APHC010083882026 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: 4748/2026 Between: 1. M/S. KALYANARAM AGRO PRODUCTS,, REPRESENTED BY ITS PROPRIETOR, SHRI MADHUSUDHANA RAO KOTA, DOOR NO. 3- 86, EAST STREET, RAMALAYAM TEMPLE, PARCHUR, PRAKASAM, ANDHRA PRADESH - 523 169 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, CHIRALA CIRCLE, GUNTUR II DIVISION, D. NO. 14-21-33, UPSTAIRS OF SBI, DURBAR ROAD, CHIRALA,, ANDHRA PRADESH - 523 115. 2. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAXES, CHIRALA CIRCLE, GUNTUR II DIVISION, D. NO. 14-21-33, UPSTAIRS OF SBI, DURBAR ROAD, CHIRALA,, ANDHRA PRADESH - 523 115. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 503. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001 ...RESPONDENT(S): 2 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 of mandamus or any other writ, direction or order directing the 1st Respondent to allow the petitioner to do EVC (OTP) verification for the submitted Form GSTR 3B for the month of January 2018, in line with the directions of the Hon'ble Supreme court in the case of Central Board of Indirect Taxes and Customs vs. Aberdare Technologies Pvt. Ltd. (2025) 29 Centax 10 (S.C.) permitting the taxpayers to amend the GST Returns after due date as the right of amendment of bonafide errors in the GST Return flows from the 'right to do business' under Article 19(1)(g). b. Consequently, allowing the petitioner to do EVC verification for the return of January 2018 automatically setoff the ITC availed in the GSTR-3B with the liabilities confirmed vide the impugned demand order passed by the 1st Respondent in Form GST DRC 07 vide Ref No. ZD370821001645J dated 08.08.2021, which was passed demanding the said outward tax liabilities disclosed in the Form GSTR 01 of January 2018. Hence, no further liability exists in this regard. c. Consequently, set aside and quash the recovery proceedings initiated by the 2nd Respondent vide Notice issued in Form GST DRC 16 vide DIN No. 3714082574039 dated 12.08.2025, by way of attachment of the 31.74 Acres of agricultural land of the petitioner for recovery of the demands confirmed 'vide the impugned demand order dated 08.08.2021. d. Consequently, set aside and quash the recovery proceedings initiated by the 2nd Respondent vide Notice. issued in Form GST DRC 13 vide DIN No. 3718082526638 dated 18.08.2025, by way of attachment of bank account of the petitioner for recovery of the demands confirmed vide the impugned demand order dated 08.08.2021. e. Alternatively, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order holding that the proceedings of the 1st Respondent in Adjudication Order passed vide Form GST DRC 07 vide Ref No. ZD370821001645J dated 08.08.2021 under Section 74 of the CGST Act, 2017 after cancellation of GST Registration though in Cancellation order dues payable was already assessed as ZERO, are wholly without jurisdiction, arbitrary, unconstitutional, unreasonable, against the principles of natural justice and contrary to the provisions of the GST Act, 2017. f. 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 stay the operation of the proceedings of the 1st Respondent in Impugned demand Order passed vide Form GST DRC 07 vide Ref No. 3 ZD370821001645J dated 08.08.2021 and also its consequent Immovable Property Attachment Notice issued by 2nd Respondent in Form GST DRC 16 vide DIN No. 3714082574039 dated 12.08.2025 for attachment of the agricultural land of the petitioner based on the impugned demand order dated 08.08.2021, in the interest of justice 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 stay the operation of the attachment notice issued by 2nd Respondent in Form GST DRC 13 vide DIN No. 3718082526638 dated 18.08.2025 for attaching the bank account of the petitioner based on the impugned demand order dated 08.08.2021, in the interest of justice and pass Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel for the petitioner seeks leave to withdraw the present writ petition as the order has been rectified and no further cause survives in the writ petition. Accordingly, this Writ Petition is dismissed as withdrawn. No costs. As a sequel, interlocutory application (s) pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J __________________ T. C. D. SEKHAR, J Date:06.05.2026 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4748 / 2026 Date:06.05.2026 KA