APHC010361072023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19159/2023 Between: 1. M/S. ARKA GREEN POWER PRIVATE LIMITED, REP. BY ITS DIRECTOR, MNV. SATYA GOPINATH, S/O. PANDURANGA RAO, AGED 44 YEARS, OCC. BUSINESS, R/O. RAMALAYAM STREET, MYLAVARAM, KRISHNA DISTRICT. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT, AMARAVATI. 2. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, DEPT. OF ENERGY, SECRETARIAT, AMARAVATI. 3. THE EXECUTIVE DIRECTOR PROJECTS, THE SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LIMITED (APSPDCL), TIRUPATI. 4. THE EXECUTIVE DIRECTOR PROJECTS, THE EASTERN POWER DISTRIBUTION COMPANY OF A.P. LIMITED (APEPDCL), VISAKHAPATNAM. 5. THE DEPUTY ASSISTANT COMMISSIONER STI, IBRAHIMPATNAM CIRCLE, VIJAYAWADA DIVISION-I, KRISHNA DISTRICT. 6. THE MANAGER, SOUTH INDIAN BANK, MOGALRAJPURAM BRANCH, D.NO. 40-7-28, NEAR JAMMICHETTU CENTER, 2 VIJAYAWADA-10 ...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 order or direction, more particularity one in the nature of writ of Mandamus or any other appropriate Writ, declaring the Impugned Notice under section 79 (1) (c ) of the Central Goods and Services Tax Act,2017 Dt. 23.05.2023 issued by the 5th Respondent to the 6th Respondent in order to freeze the account of the petitioner's company ignoring liability of 3and4 Respondents in pursuance of the clause 3 of the Tri- partite Agreement (VII phase) dt.12.03.201B as illegal arbitrary and violation of Article 14 and 21 of the Constitution of India and set aside the same in the interest of justice and pass IA NO: 1 OF 2023 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 stay of all further proceedings in pursuance of the Impugned Notice under section 79 (1) (c ) of the Central Goods and Services Tax Act,2017 Dt, 23.05.2023 issued by the 5th Respondent to the 6th Respondent pending disposal of the above Writ petition in the interest of justice. Counsel for the Petitioner: 1. THANJAVURU VENKATA SUMAN Counsel for the Respondent(S): 1. GP FOR ENERGY 2. V R REDDY KOVVURI(SC FOR APSPDCL) 3. GP FOR COMMERCIAL TAX 4. METTA CHENDRA SEKHAR RAO 3 The Court made the following order: (Per Hon’ble Sri Justice R Raghunandan Rao) Learned counsel for the petitioner submits that the writ petition has become infructuous as the respondents have taken up alternative methods of recovery of tax and the attachment of the Bank account does not survive. Accordingly, this Writ Petition is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 17.12.2025 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT APPEAL NO: 19159/2023 Date: 17.12.2025 KA