APHC010146542026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 7774, 7775, 7778, 7789, 7791, 7792 & 7794 of 2026 WRIT PETITION NO: 7774/2026 Between: 1. M/S BAJIT EXPORTS, REP. BY ITS PROPRIETRIX SMT. SHAIK BAJITH BEE, W/O BAJI, BEARING TIN 37739684844, HAVING OFFICE AT D.NO.82, 1ST FLOOR, CHILAKALURIPET ROAD, BEHIND VGT COLD STORAGE, GUNTUR - 522004. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) SECRETARIAT, VELAGAPUDI, AMARAVATI - 522 238. 2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5-59, BLOCK B, R.K. SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL VIJAYAWADA - 521 151. 3. THE DEPUTY ASSISTANT COMMISSIONER STII, COMMERCIAL TAXES DEPARTMENT. LALAPET CIRCLE, GUNTUR - 522 003 4. THE COMMERCIAL TAX OFFICER ST, COMMERCIAL TAXES DEPARTMENT, LALAPET CIRCLE, GUNTUR - 522 003. ...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 tomay be pleased to issue an appropriate writ, order, or direction, more particularly one in the nature of a Writ of Mandamus, declaring that 2 RRR, J & TCDS, J W.P.No.7774 of 2026 & batch Assessment Order No. ZH3707200D21819 dated 20.07.2020 relating to Financial Year 2017-18 (First Quarter), having not been communicated to the Petitioner within reasonable time and sought to be enforced only upon alleged service dated 24.10.2025, is unenforceable in law and incapable of forming the basis of recovery proceedings, and quash the consequential demand passed under the Central Sales Tax Act, 1956 for the Financial Year 2017-18 in respect of TIN No. 28739684844 (CST) as being barred by limitation, without jurisdiction and contrary to law, and consequently direct the Respondents to forbear from enforcing the said assessment order and from initiating or continuing any recovery proceedings pursuant thereto, including any Form CST-VIII demand notices, Form IV proceedings under Section 25 of the A.P. VAT Act, attachment of immovable properties, attachment or lien over bank accounts, distraint proceedings, revenue recovery steps or any other coercive action in respect of the said financial year, and 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 initiated or proposed to be initiated by the Respondents pursuant to the assessment order bearing Assessment Order No. ZH3707200D21819 dated 20.07.2020 relating to Financial Year 2017-18 (First Quarter) under the Central Sales Tax Act, 1956, including all consequential recovery proceedings arising therefrom such as Form CST-VIII demand notice. Form IV proceedings under Section 25 of the A.P. VAT Act, 2005, attachment of properties, attachment or lien over bank accounts, distraint proceedings, revenue recovery steps or any other coercive measures, pending final adjudication of the present Writ Petition, and pass IA NO: 2 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 may be pleased to direct Respondents No. 2 to 4, not to take any coercive or adverse action, including further steps towards recovery, attachment, or initiation of fresh proceedings under the A.P. VAT Act, 2005 or the Central Sales Tax Act, 1956, against the Petitioner, and pass Counsel for the Petitioner: 1. VADLAPATLA SAI MALLIK Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.7774 of 2026 & batch The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As the parties to the present set of Writ Petitions are one and the same, and raise similar issues, they are being disposed of by way of this common order. In all these cases, the petitioner is seeking to challenge the orders of assessment. 2. In the earlier round of litigation, the petitioner has approached this Court, by way of W.P.Nos.24149 of 2025 & 24153 of 2025, seeking relief from recovery of taxes from the petitioner. The said Writ Petitions had been filed on the ground that taxes were sought to be recovered without serving the orders of assessment on the petitioner. The learned Government Pleader for Commercial Taxes, in the course of hearing, in those Writ Petitions, had handed over the orders of assessment to the learned counsel for the petitioner. Thereafter, on 19.11.2025, this Court had permitted the petitioner to withdraw the Writ Petitions, with liberty to avail the alternate remedy of appeal. 3. In that view of the matter, it would not be appropriate for this Court to take up these Writ Petitions and it would be appropriate that the petitioner is relegated to the alternative remedy of appeal. It may also be noted that the limitation period would commence only from 19.11.2025 and the period during which the present Writ Petitions have been pending before this Court shall also be excluded for calculating the limitation. 4 RRR, J & TCDS, J W.P.No.7774 of 2026 & batch 4. Accordingly, these Writ Petitions are disposed of. 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:31.03.2026 MJA 5 RRR, J & TCDS, J W.P.No.7774 of 2026 & batch 253 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 7774, 7775, 7778, 7789, 7791, 7792 & 7794 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.03.2026 MJA