APHC010499562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26187/2025 Between: 1. M/S. JSR DALI MILL, REP. BY PARTNER, MR. J. HARI PRAKASH BURRIPALEM ROAD, TENALI - 522002, GUNTUR DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER, GANDHI CHOWK CIRCLE, TENALI. GUNTUR DISTRICT. 2. THE DEPUTY COMMISSIONER CT, GUNTUR DIVISION, GUNTUR, ANDHRA PRADESH 3. THE JOINT COMMISSIONER CT LEGAL, EEDUPUGALLU, VIJAYAWADA ANDHRA PRADESH 4. THE ASSISTANT COMMISSIONER STATE TAXES, TENALI CIRCLE, TENALI GUNTUR DISTRICT, ANDHRA PRADESH 5. THE BRANCH MANAGER, UNION BANK OF INDIA (ANDHRA BANK) MORISSPET BRANCH, TENALI, GUNTUR DISTRICT, A.P. 6. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. ...RESPONDENT(S): 2 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 any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 4th Respondent in issuing the garnishee notice dated 8.9.2025 to the 5th Respondent Bank for recovery of Rs.3,28,049/- towards demand for the assessment year 2015-16 under the Central Sales Tax Act, 1956 though covered by stay and part of the amount paid by the Petitioner, as illegal, arbitrary, high handed, contrary to record and consequently set aside the same, 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 to suspend the garnishee notice dated 8.9.2025 issued by the 4th Respondent to the 5th Respondent bank for recovery of Rs.3,82,049/- for the assessment year 2015-16 under the Central Sales Tax Act, 1956, pending disposal of the appeal, as otherwise the petitioner will be put to severe hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following ORDER: (per Hon’ble Justice Sri R.Raghunandana Rao) Learned Government Pleader and the learned counsel for the petitioner submit that the impugned garnishee order has been withdrawn by the respondent. In that view of the matter, this Writ Petition is closed. 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: 08.10.2025 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26187/2025 Date: 08.10.2025 KA