Cause title — parties, addresses and appearances
APHC010418532026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3600]
WEDNESDAY, THE 12th DAY OF AUGUST 2026
PRESENT
THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 22723/2026
Between:
1. RAMANJANEYULU BETHU, REP BY ITS PROPRIETOR BETHU
RAMANJANEYULU, S/O MANIKYAM, AGED ABOUT 47YEARS, OCC
CONTRACTOR, GSTIN 37AHRPB3387K3ZR, R/O D.NO.3-335/1B,
GAJULA
VARI
STREET,
BHUVANAPALLE
VILLAGE,
WEST
GODAVARI DISTRICT, ANDHRA PRADESH - 534198
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL
SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT,
SECRETARIAT, AMARAVATI AP
2. THE ADDITIONAL COMMISSIONER ST, D.NO.5-56, BLOCK-B, R.K
SPRING VALLEY APARTMENTS, EDUPUGALLU, VIJAYAWADA-
521151
3. THE ASSISTANT COMMISSIONER OF STATE TAX, ELURU-I CIRCLE,
COMMERCIAL TAXES DEPARTMENT,ELURU, ELURU DISTRICT
534006
...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 toissue an appropriate Writ, Order or Direction, more particularly one
in the nature of a Writ of Mandamus declaring the proceedings of the
respondent in Form GST DRC-07 bearing Reference No. ZD370825002642G
2
dated 04.08.2025 passed under Section 74 of the Central Goods and Services
Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 for
the tax period 2023-2024, as illegal, arbitrary, without jurisdiction and violative
of principles of natural justice and Constitution of India, and consequently set
aside the proceedings in Form GST DRC-07 bearing Reference No.
ZD370825002642G dated 04.08.2025 with a direction to the respondent to
reconsider the matter afresh in accordance with law after duly considering the
petitioners explanation and affording him effective opportunity of personal
hearing
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
Counsel for the Petitioner:
1. ARDITI VENKATA NAGA YASWANTH
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following:
3
THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:22723 of 2026
ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan)
Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.
2.Since the impugned order dated 04.08.2025 of the 3rd respondent is an appealable order before the 2nd respondent, the petitioner is permitted to avail the same, in accordance with law.
3.Accordingly, the Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, Miscellaneous Petitions pending, if any, shall stand closed.
__________________________ JUSTICE B. KRISHNA MOHAN
____________________________ JUSTICE SUBHENDU SAMANTA
4
304
THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
W.P.No.22723 of 2026
Date: 12.08.2026
SCH
