APHC010501582026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 23rd DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27280 OF 2026 Between: 1. Wingtech Mobile Communications (India) Pvt. Ltd., SY No. 444, 19/12, 394, 388/2, 388/3C, 388/4, 392/18, 392/19, 436/1, 19,390, 399/1, etc., EMC-II Vikruthamala Village, Yerpedu Mandal, Tirupati, Andhra Pradesh- 517526 Rep by its Authorised Signatory Lellapalli Satyasai Pramodh ...Petitioner AND 1. The Chief Commissioner of State Tax, Andhra Pradesh, Kunchanapalli, Guntur District- 522501 Andhra Pradesh 2. Assistant Commissioner ST, Tirupati- III Circle, Tirupati First floor- CT Complex, New Balaji Colony, Tirupati- 517501 Andhra Pradesh 3. The Registration and Stamp Department, Govt, of Andhra Pradesh, V- Square Building, KSR Park Road, Ward No.2, Tadepalli, Guntur District, Andhra Pradesh- 522501 4. The State of Andhra Pradesh, Represented by its Secretary, Department of Commercial Taxes, A.P. Secretariat, Velagapudi, Guntur- 522237 Andhra Pradesh ...Respondents 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 toto issue a Writ or an Order or a Direction, more particularly a Writ in the nature of Mandamus Directing the First Respondent to issue Form DRC-23 as prescribed under Rule 159 of the Andhra Pradesh Goods and Services Tax Act, 2017 read with section 83 of the Andhra Pradesh Goods and Services Tax Act, 2017, to Third Respondent. Holding that the gross inaction on the part of First Respondent in not issuing Form DRC-23 as prescribed under rule 159 of the APGST Rules read with section 83 of the APGST Act, is violative of Article 300A of the Constitution of India. IA NO: 1 OF 2026 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 hold that the provisional attachment order dated 02.08.2025 would not have any effect, pending disposal of the above Writ Petition and pass Counsel for the Petitioner: GOPU ROHITH Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents:GP FOR REGISTRATION AND STAMPS The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27280 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Learned counsel for the petitioner states that the cause does not survive in the writ petition. 2. Accordingly, the writ petition is closed. 3. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 4 23 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 27280 OF 2026 Dt. 23.09.2026 GVK