APHC010242092026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12595/2026 Between: 1. M/S DHARMIREDDI RAGHU, PROPRIETORSHIP FIRM, BEARING GSTIN. 37BXDPD3341Q1Z9, REPRESENTED BY ITS PROPRIETOR RAGHU DHARMIREDDI, S/O RAMUNAIDU, AGED ABOUT 41 YEARS, RAMANNAPALEM, CHODAPALLI, ATCHUTHAPURAM, ANAKAPALLI DISTRICT, ANDHRA PRADESH - 531011. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI.522238 2. THE COMMISSIONER OF STATE TAX, GOVERNMENT OF ANDHRA PRADESH, COMMERCIAL TAXES DEPARTMENT, VIJAYAWADA.52004 3. THE ASSISTANT COMMISSIONER ST, ATCHUTHAPURAM CIRCLE, VISAKHAPATNAM DIVISION - II ANAKAPALLI, ANDHRA PRADESH. 4. THE DEPUTY ASSISTANT COMMISSIONER ST 2, ATCHUTHAPURAM CIRCLE, VISAKHAPATNAM DIVISION - II ANDHRA PRADESH ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.12595 of 2026 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 one in the nature a Writ of Mandamus declaring the action of the respondent no 3 and 4 in issuing auction notice in FORM GST DRC-17 (DIN. 3724042687716) dated 23.04.2026 contrary to rule 147 of CG and ST Rules and declare the said impugned action as illegal, arbitrary and in violation of the principles of natural justice and the provisions of the CGST Act, 2017, and violative of Articles 14, 19, 21 and 300-A of the Constitution of India 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 the operation and implementation of the auction notice in FORM GST DRC-17 [DIN: 3724042687716] dated 23.04.2026, and direct the y Respondents to forthwith forbear from proceeding with the auction scheduled for 30.04.2026 or any other subsequent date pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. CHUKKA KRANTHI KIRAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.12595 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, a fresh auction notice, dated 01.05.2026, has now been served on the petitioner. According to the said notice, auction treated to be held, on 30.05.2026. 2. The learned counsel appearing for the petitioner, would also submit that, in that view of the matter, this Writ Petition can be closed, leaving it open to the petitioner to avail of his rights in accordance with Law. 3. Accordingly, this Writ Petition is dismissed as infructuous with liberty to the petitioner. 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: 05.05.2026 KPV 4 RRR,J & TCDS,J W.P.No.12595 of 2026 258 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 12595 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.05.2026 KPV