APHC010690472025 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: 35687/2025 Between: 1. KARTEEK KUMAR REDDY SETTIPALLI, S/O. SATYANARAYANA REDDY, AGED 48 YEARS PROPRIETOR, SETTIPALLI INFRA, GSTIN. 37AYTPS1206P1ZN, R/O. PLOT NO.8, SY.NO.524/2A, VIDHYANAGAR COLONY EXTENSION, TIRUPATI RURAL, CHITTOOR DISTRICT, AP. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT VELAGAPUDI, AMARAVTI-522239. 2. THE CHIEF COMMISSIONER, STATE TAXES (CT), ANDHRA PRADESH VIJAYAWADA-520001. 3. THE ASSISTANT COMMISSIONER ST AND TIRUPATHILL CIRCLE, TIRUPATHI DISTRICT-517501. 4. THE DEPUTY ASSISTANT COMMISSIONER ST II AND AUTHORISED RECOVERY OFFICER, TIRUPATHI-LL CIRCLE, TIRUPATHI DISTRICT-517501. ...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 2 RRR,J & TCDS,J W.P.No.35687 of 2025 pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF WRIT OF MANDAMUS declaring a. the recovery proceedings being initiated against Petitioner's properties and bank accounts pursuant to FORM GST DRC-13 dt.23.01.2024 issued by Respondent No.4 as being as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, without jurisdiction and consequently set aside the b. that the demand raised in FORM GST DRC-07 dt.07.10.2019 as fully discharged c. direct the respondents to withdraw FORM GST DRC-13 dt.23.01.2024 and lift all pursuant attachments d. and to pass such 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 recovery proceedings including bank and property attachment in pursuance of FORM GST DRC-13 dt:23.01.2024 issued by Respondent No.4, pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. MALIREDDY GOWTHAM Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.35687 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Ms. Jishitha, learned counsel appearing on behalf of Sri Malireddy Gowtham, learned counsel for the petitioner seeks to withdraw the present Writ Petition. 2. 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:31.12.2025 KPV 4 RRR,J & TCDS,J W.P.No.35687 of 2025 196 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.35687 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 KPV