APHC010116592024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE EIGHTH 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: 6241/2024 Between: 1. M/S CONTINENTAL ENGINEERING CORPORATION, REP BY ITS AUTHORIZED SIGNATORY MR RAJIV KUMAR, S/O RAM SARAN DAS, AGED 56 YEARS, OCC BUSINESS, HAVING REGISTERED OFFICE AT. DOOR NO. 1/1347 OPP. VIMALA NURSING SCHOOL, SRI NAGAR COLONY, ANANTAPUR ANDHRA PRADESH - 515001 ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, REP BY ITS AUTHORISED OFFICER ANANTAPUR-1 RANGE II FLOOR, PAR HEIGHTS, GOOTY ROAD, ANANTHAPUR, ANDHRA PRADESH- 515001 2. APPELLATE AUTHORITY, ADDITIONAL COMMISSIONER (STATE TAX) D. NO. 19-10-100/3A, NEW INDIRA NAGAR, BESIDES SGS ARTS COLLEGE, TIRUPATI 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS SECRETARY. DEPARTMENT OF REVENUE, NORTH BLOCK NEW DELHI, DELHI - 110 001 ...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 to issue a writ or direction more particularly one in the nature of writ 2 of mandamus declaring the action of the respondent authority in not recrediting the in admissible amount refund to the Electronic Credit Ledger of the petitioner as illegal, unjust, arbitrary exercise of power and violative of Article 265 of the Constitution and consequently direct the respondent authorities to recredit the inadmissible amount of refund to the Electronic Credit Ledger of the petitioner pursuant to the orders passed in PMT-03 issued under Reference No. ZD370721004965A dated 30-07-2021 Order in PMT- 03 issued under Reference no. ZD370721004962G, Dt 30-07-2021, preferably within a period of four weeks and 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 to disburse the refund claim of the petitioner, pending disposal of the writ petition pending disposal of the writ petition and pass Counsel for the Petitioner: 1. TURAGA SAI SURYA Counsel for the Respondent(S): 1. SANTHI CHANDRA (Jr. Standing Counsel for CBIC) 2. GP FOR COMMERCIAL TAX 3 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) Sri G.Malleswara Reddy, learned counsel representing Sri Turaga Sai Surya, learned counsel for the petitioner seeks to withdraw this writ petition. 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 ________________ T.C.D. SEKHAR, J Date: 08.12.2025 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6241/2024 Date: 08.12.2025 KA 5