APHC010531432026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 8th DAY OF OCTOBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 29140 OF 2026 Between: 1. MS BONTHA BHARAT BABU, Works Contractor, s/o.chinna rao,8-81, Yernagudem, Devarapalle Mandal, West Godavari District-534313. ...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP-522238 of 2026 2. The Assistant CommissionerST, Mandapeta Circle, D.No.17-1-18 and19, Raghavendra Complex, Alamuru Road, Mandapeta, Ambedkar Konaseema District,Andhra Pradesh-533308 3. Assistant Commissioner ST, Nidadavole Circle, D.No. 2-2-83, Pangidi Road, Nidadavole, East Godavari District- 534301. ...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, direction or order more particularly in the nature of a Writ of Mandamus declaring that the common show cause notice in Form GST DRC-01, dated 20.10.2025 (uploaded on 30.10.2025) issued by 2 the 2nd respondent for the tax periods 2019-20 and 2020-21, under Section 74 of the APGST Act, 2017, the consequential order dated 24.03.2026 and the summary of the order in Form GSTR-07, dated 24,03.2026 issued by the 3rd respondent for the period 2020- 21, as being illegal, without jurisdiction, and contrary to the provisions of CGST Act, 2017 and the rules made thereunder and also violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently 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 grant stay of all further proceedings, including recovery, pursuant to the order dated 24.03.2026 and the summary of the order in Form GSTR-07, dated 24.03.2026 issued by the 3rd respondent for the tax period 2020-21, under Section 74 of the APGST Act, 2017, pending disposal of the Writ petition Counsel for the Petitioner: SINGAM SRINIVASA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 29140 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Learned counsel for the petitioner appearing through online 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 Date: 08.10.2026 GVK 4 10 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 29140 OF 2026 Dt. 08.10.2026 GVK