M/S Roopesh Educational Welfare Society (Rews) vs. The Union Of INDIA

APHC010357542026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 17th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19432/2026 Between: 1. M/S ROOPESH EDUCATIONAL WELFARE SOCIETY (REWS),, REP BY SECRETARY, KANDLAGUNTI BABU, C/O CHINABBA, AGED ABOUT 53 YEARS, R/O. D.NO. 28-1428/D, RAMANAGAR COLONY, CHITTOOR, CHITTOOR DISTRICT. ...PETITIONER AND 1. THE UNION OF INDIA, REPT. BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK,, NEW DELHI-110001. 2. THE STATE OF ANDHRA PRADESH, REPT. BY ITS PRINCIPAL SECRETARY, REVENUE CTII DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATHI, ANDHRA PRADESH- 522237. 3. THE JOINT COMMISSIONER, TIRUPATHI, TIRUPATHI DISTRICT- 517501. 4. THE ADDITIONAL COMMISSIONER ST AND APPELLATE TRIBUNAL, GOODS AND SERVICE TAX, TIRUPATHI, TIRUPATHI DISTRICT- 517501. 5. THE ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX, CHITTOOR-I CIRCLE, CHITTOOR-517001. ...RESPONDENT(S): 2 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, Order or direction, more particularly one in the nature of Writ of Certiorari call for the records pertaining to the Orders in CTD No.DIN3713042626 074, dt. 13-04-2026, passed by the 4th Respondent confirming the Orders in A.O. NO.ZH370721OD61189, dt.19-07-2021 as illegal, arbitrary, pervasive, violation of Principles of Natural Justice and contrary to the Notification issued by the Government of India dt.28-06-2017 and violation of Article-14, 19 and 21 of the Constitution of India and consequently set aside the same and pass Orders on Merits 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 Stay all further Consequential Proceedings in Pursuant to Assessment Orders in CTD No.DIN3713042626074, dt.13-04-2026 passed by the 4th Respondent confirming the Orders in A.O. No.ZI-l370721OD61189, dt. 19-07-2021 passed by the 5th Respondent, Pending disposal of the above Writ Petition and pass such Counsel for the Petitioner: 1. HARINATH REDDY SOMA Counsel for the Respondent(S): 1. GP FOR REVENUE 2. GP FOR COMMERCIAL TAX 3. The Court made the following: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19432 of 2026