APHC010483012023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY THIRD 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: 25092/2023 Between: 1. M/S. AVENUE SUPER MARTS LTD.,, GODARIGUNTA, 3/16/197, SRI VIDYA COLONY, KAKINADA, EAST GODAWARI, ANDHRA PRADESH-533001. REP. BY MR. ELVIN ELIAS MACHADO, DIRECTOR ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF STATE TAX, APPELLATE AUTHORITY, VIJAYAWADA. 2. THE DEPUTY COMMISSIONER OF STATE TAX, KAKINADA CIRCLE, KAKINADA DIVISION, KAKINADA. 3. THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT ...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 WRIT OF MANDAMUS setting aside the Impugned Order in Form GST-APL-04 dated 24.06.2023 for the period July 2017 to March 2018to the extent confirming demand of Rs.42,80,119/-along with 10 PERCENT penalty of Rs.4,28,012/- and interest under Section 50 of the CGST Act and pass 2 RRR,J & TCDS,J W.P.No.25092 of 2023 IA NO: 1 OF 2023 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 direct Respondent No.2 to refrain from recovery of the demands confirmed in the Impugned Order dated 24.06.2023 passed by the Respondent No.1 and pass IA NO: 2 OF 2023 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 vacate the interim stay order passed in IA No. 1 of 2023 in WP No. 25092 of 2023 dated 25-09-2023 and pass Counsel for the Petitioner: 1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S): 1. 3 RRR,J & TCDS,J W.P.No.25092 of 2023 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 alternative remedies, including the Appeal, before the Tribunal. 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 Accordingly, this Writ Petition is dismissed as withdrawn with liberty.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:23.02.2026 KPV 4 RRR,J & TCDS,J W.P.No.25092 of 2023 86 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.25092 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 23.02.2026 KPV