Ddl Contract Services vs. The Deputy Assistant Commissioner

APHC010201172026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 9th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11339/2026 Between: 1. ADDL CONTRACT SERVICES, REP. BY ITS PROPRIETOR MR. ADAPA DURGA SUBRAHMANYAM, S/O PEDDA KAU, AGED ABOUT 46 YEARS. H.NO.2-91, ADAPA VAN I STREET, SUNDARAPALLI, EAST GODAVARI DISTRICT - 533306,AP. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, ALCOT GARDENS CIRCLE, RAJAMAHENDRAVARAM, E.G.DIST,A.P. 2. 2 THE ASSISTANT COMMISSIONER ST, RAMACHANDRA PURAM CIRCLE, RAMACHANDRA PURAM, E.G.DIST, A.P. 3. 3 THE JOINT COMMISSIONER STATE TAX, KAKINADA DIVISION, KAKINADA, E.G.DIST, A.P. 4. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH. ...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 topleased to issue Wirt of Mandamus or any other appropriate Writ or order or Direction declaring the summery Proceedings of the 1St Respondent 2 dated 19.12.2025 (Annexure P1), and order passed under Section 73 dated 19.12,2025 (Annexure P2) for the tax period 2021-22 under SGST / SGST Acts,2017 demanding payment of tax, interest and Penalty to a tune of Rs.7,97,184/- in spite of the concluded proceedings of the 2nd respondent in RefGSTO-1/Return Scrutiny/2023-24,dt04-01-2024 without serving Notices and order physically to the Petitioner and uploading the same in the GST Portal and that too in the tab Additional Notices and Orders instead of Notices and Orders, passing Proceedings by the 1st Respondent without authorization to assess the Petitioner and consequent freezing of Current Account. No 0252073000000144 in South Indian Bank, Kotipalli for tune of Rs.7,97,184/- as illegal, arbitrary, contrary to law, without jurisdiction, contrary to the order of the 2nd respondent in RefGSTO-1/Return Scrutiny/2023- 24,dt04-01-2024 and in violation of Principles of Natural Justice and consequently set aside the impugned demand Proceedings of the 1st Respondent dated 19.12.2025 and the decision of freezing the account as null and void 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 o suspend the operation of the summery Proceedings of the 1st Respondent dated; 19.12.2025 (Annexure P1), and order passed under Section 73 dated; 19.12.2025 (Annexure P2), for the tax period 2021-22 under SGST / SGST Acts,2017 demanding payment of tax, interest and Penalty to a tune of Rs.7,97,184/- in spite of the concluded proceedings of the 2nd respondent in Ref;GSTO-1 /Return Scrutiny/ 2023-24, dt;04-01-2024 with a further direction to withdraw the orders freezing the Current Account. No: 0252073000000144 in South Indian Bank, Kotipalli for a tune of Rs.7,97,184/-, pending disposal of the above WP Counsel for the Petitioner: 1. G SEENA KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3