APHC010282622021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 16554 of 2021 Bench Sr.No:-1 [3580] M/s. Sarda Metals & Alloys Limited ...Petitioner Vs. The State of Andhra Pradesh and others ...Respondents ********** Advocate for Petitioner : Ms Maheswari Arika representing M/s. Lakshmi Kumaran & Sridharan Advocate(s) for Respondent(s) : GP for Commercial Tax for R.1 to R.3 CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE R RAGHUNANDAN RAO DATE : 18th June, 2026 LISA GILL, CJ: Learned counsel for petitioner submits that she has instructions to withdraw this writ petition with liberty to petitioner to avail its remedy of appeal under Section 112 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017 as Goods and Services Appellate Tribunal is now functional. Writ Petition is dismissed as withdrawn with liberty as aforementioned. No costs. Pending application(s) if any stand(s) disposed of accordingly. LISA GILL, CJ R RAGHUNANDAN RAO, J Vjl