M/S Sri Bhargava Minerals vs. The State Of Andhra Pradesh

Original PDF →
WP/2388/2026HC Andhra PradeshGSTCNR APHC01003575202608 February 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR4 pages

No AI summary yet for this judgment.

APHC010035752026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2388/2026 Between:

1.

M/S SRI BHARGAVA MINERALS, D.NO.219-A,KOTHA KODURU, KODURU,

ANNAMAYYA DISTRICT,REP BY PROPRIETOR NANCHARI RAMA MOHAN S/O NARAYANA AGED ABOUT 62 YEARS,OCC BUSINESS R/O. BALATHIMMAIAH GARI PET, CHAKRAYA PET, SURABHI CHAKRAYAPET,CUDDAPAH AP-516259

...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRI SECRETARY FOR REVENUE COMMERCIAL TAXES DEPARTMENT

AP SECRETARIAT AMRAVATI 522238

2.

THE DEPUTY COMMISSIONER, APGST AND CGST KADAPA DIVISION KADAPA ANDHRA PRADESH

3.

THE ASSISTANT COMMISSIONER, (ST) CIRCLE-1 RAYACHOTI TIRUPATI TIRUPATI DISTRICT

4.

THE COMMERCIAL TAX OFFICER, APGST RAYACHOTI CIRCLE RAYACHOTI KADAPA DISTRICT

5.

THE ASSISTANT COMMERCIAL TAX OFFICER, RIY KODUR, TIRUPATI DISTRICT

6.

THE APPELLATE JOINT COMMISSIONER, (STATE TAXES TIRUPATI) TITURPATI DISTRICT ANDRA PRADESH

7.

STATE BANK OF INDIA, M.G.ROAD BRANCH, RAILWAY KODURU, ANNAMAYYA DISTRICT, NOW TIRUPATI DISTRICT EARSTWHILE

2 RRR, J & TCDS, J W.P.No.2388 of 2026

KADAPA DISTRICT 516101 REP. BY ITS MANAGER

...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 tomay be pleased to issue a writ or direction more particularly in the nature of writ of mandamus declaring the action of the 3rd respondent in issuing the impugned order vide DIN.372424032561559, Reference NO.ZD3712240038382 Case.lD ZD3712240038382 t.24-3-2025 GSTIN 37ANDPN9002B1ZD Order IN FORM GST DRC-07 under Section 74(5) of GST Act 2017 and consequential recovery proceedings under Section 79 of APGST Act as illegal , , arbitrary, highhanded and in gross violation of principles of natural justice and cannot be justified in the eye of law and consequently set

aside the DIN.372424032561559, Reference No.ZD3712240038382 Case.lD ZD3712240038382 dt.24-3-2025 GSTIN 37ANDPN9002B1ZD Order IN FORM GST DRC-07 under Section 74(5) of GST Act 2017 and recovery proceedings under Section 79 of APGST Act- 2017, in the interest of justice and pass such 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 direct the respondents to allow the petitioner to operate the Current Account no. 39408010474 of the petitioner in State Bank of India, M.G.Road Branch, Railway Koduru, Annamayya District now Tirupati District earstwhile Kadapa District by suspending the operation of impugned order vide DIN.372424032561 559,

Reference No.ZD3712240038382 Case.lD:ZD3712240038382 dt.24-3-2025

GSTIN::37ANDPN9002B1ZD Order IN “FORM GST DRC-07” under Section 74(5) of GST Act 2017 and consequential recovery proceedings under Section 79 of APGST Act in the interest of justice and pass such Counsel for the Petitioner:

1.

CH SRINIVAS Counsel for the Respondent(S):

1.

GP FOR REVENUE

3 RRR, J & TCDS, J W.P.No.2388 of 2026

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The learned counsel for the petitioner, when the matter was posted for pronouncement of Judgment, sought leave of this Court to withdraw the present Writ Petition, with liberty to avail of appropriate remedy.

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: 09.02.2026 MJA

4 RRR, J & TCDS, J W.P.No.2388 of 2026

430

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

WRIT PETITION NO: 2388/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)

09.02.

2026

MJA

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.