Lalitha Parameshwari Stone Crusher Bhanumukkala Villages vs. The State Of Andhra Pradesh
Original PDF →WP/18581/2026HC Andhra PradeshGSTCNR APHC01034560202609 July 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR4 pages
For Petitioner: V SAI KUMARFor Respondent: GP FOR COMMERCIAL TAX, Ms. Shanthi Chandra, GP FOR MINES AND GEOLOGY
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Cause title — parties, addresses and appearances
Date of reserved for orders : nil
Date of pronouncement : 10.07.2026
Date of uploading : 18.07.2026
APHC010345602026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3543]
FRIDAY, THE 10th DAY OF JULY 2026
PRESENT
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 18581/2026
Between:
1. LALITHA PARAMESHWARI STONE CRUSHER BHANUMUKKALA
VILLAGES,
BHANUMUKKALA
VILLAGE,
BANAGANAPALLE
MANDAL, KURNOOL DISTRICT, REPRESENTED BY ITS MANAGING
PARTNER, KATASANI JAYAMMA, W/O. RAMI REDDY, AGED 60
YEARS, RIO. BANAGANAPALLE, NANDYAL DISTRICT, ANDHRA
PRADESH.
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS
PRINCIPLE SECRETARY REVENUE CT, SECRETARIAT BUILDINGS
AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH-522237.
2. THE SUPERINTENDENT, CENTRAL TAX, NANDYAL-2 RANGE,
KURNOOL CGST DIVISION, NEAR CHILDREN PARK, N.R. PETA,
KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH-534006.
3. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY
FINANCE DEPARTMENT MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI-110001.
4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS
PRINCIPLE SECRETARY MINES AND GEOLOGY DEPARTMENT,
2
SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT,
ANDHRA PRADESH-522237
...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
toleased to issue a Writ or order or direction more particularly one in the nature of
writ of mandamus declaring the action of the respondent no.2 in issuing the final
reminder in C.No.IV/16/08/2026-27- Nd1-Ildated 23.06.2026 in consonance with the
notice in OC. No.62/2026 in DIN-20260455YL0000921315 dated 06.04.2026 for the
tax period from 2021- 22 and 2022-23 as illegal, arbitrary and without jurisdiction
and also violative of Article 14, 21 and 289 of the Constitution of India r/w Finance
Act, 1994 as well as oppose to all cannons of justice, Consequentially suspend the
operation of the final reminder in C. No. IV/16/08/2026-27-Nd1-I ldated 23.06.2026
in consonance with the notice in OC. No.62/2026 in DIN- 20260455YL0000921315
dated 06.04.2026 for the tax period from 2021-22 and 2022-23 passed by the 2nd
respondent in the light of the orders passed in WP No. 24655 of 2025 dated
17.09.2025 and to 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
suspend the operation of the final reminder in C.No.IV/16/08/2026-27-Nd1-Ildated
23.06.2026 in consonance with the notice in OC. No.62/2026 in DIN-
20260455YL0000921315 dated 06.04.2026 for the tax period from 2021-22 and
2022-23 passed by the 2nd respondent in the light of the orders passed in WP No.
24655 of 2025 dated 17.09.2025 pending disposal of the above writ petition and to
pass
Counsel for the Petitioner:
1. V SAI KUMAR
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. Ms. Shanthi Chandra
3. GP FOR MINES AND GEOLOGY
The Court made the following:
3
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 18581 of 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Ms. Ayesha Siddique, learned counsel representing the learned counsel for the petitioner, seeks permission of this Court to withdraw the writ petition with a liberty to file afresh.
2.
Permission is accorded and the writ petition is dismissed as withdrawn with liberty as prayed for.
3.
There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
GVK Whether the order is :
Speaking Reasoned Reportable Non-reportable
4
16 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.18581 of 2026
Dt. 10.07.2026
GVK
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.