of 2025
Date:21.07.2026 SA