APHC010438512025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3554] WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION NO: 22257/2025 Between: 1. YELUGUBANTI VARA LAKSHMI, D/O. Y HARI BABU, FEMALE, AGED ABOUT 35 YEARS RESIDENT OF VILLA NO. 80, SLV MEADOWS, RAMAVARAPPADU VIJAYAWADA, ANDHRA PRADESH ...PETITIONER AND 1. THE STATE OF AP, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI 2. THE ASSISTANT COMMISSIONER, PENAMALURU CIRCLE, VIJAYAWADA - III DIVISION 3. SRI LAKSHMI VENKATESWARA SLV BUILDERS, HAVING ITS REGD. OFFICE AT 2-BG-8, SLV ANJANI HEIGHTS, CHINNAVUTUPALLI, GANNAVARAM, KRISHNA, ANDHRA PRADESH - 521101 REP. BY ITS MANAGING PARTNER MR SRINIVASA RAJU PENMATSA .. .RESP ...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 topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned action of the 2nd Respondent in insisting the 3rd Respondent for payment GST to a tune of Rs. 12,50,000/- on the sale of immovable property 2 RRR,J & CGR,J W.P.No.22257 of 2025 in Villa No. 80, SLV Meadows, Ramavarappadu, Vijayawada as illegal, arbitrary, violative of the provisions of GST Act, 2017, contrary to the Entry 5(b) of Schedule II of the Central Goods and Services Tax (CGST) Act, 2017 and consequently direct the Respondents to not to insist on payment of GST on sale of immovable property and to pass IA 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 pleased toSTAY the collection of GST to a tune of Rs. 12,50,000/- on the sale of immovable property in Villa No. 80, SLV Meadows, Ramavarappadu, Vijayawada by the 2ndRespondent from the 3rd Respondent pending disposal of Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & CGR,J W.P.No.22257 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Learned counsel for the petitioner seeks leave to withdraw the present Writ Petition with a liberty to avail of the remedies available under Law. 2. Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________________ CHALLA GUNARANJAN, J Date:10.09.2025 KPV 4 RRR,J & CGR,J W.P.No.22257 of 2025 258 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE CHALLA GUNARANJAN WRIT PETITION No:22257 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.09.2025 KPV