Cause title — parties, addresses and appearances
APHC010077792026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY, THE ELEVENTH DAY OF MARCH
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 4798/2026
Between:
1. M/S.B DORKA RANI,, D.NO.3/2168, RAJAREDDY STREET, KADAPA,
YSR DISTRICT. REP., BY ITS SOLE PROPRIETOR, BITTE DORKA
RANI.
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY,
STATE
TAX
DEPARTMENT,
SECRETARIAT
BUILDINGS, VELAGAPUDI, AMARAVATHI. 522238
2. THE CHIEF COMMISSIONER OF STATE TAX, COMMERCIAL TAX
DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, SPRING
VALLEY APARTMENT, EDUPUGULLA, VIJAYAWADA. 521151
3. THE ASSISTANT COMMISSIONER STATE TAX, KADAPA-I CIRCLE,
KADAPA, YSR DISTRICT. 516002
4. THE COMMERCIAL TAX OFFICER, KADAPA-1, KADAPA, YSR
DISTRICT.516002
5. THE STATE BANK OF INDIA, REP., BY ITS THE MANAGER,
CUDDAPAH BRANCH, BRANCH CODE 830, KADAPA, YSR
DISTRICT. 516001
...RESPONDENT(S):
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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 an appropriate Writ, Order or direction
more particularly one in the nature of Writ of Mandamus declaring aggrieved
action of the respondents in attaching the my bank accounts without issuing
any provisional attachment Order under Section 83 of the Andhra Pradesh
Goods and Services Tax Act, 2017 since January 2024 prior to issuance of
final assessment order and continuing the said provisional attachment
beyond a period of one year without any further orders as arbitrary, illegal,
colourable exercise of power, one without jurisdiction. contrary to the
provisions of Andhra Pradesh Goods and Services Tax, Act 2017 apart from
being violative of the fundamental rights guaranteed to the petitioner firm
under Articles 14, 19 and 21 of the Constitution of India and consequently
direct the respondents to release my bank account No. 32184437497 with the
respondent No.4 bank 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 release my bank account Ac.No.
32184437497 which is provisionally attached at the directions of the
respondent No.3, pending disposal of the above Writ Petition and pass such
Counsel for the Petitioner:
1. B.ABHAY SIDDHANTH MOOTHA
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following:
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The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner has approached this Court, by way of the present writ petition contending that the provisional attachment order issued against the petitioner, under Section 83 of the Andhra Pradesh Goods and Services Tax Act, 2017 (for brevity, the “APGST Act”) in January, 2024, has expired on account of the lapse of one year from the said order. However, the petitioner is not being permitted to operate his Bank account.
2.The learned Government Pleader, on instructions submits that an order of assessment has been passed, after issuance of provisional attachment order and in view of the said order, the attachment itself stands vacated.
3.In view of the above submissions and in view of the fact that the period of one year, specified under Section 83 of the APGST Act, in relation to the provisional attachment has been expired, this Writ Petition is disposed of directing the 5th respondent to permit the petitioner to operate his Bank account on account of the impugned order of provisional attachment of January, 2024. 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: 11.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 4798/2026
Date: 11.03.2026 KA
