APHC010057412026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY FIFTH 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: 3373/2026 Between: 1. M/S VIJAY CHEMICAL AGENCIES, HAVING ITS REGD OFFICE AT 169, T.P AREA, TIRUPATHI-517501, REP BY ITS PROPRIETOR P.VIJAYA KUMARI, W/O.PASUPARTHI DWARKANATH, AGED ABOUT 76 YEARS. T.P AREA, TIRUPATHI, TIRUPATHI URBAN, CHITTOOOR, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI,AMARAVATHI,ANDHRA PRADESH.522237. 2. THE CHIEF COMMISSIONER OF STATE TAXES, D.NO.12-46-84,NH- 16, SERVICE ROAD, KUNCHANAPALLI, GUNTUR. 522501. 3. THE DEPUTY ASSISTANT COMMISSIONER, C/O THE ASSISTANT COMMISSIONER, TIRUPATHI. 517 501. 4. THE COMMERCIAL TAX OFFICER, TIRUPATHI-I CIRCLE, TIRUPATHI. 517 501. 5. THE UNION BANK OF INDIA, REP. BY ITS BANCH MANAGER, TIRUPATHI-CORP AND DIST 517 501. 6. THE INDIAN OVERSEAS BANK, REP BY ITS BRANCH MANAGER, 2 RRR,J & TCDS,J W.P.No.3373 of 2026 VIJAY NAGAR BRANCH, 70/5, SUVANANA TOWERS, NEAR BDA COMPLEX VIJAY NAGAR, BANGLORE-40560040. ...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 an appropriate Writ Order or Direction more particularly a Writ in the nature of MANDAMUS declaring the action of 4th Respondent in issuing the impugned proceedings/att achment dated 16.12.2025 and 29.12.2025 vide Rc No AEO-5/Old Arrear-Misc-1/2025, U/s 29 of the AP VAT Act 2005 is wholly illegal arbitrary without jurisdiction violative of Article 14 and 21 of the Constitution and violative of the provisions and barred by limitation of under AP VAT Act 2005, consequently set aside the proceedings /attachment dated 16.12.2025 and 29.12.2025 vide Rc No EO- 5/Old Arrear-Misc-1/2025 issued by the 4th respondent 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 STAY all further proceedings including operation of the impugned proceedings/attachmentdated 16.12.2025 and 29.12.2025 vide Rc No AEO- 5/Old Arrear-Misc-1/2025 pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. CH VENKAT RAMAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.3373 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the petitioner seeks leave to withdraw the present Writ Petition with liberty to file a comprehensive Writ Petition, challenging the order of assessment also. 2. Accordingly, this Writ Petition is dismissed as withdrawn with liberty. 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:25.02.2026 KPV 4 RRR,J & TCDS,J W.P.No.3373 of 2026 49 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.3373 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 25.02.2026 KPV