APHC010238972026 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: 13259/2026 Between: 1. DHVARSALA VENKATA SUBBA REDDY,, S/O LATE D CHINNA VENKATA REDDY, AGED ABOUT 67 YEARS 2/284-C, SREERAMULA PETA, YERRAGUNTIA, YSR DISTRICT, ANDHRA PRADESH - 516 309. ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER ST, PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA - 516 390 2. ASSISTANT COMMISSIONER ST, PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA - 516 390 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503 4. THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001 5. SRI NANDI ENTERPRISES, REP. BY ITS PROPRIETOR, DWARSALA VENKATA KONDA REDDY, S/O LATE D CHINNA VENKATA REDDY, AGED ABOUT 62 YEARS D.NO 2-2-259, SRI RAMULA PETA, YERRAGUNTIA, YSR KADAPA DISTRICT, ANDHRA PRADESH- 516 309 2 ...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 tomay be pleased to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Notice of Attachment of Residential House dated 18.12.2025 in Form DRC-16 issued by the Respondent No.1 pursuant to Assessment Orders dated 25.01.2024 AND 17.02.2024 in Form Asmt-13 for the months of November and December 2023 passed by Respondent No.2 under Section 62 of GST Act, 2017 for attaching an undivided joint family property, as being illegal, arbitrary, without jurisdiction, in violation of Article 14, 19(1)(g), 21, 265 and 300A and in violation of principles of natural justice and consequently set aside the same and pass such 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 may be pleased to grant stay of all further proceedings on the Notice of Attachment of Residential House dated 18.12.2025 in Form DRC-16 issued by the Respondent No.1 pursuant to Assessment Orders dated 25.01.2024 AND 17.02.2024 in Form Asmt-13 for the months of November and December 2023 passed by Respondent No.2 under Section 62 of GST Act, 2017, and pass such Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 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 Srinivasa Rao Kudupudi, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner has approached this Court by way of the present Writ Petition challenging the notice of attachment of a residential house, dated 18.12.2025, for recovery of taxes arising out of the assessment orders, dated 25.01.2024 and 17.02.2024. 3. These orders have now been set aside by way of the orders of this Court, dated 06.05.2026 in Writ Petition Nos.436 & 437 of 2026. 4. In view of the said orders being set aside, there will be no tax which remains to be recovered from the petitioner. Accordingly, the said notice of attachment, dated 18.12.2025, in Form DRC-16, issued by the 1st respondent, shall stand set aside. 5. However, this would not preclude the respondents from seeking recovery of tax in the event of fresh assessment orders being passed in relation to the tax periods covered under the assessment orders, dated 25.01.2024 & 17.02.2024, or in relation to any other tax demands that may arise. 6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. 4 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 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13259 of 2026 Date: 06.05.2026 BSM