APHC010520432023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26878/2023 Between: 1. SREE GOWRI SHANKAR TRADERS, PROPRIETOR TATI GURRAPA, S/O. T.SUBBARAYUDU, S.NO.88/1,MYDUKUR ROAD, SAI MAHADEV MODERN RICE MILL, PRODDATUR, YSR KADAPA DISTRICT-516360 ...PETITIONER AND 1. THE STATE OF AP, , DEPARTMENT OF REVENUE CT-II, SECRETARIAT VELAGAPUDI, REP. BY ITS PRINCIPAL SECRETARY. 2. THE COMMERICAL TAX OFFICER1, PRODDATUR, YSR KADAPA DISTRICT,AP. 3. THE ASSISTANT COMMISSIONER ST1, , PRODDATUR, YSR KADAPA DISTRICT,AP. 4. THE ICICI BANK, PRODDATUR, YSR KADAPA DISTRICT, AP. 5. THE CANARA BANK, PRODDATUR, YSR KADAPA DISTRICT, AP. 6. THE HDFC BANK, PRODDATUR, YSR KADAPA DISTRICT, AP. ...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, especially one in the nature of Writ of Mandamus directing the aggrieved by Respondent No.2 herein challenging the Assessment order vide TIN 37500252216/2016- 17/CST/AA0 No.154957 Dt30.03.19 in issuing the Notice dt12.05.2023 for CST tax for the A.Y's 2015-16, 2016-17 and 04/2017 to 6/2017 and subsequently issuing proceedings for the under Section 29 of APVAT Act, 2005 dt19.05.2023 to Respondent No.4 AND 5 for freezing the Petitioners Bank accounts which is illegal and arbitrary and in violation of Article 14 and 21 of the constitution of India and contrary to the provisions of APGST, 2017 Repealed AP VAT, 2005 and consequently set-aside the impugned notice dt12.05.2023 and pass IA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the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 stay all further proceedings issued vide by the Respondent No.2 dated:19.05.2023 i.e to attach the Bank accounts pending disposal of WP and pass Counsel for the Petitioner: 1. SAI NAVEEN KETHINEEDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel for the petitioner seeks leave of this Court to withdraw the present Writ Petition with liberty to pursue alternative remedy. 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:01.04.2026 MJA 202 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26878/2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 01.04.2026 MJA