Judgment
APHC010250252026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13435/2026 Between:
1. M/S. CHITTELA POLI REDDY,, 7/59, MAIN ROAD AYINAMUKKALA, DORNALA, PRAKASAM, ANDHRA PRADESH-523331. REP BY ITS PROPRIETOR
SRI CHITTELA POLIREDDY,
S/O.
VENKATESWARLU, AGED ABOUT 37 YEARS.
...PETITIONER AND 1. ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATI -II CIRCLE, TIRUPATI, ANDHRA PRADESH. 517501 2. ASSISTANT COMMISSIONER ST, MARKAPUR CIRCLE, NELLORE DIVISION.524001 3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001.
4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237 5. THE EXECUTIVE OFFICER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUMALA, TIRUPATI, SRI BALAJI DISTRICT, ANDHRA PRADESH 517501 6. THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUPATI, SRI BALAJI DISTRICT. 517501
2 RRR,J & TCDS,J W.P.No.13435 of 2026
7. THE CHIEF COMMISSIONER OF STATE TAX COMMERCIAL TAXES, D.NO. 5-59, RK SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA, KRISHNA DISTRICT -521144, ANDHRA PRADESH.
8. M/S TIRUMALA TIRUPATI DEVASTHANAMS, REP.
BY ITS EXECUTIVE OFFICER, TIRUMALA, TIRUPATI, SRI BALAJI DISTRICT, ANDHRA PRADESH.517501
...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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS (i) declaring the action on the part of the 1st respondent in not considering the grounds raised by the Petitioner properly and notification No. 31/2017-CT(R) dated 13-10-2017 is applicable to the petition till it is enhanced to 18percent on 16-07-2022 notification No.
3/2022 -CT (R) dated 16-07-2022 but upholding the order passed by the adjudicating authority on 19-02-2022 for the Assessment Year 2018-19,2019- 20 and 2020-21 as illegal, arbitrary, unjust, improper, unreasonable and contrary to GST Act and Rules and Notifications and contrary to principles of natural justice, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India without authority and jurisdiction and consequently to set aside the 1st respondents order dated31-12-2025 and adjudication order dated 09-02-2022 which is a composite order 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 all further proceedings pending disposal of the writ petition and pass Counsel for the Petitioner:
1. M V J K KUMAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
3 RRR,J & TCDS,J W.P.No.13435 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Sri M. V. J. K. Kumar, the learned counsel appearing for the petitioner seeks leave to withdraw the present Writ Petition with a liberty to challenge the order of assessment as well as the Order-in-Appeal.
2.
Accordingly, this Writ Petition is dismissed as withdrawn with liberty.
There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date:05.05.2026 KPV
4 RRR,J & TCDS,J W.P.No.13435 of 2026
84
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.13435 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
06.05.2026
KPV