APHC010047312026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE ELEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2888/2026 Between: 1. M/S. AL SAFA ENTERPRISES, , HAVING BUSINESS AT D.NO. 425, ARJUNA NILAYAM, 5TH CROSS STREET, PRAKASAM NAGAR, SUB-POST OFFICE, AUTO NAGAR, RAJAHMUNDRY, EAST GODAVARI DISTRICT, ANDHRA PRADESH- 533106, REPRESENTED BY ITS PROPRIETOR, SHAIK KARIMULLA SHA KHADARI. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, , REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH - 522238. 2. THE DEPUTY COMMERCIAL TAX OFFICER, ARYAPURAM CIRCLE, RAJAMAHENDRAVARAM - 533104. - 3. THE COMMERCIAL TAX OFFICER, ARYAPURAM CIRCLE, RAJAMAHENDRAVARAM - 533104. 4. THE STATE BANK OF INDIA, REPRESENTED BY ITS BRANCH MANAGER, MORAMPUDI JUNCTION BRANCH, RAJAMAHENDRAVARAM, EAST GODAVARI DISTRICT, ANDHRA PRADESH - 533104. 2 RRR,J & TCDS,J W.P.No.2888 of 2026 ...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 topleased to issue a Writ Order or direction particularly, one in the nature of writ of Mandamus declaring the' action of Respondent No.3 in issuing the demand notice in VAT Form-206 dated 03.12.2025 under Section 29 of the AP VAT Act, 2005, directing the 3rd respondent bank to debit the petitioner's bank account towards alleged CST arrears of M/s. Monarch Industries for the assessment years 2015-16 and 2016-17 from the petitioner, who is not the defaulter and who had already retired from the said firm with effect from 01.04.2018, without serving any assessment order or demand notice on the petitioner as illegal, arbitrary, without jurisdiction, and violative of Articles 14 and 19 of the Constitution of India and consequently set aside the same and direct the respondents to forthwith defreeze and permit operation of the petitioner's bank account and restrain the respondents from taking any further coercive steps pursuant to the impugned notice and to pass 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 suspend the operation of the impugned notice in VAT Form- 206 "dated 03.12.2025 issued by the Respondent No.3 under Section 29 of the A.P. VAT Act, 2005 and pass orders or orders in accordance with the law pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. RAJANI NELAKUDITI Counsel for the Respondent(S): 1. RAJANI NELAKUDITI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.2888 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the petitioner submits that the present Writ Petition has become infructuous as the impugned order of attachment of the bank account of the petitioner has been withdrawn. 2. Accordingly, this Writ Petition is dismissed as infructuous. 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:11.02.2026 KPV 4 RRR,J & TCDS,J W.P.No.2888 of 2026 177 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2888 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 11.02.2026 KPV