APHC010240392026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 12733/2026 Between: 1. M. DURGA RAO, S/O CHANDRASEKHAR, AGED ABOUT 43 YEARS, OCC PROPRIETOR M/S BALAJI TRADERS FANCY AND GENERAL STORES AT D.NO.25-4, MAIN ROAD, RAMARAJYA NAGAR, KABELA, GOLLAPUDI, VIJAYAWADA (GSTIN -37BZBPM5244B1ZN) ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, STATE TAX DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT - 522 238. 2. THE ASSISTANT COMMISSIONER ST, BHAVANIPURAM CIRCLE NO.I DIVISION, VIJAYAWADA, NTR DISTRICT - 520 012. ...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 Writ Order or Direction more particularly one in the nature of WRIT OF MANDAMUS, to declare the order of prohibition dt. 31-1-2026 and 20-2-2026 of the 2nd Respondent in prohibiting/ detaining the stocks of the petitioner's stores as illegal, arbitrary, contrary to the principles of natural justice, without any enquiry, consequently set aside the same by directing the 2nd Respondent to release the stock which were detained by order prohibition, 2 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 suspend the prohibition orders of the 2nd Respondent dt. 31-1- 2026 and 20-2-2026, pending disposal of the above writ petition Counsel for the Petitioner: 1. B CHANDRA SHEKHAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri B. Chandrasekhar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The learned Government Pleader for Commercial Tax appearing for the respondents submits that the goods of the petitioner have already been released on account of substantial payment of the tax by the petitioner. 3. In that view of the matter, this Writ Petition is closed leaving it open to the petitioner to approach this Court, in the event of any future difficulty. 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: 06.05.2026 BSM 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12733 of 2026 Date: 06.05.2026 BSM