APHC010541282024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY, THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 28395/2024 Between: 1. SREENIVASA GRANITES, D.NO. 42-365-14/A, GROUND FLOOR, RAJU COMPLEX, ONGOLE, ANDHRA PRADESH-523001 REP.BY ITS PARTNER. M.V.V. NAGI REDDY ...PETITIONER AND 1. THE STATE OF AP, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT REP. BY ITS SECRETARY. 2. THE STATE OF ANDHRA PRADESH, DEPARTMENT OF MINES AND GEOLOGY, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT REP. BY ITS SECRETARY. 3. SUPERINTENDENT OF CENTRAL TAX, O/O. ASSISTANT COMMISSIONER OF CENTRAL TAX, D.NO.24-7-202/2, NELLORE CSGT DIVISION, GST BHAVAN, 12TH ROAD MAGUNTA LAYOUT, NELLORE-524003. 4. SUPERINTENDENT OF CENTRAL TAX, D.NO.37-1-413, ONGOLE CSGT RANGE, ROSHAN PLAZA, 8TN LANE, RAM NAGAR, ONGOLE-523001. ...RESPONDENT(S): 2 RRR,J & JS,J W.P.No.28395 of 2024 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 tomay please to issue Writ of Mandamus declaring the impugned proceedings issued vide NLR-AC-10-2023-24 - GST dt.08.09.2023, DIN. 20240955TK00007277AD issued by Respondent No.3 and consequent action Respondent No.4 in issuing Recovery Notice O.C.No.1376/2024 dt.17.09.2024, DIN. 20240955TK00007277AD as illegal, arbitrary and violative of Art. 14,19 and 289 of the Constitution of India r/w Finance Act, 1994 and consequently set-aside the same pass IA NO: 1 OF 2024 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 may be pleased to stay all further proceedings pursuant to impugned proceedings issued in O.C.No. 1376/2024 dt.17.09.2024, DIN. 20240955TK00007277AD issued by Respondent No.4 and 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 to grant leave to the Respondent to file the counter affidavit and pass Counsel for the Petitioner: 1. UTTARA LEGAL Counsel for the Respondent(S): 1. P S P SURESH KUMAR 2. GP FOR COMMERCIAL TAX 3. GP FOR MINES AND GEOLOGY 3 RRR,J & JS,J W.P.No.28395 of 2024 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Learned counsel for the petitioner submits that the relief sought in the present Writ Petition has become infructuous and seeks to withdraw the Writ Petition. 2. Accordingly, this Writ Petition is dismissed as withdrawn. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _____________________ SUMATHI JAGADAM, J Date:23.07.2025 KPV 4 RRR,J & JS,J W.P.No.28395 of 2024 209 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SMT. JUSTICE SUMATHI JAGADAM WRIT PETITION No:28395 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) 23.07.2025 KPV