APHC010697822025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST 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: 35905/2025 Between: M/s Anu Engineering Works ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. CH SRINIVAS Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) The present Writ Petition has been filed challenging the action of the 3rd respondent in initiating the proceedings under Section 79(1)(c) of the Goods & Service Act, 2017 on 28.04.2025, directing the 4th respondent to freeze the account of the petitioner on the ground of non-payment of the tax and other dues. 2. The Learned Government Pleader for Commercial Tax, on instructions, submits that the amounts duly payable from the petitioner had been cleared except for an amount of Rs.3,060/-. 3. Accordingly, this Writ Petition is disposed of leaving it open to the petitioner to deposit the aforesaid amount of Rs.3060/- with the 3rd respondent. Upon such deposit, the order of attachment, dated 28.04.2025, vide DIN.No.3728042573527 shall stand set aside. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Note:- Issue C.C by 05.01.2026 B/o. BSM 3 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.35905 of 2025 (Per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 Note:- Issue C.C by 05.01.2026 B/o. BSM