APHC010659152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 34201/2025 Between: 1. AMARAVATI AGRO ENGINEERING WORKS, HAVING ITS REGD. PREMISES AT D. NO. 1-713A, RUDRAMPETA BYPASS CIRCLE, NEAR NH ANANTHAPURAMU - 515 001 REP. BY ITS PROPRIETRESS SMT. SIDDHAVATAM MAHESWARI ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST) - II (FAC) ANANTHAPURAMU - II CIRCLE, ANANTHAPURAMU DIVISION 2. THE ASSISTANT COMMISSIONER ST, ANANTHAPURAMU - II CIRCLE ANANTHAPURAMU DIVISION 3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI ...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 Bank Attachment proceedings issued by the 1st Respondent in FORM GST DRC - 13 Dt. 17.05.2025 against the Petitioner despite discharging entire liability determined by the 2nd Respondent vide Order No. 141808 Dt. 27.12.2018 and Order No. 141809 Dt. 27.12.2018 for the AY 2 RRR,J & TCDS,J W.P.No.34201 of 2025 2017-18 on 22.04.2020as illegal, arbitrary, contrary to the provisions of Sec. 79 of the GST Act, 2017 void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India and set aside the same or 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 to STAY all further proceedings pursuant to impugned Bank Attachment proceedings issued by the 1st Respondent in FORM GST DRC - 13 Dt. 17.05.2025 and permit the Petitioner to operate the Bank accounts pending disposal of the Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.34201 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The case of the petitioner herein was that, he had paid the tax raised in the Orders bearing Nos.141808 & 141809, dated 27.12.2018, in relation to S.G.S.T. & C.G.S.T., for the assessment year 2017-2018. However, the 1st respondent is said to have issued a bank attachment, dated 17.05.2025, seeking to recover the taxes already paid, under the aforesaid orders of assessment. 2. The learned Government Pleader for Commercial Taxes appearing for the respondents, on instructions, submits that, the tax demand raised in the aforesaid orders, had been paid by the petitioner i.e., on 22.04.2020. However, there was a separate order of penalty passed against the petitioner and the present order of attachment is for recovery of the said penalty amount. The learned Government Pleader fairly conceded that the said penalty order had not been served on the petitioner as the same was not uploaded on the portal. He also submits that, such order is being uploaded in a day or two. 3. In such circumstances, there cannot be recovery of any penalty amount without the order of penalty having been served on the petitioner. 4. Accordingly, this Writ Petition is allowed, setting aside the order of attachment of the bank account of the petitioner, dated 17.05.2025. There shall be no order as to costs. 4 RRR,J & TCDS,J W.P.No.34201 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:10.12.2025 KPV 5 RRR,J & TCDS,J W.P.No.34201 of 2025 85 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.34201 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 KPV