APHC010287752004 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: 20599/2004 Between: 1. M/S. S.P.S. TEXTILES AND INDUSTRIES LTD., AND ANOTHER, 6-3- 570/1, 403, 4TH FLOOR, DAIMOND BLOCK, LUMBINI ROCKDALE, SOMAJIGUDA, HYD-500 082. REP. BY DIRECTOR G. KANNABABU. 2. SHRI S. P. SHARMA,, S/O. SHRI HARISHCHANDRA SHARMA, R/O. 6-5-574, HYDERABAD, HYDERABAD. ...PETITIONER(S) AND 1. STATE OF A P REVENUE DEPT AND 3 OTHERS, REP. BY THE SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, HYDERABAD. 2. THE COMMISSIONER OF COMMERCIAL TAXES, A.P., M.J. ROAD, HYDERABAD. 3. THE COMMERCIAL TAX OFFICER, TUNI, E.G.DISTRICT. 4. THE DY COMMERCIAL TAX OFFICER, TUNI, EAST GODAVARI DISTRICT. ...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 Pass an order or orders or a writ more particularly one in the nature of writ of Mandamus declaring the action of the respondent in demanding the 2 dues under APGST & CST Act pertains M/s. Annavaram Spinning Mills under Section 18 of the A.P.G.S.T. Act and Sec 9 (2) of the CST Act treating the petitioner company as successor of business of M/s. Annavaram Spinning Mills as arbitrary, illegal and violative of the principles of natural justice and consequently set aside the demand raised by the respondent in notice dt. 21.9.2004 and further notice dt.30.10.2004 and pass. IA NO: 1 OF 2004(WPMP 26995 OF 2004 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 Stay all further proceedings including the attachment of the properties pursuant to the notice in Form No.4 dt. 30.10.2004 issued by the 4th respondent herein and pass. IA NO: 1 OF 2005(WVMP 3469 OF 2005 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 vacate the interim orders passed on 6-12-2004 in WP NO. 20599/2004 Counsel for the Petitioner(S): 1. Counsel for the Respondent(S): 1. DANTU SRINIVAS( SPL SC FOR CT) 2. GP FOR COMMERCIAL TAX 3 The Court made the following ORDER: (per Hon’ble Justice Sri R.Raghunandana Rao) Learned Government Pleader informs the Court that the petitioner- Company has been wound up and the matter has become infructuous. Accordingly, this Writ Petition is dismissed as infructuous with liberty to the petitioner to approach this court in the event of any difficulty. 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 4 142 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20599/2004 Date: 08.10.2025 KA