APHC010501632026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 28th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27770 OF 2026 Between: 1. NANDINI ENTERPRISES, Having their Regd. Premises at 11-6, 2ND Floor, Kondireddy Nagar, Eluru, Eluru District, Andhra Pradesh Represented by its Proprietor Sri Bokka Nageswara Rao ...Petitioner AND 1. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAXII, Eluru II Circle, Eluru 534 401 2. The State of Andhra Pradesh, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati 522 237 ...Respondents 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 toissue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1St Respondent vide Reference No. ZA370325093000X Dt. 21.04.2025 for tax period February, 2025 and continuing the same after discharging the dues as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in 2 the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and set aside the same IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the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 DIRECT the 1st Respondent to not to initiate any coercive steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No. ZA370325093000X Dt. 21.04.2025 for tax period February, 2025 pending disposal of the present Writ Petition Counsel for the Petitioner: CHATAKONDU L V S CHAITANYA KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27770 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Mr. P.V. Sai Rajesh, learned counsel for the petitioner seeks permission of this Court to withdraw the writ petition with a liberty to file afresh. 2. Permission is accorded and the writ petition is dismissed as withdrawn with liberty as sought for. 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 10 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 27770 OF 2026 Dt. 28.09.2026 GVK