APHC010119502009 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE NINETEENTH 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: 23559/2009 Between: 1. M/S. AEROWIN INTERNATIONAL, BEHIND COCA COLA FACTORY, VILLAGE KATHA, BADDI, HIMACHAL PRADESH, REPRESENTED BY ITS MANAGING PARTNER SRI RAJESH NAREDI. ...PETITIONER AND 1. ASSISTANT COMMERCIAL TAX OFFICER, INTEGRATED CHECK POST, SALOORA. 2. SARASWATHI ENTERPRISES, D.NO.6-53-41, YERRAGADDA COLONY, CHINAGANTYADAO OLD GAJUWAKA, VISAKHAPATNAM. 3. COMMERCIAL TAX OFFICER, GAJUWAKA, VISAKHAPATNAM. 4. BRANCH MANAGER HDFC BANK LIMITED, 6-1-73, GR & III FLOOR, SAEED PLAZA, LAKDIKAPOOL, HYDERABAD. 5. STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, HYDERABAD. ...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 a writ or order or direction particularly one in the nature of Writ of Certiorari after calling for the records and quash the impugned 2 confiscation proceedings dated 22.09.2009 passed in CD No.24/2006-07 issued by the first respondent as ultra vires to section 9(2) of the CST Act 1956 and declare that Section 9(2) of the CST Act as a substantive provision and not adjectival provision excluding the power of confiscation or to pass IA NO: 1 OF 2009(WPMP 30607 OF 2009 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 disposal of the writ petition grant stay of all further proceedings in pursuance of the confiscation proceedings passed by the first respondent dt. 22-9-2009 passed in CD 24/2006-07 in seeking to encash the Bank Guarantee No. 021GTO1072410001 dt. 29-8-2007 extended up[to 28th March 2010 or to pass IA NO: 1 OF 2010(WVMP 4336 OF 2010 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 vacate the interim stay granted on 22-6-2010 in WPMP NO. 30607/2009 in WPNo. 23559/2009 Counsel for the Petitioner: 1. S KRISHNA MURTHY Counsel for the Respondent(S): 1. DANTU SRINIVAS( SPL SC FOR CT) 2. 3. GP FOR COMMERCIAL TAX (TG) 3 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) The learned counsel for the petitioner submits that the matter has become infructuous. 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: 19.01.2026 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23559/2009 Date: 19.01.2026 KA