M/S Shivam Exports vs. The Joint Commissioner(St)

APHC010478032026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 21st DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26918 OF 2026 Between: 1. M/S SHIVAM EXPORTS, A Sole Proprietorship Firm, Represented by its Proprietrix, Smt. Kurapati Siva Parvathi, W/o. K Hari Krishna ,R/o D.No. 9- 72/A, Lalupuram Village, Guntur Rural,Guntur District, - 522005. ...Petitioner AND 1. THE JOINT COMMISSIONERST, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/17, Brodipet, Guntur - 522002 2. The Deputy Commissioner ST, Arundalpet Circle, Guntur-II Division, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/ 17,Brodipet,Guntur, - 522002 3. The Assistant Commissioner ST, Arundalpet Circle, Guntur-II Division, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/ 17,Brodipet,Guntur, - 522002 4. The Assistant Commissioner of Central Tax, GST Bhavan, Narasannapeta Circle, Narasannapeta, Srikakulam District-532421 5. The State of Andhra Pradesh, Rep.by its Principal Secretary, Revenue (CT) Department, A.P.Secretariat, Amaravathi -522238. ...Respondents 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 topleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the action of the Respondent No.3 in issuing impugned Show Cause Notice vide GST DRC-01 vide Notice Ref No. ZD3708260501179 / DIN DIN3728082647108 dated 28.08.2026 as illegal, arbitrary, without authority of law and violative of the provisions of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017, and in violation of the principles of natural justice, and consequently suspend the impugned show cause Notice dated 28.08.2026 and all consequential proceedings arising therefrom, 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 the impugned Show Cause Notice vide GST DRC-01 vide Notice. Ref No. ZD3708260501179 / DIN: DIN3728082647108 dated 28.08.2026 issued by the 3 rd Respondent, and consequently restrain the Respondents from initiating any coercive or recovery proceeding pending the disposal of this Writ Petition, and pass Counsel for the Petitioner: SOMISETTY GANESH BABU Counsel for the Respondents: GP FOR COMMERCIAL TAX