APHC010394512026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 29th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21471/2026 Between: M/s. S A Traders, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2 The Court made the following order: (per Hon’ble Sri Justice Ninala Jayasurya) Heard Mr. M.V.J.K. Kumar, learned counsel for the petitioner who appeared through online. Also heard Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Taxes. 2. The present writ petition is filed seeking: “….writ, order or direction particularly in the nature of Writ of Mandamus declaring the action of the 1st respondent in passing the impugned order dated 10.06.2026 in DIN No.DIN3710062657094 for the financial year 2022-23, without there being any notification issued under Sedition 6 of the CGST Act and without determining the tax liability under Section 73 or 74 of the SGST Act/CGST Act as ultravires the Section 6 of the CGST Act which provides for specific authorization under circumstances mentioned therein by the notification as illegal, arbitrary, improper, unjust, unethical, contrary to the provisions of the SGST Act, 2017, CGST Act, without authority of law and jurisdiction and violative of principles of natural justice and also violative of Articles, 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently set aside the impugned proceedings and pass such other order or orders…….” 3. The learned counsel for the petitioner submits that, though several contentions were raised in the writ petition, the petitioner is contemplating to avail the statutory remedy of appeal against the impugned order. However, the petitioner has received a notice of auction of immovable property under Section 79(1)(D) in Form-GST DRC-07 dated 10.06.2026, wherein the date of auction is mentioned as 01.10.2026. He submits that the initiation of 3 proceedings for auction of the property even before the expiry of period available for preferring the appeal under statute is not tenable. 4. As the petitioner is proposing to avail the statutory remedy of appeal, this writ petition is disposed of, leaving it open to the petitioner to avail the said remedy. As the extended period for filing appeal under statute is still available, no coercive action/proposed auction of the immovable property shall be taken, till such time appeal is preferred by the petitioner. 5. The writ petition is accordingly disposed of with the above observations. There shall be no order as to costs. Miscellaneous petitions pending, if any, shall stand closed. It shall be noted that the notices sent to the petitioner would not be issued sooner or later __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:29.09.2026 DSB 4 139 THE HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WP No.21471 of 2026 Date 29.09.2026 U DSB