APHC010004722026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 654/2026 Between: 1. M/S. ANANTH ENTERPRISES,, TIRUPATI EAST SUB POST OFFICE, 6-1-226, REVENUE WARD NO. 6, VARADARAJA NAGAR, TIRUPATI, ANDHRA PRADESH- 517501REP. BY ITS PROPRIETOR, SRI. DARSA MADHANMOHANS/O. DARSA VENKTA SUBBIAH AGED ABOUT 42 YEARS. ...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, TIRUPATI-III, CGST TIRUPATI, ANDHRA PRADESH. 517502 2. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. ...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 pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order levying tax penalty and interest for not filing Form GSTR3B returns in time without considering that the limitation for filing the annual returns has been extended, by Notification No 22/2024 dated 08- 10-2024 and Circular No 237/31/2024-GST dated 15-10-2024 and also section 16 (5) inserted on 01-07-2024 and demanding the Petitioner to pay RRR,J & TCDS,J W.P.No.654 of 2026 2 the impugned amounts by urgent notice dated 20-11-2025 as illegal, arbitrary, improper, unjust , unfair, and also section 16 (5) inserted on 01-07-2024 contrary to the provision of GST Act and rules and also violative of principles of natural justice, without jurisdiction and authority, and violative of Article 14, 19(1)(g), 21, 265 and 300-A of Constitution of India and effecting the rights that are guaranteed by the statue and consequently to 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 to STAY demand of the disputed amount raised in impugned proceeding dated 17-04-2024 Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. RRR,J & TCDS,J W.P.No.654 of 2026 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents. 2. Learned counsel for the petitioner submits that the lis in the present Writ Petition is covered by the judgment of this Court dated 05.12.2024 in W.P.No.12996 of 2024. 3. Accordingly, this Writ Petition is disposed of in terms of the said order. 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: 07.01.2026 SNI RRR,J & TCDS,J W.P.No.654 of 2026 4 238 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.654 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 07.01.2026 SNI