APHC010286762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) SMS WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION No: 14517 OF 2025 Between: Mopati Chandra Sekhar Reddy, S/o. Sundara Rami Reddy, Aged about 52 years, Occ: Proprietor, R/o.175, Annamedu, Naidupeta, District, Andhra Pradesh - 524126. SPSR Nellore ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary, Commercial Taxes & GST Department, Guntur District. 2. The Assistant Commissioner, State Tax Department, Gudur Circle Chittoor Division, Tirupati District. 3. The Deputy Assistant Commissioner (ST)-1, State Tax Department, Gudur Circle, Chittoor Division, Tirupati District. 4. The Branch Manager, Indian Bank, ORR Complex, Guest House, Old GntRoad, Naidupet, Tirupati District Secretariat, Velagapudi Near R and B ...RESPONDENTS 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 to issue a Writ, Order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of the Respondent No.3 in Form GST DRC-13 dated 21.03.2025 and freezing petitioners t operative current bank account bearing A/c No. 6514978755 in Indian Bank illegal, arbitrary, and violative of Articles 14 and 19(1)(g) of the Constitution of India, and consequently set aside the lA No: 1 OF 2025 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 to direct the Respondents to permit the petitioner to operate the bank account for the purposes of paying wages, taxes, and executing government contracts pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI K.V.ADITYA CHOWDARY Counsel for the Respondent Nos.1 to 3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: The Court made the following order: issuing ■ ■ ?as same. APHC010286762025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) HfflB [3541] WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14517/2025 Between: ...PETITIONER Mopati Chandra Sekhar Reddy AND ...RESPONDENT(S) The State Of Andhra Pradesh and Others Counsel for the Petitioner: 1. K V ADITYA CHOWDARY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) rd The present Writ Petition has been filed challenging the action of the 3 respondent in issuing notice under FORM GST DRC-13, dated 21.03.2025, for freezing the operations of the current account of the petitioner in Indian Bank. r 2 RRR,J&JS,J V W.P.No.14517 of 2025 This impugned notice has been issued pursuant to the orders of which have already been set aside by this Court in W.P.No.13372 of 2025 and batch, by an order, dated 18.06.2025. 2. assessment In the circumstances, the said impugned notice becomes 3. infructuous and is set aside. Accordingly, the Writ Petition is allowed. There shall be no order 4. as to costs. As a sequel, pending miscellaneous applications, if any, shall stand Sd/- K. TATA RAO DEPUTY REGISTRAR closed. //TRUE COPY// SECTION OFFICER To, 1. The Principal Secretary, Commercial Taxes, GST Department, State of Andhra Pradesh Secretariat, Velagapudi, Amaravati, Guntur District. 2. The Assistant Commissioner, State Tax Department, Gudur Circle Chittoor Division, Tirupati District. 3. The Deputy Assistant Commissioner (ST)-1, State Tax Department, Gudur Circle, Chittoor Division, Tirupati District. 4. The Branch Manager, Indian Bank, ORR Complex, Near (R & B) Guest House, Old Gnt Road, Naidupet, Tirupati District 5. One CC to Sri K.V.Aditya Chowdary, Advocate [OPUC] 6. Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT] 7. Two CD Copies. gi HIGH COURT DATED:25/06/2025 ORDER WP No. 14517 OF 2025 1 0 JUL 2025 rrintSectigiL/W m O _«o ALLOWING THE WRIT PETITION WITHOUT COSTS