APHC010233482026 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: 12457/2026 Between: 1. M/S.SRI RAJASEKAR AQUA FEEDS AND CHEMICALS,, OLD 15-480 NEW 15-6-113, SAIBABA TEMPLE ROAD, JAMES GARDEN, VENKATARAMAPURAM, NELLORE SPSR NELLORE DIST -524 002 REP. BY ITS PROPRIETOR MR.SURAM RAJASEKHAR REDDY, AGED 57YEARS ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAXES, NELLORE - III CIRCLE, NELLORE - 524 001, SPSR NELLORE DISTRICT, A.P. 2. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI - 522 238, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH. ...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 of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in passing the Proceedings dated 29.12.2025 for the tax period 2021-22 under the CGST / SGST Acts,2017, without granting sufficient opportunity and passing Orders under Section 73 of the Act, dated 29.12.2025 and Summary of the Order in 2 RRR, J & TCDS, J W.P.No.12457 of 2026 Form GST DRC-07 dated 29.12.2025, are arbitrary, contrary to law and in violation of Principles of Natural Justice and Rule of Law and consequently set aside the Proceedings of the 1st Respondent dated 29.12.2025 as null and void 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 operation of the Proceedings passed by the 1st Respondent dated 29.12.2025 and Summary of the Order in Form GST DRC- 07, dated 29.12.2025 for the tax for the tax period 2021-22 under the State Goods and Service Tax Act 2017 and Central Goods and Service Tax Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.12457 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, being aggrieved by the order of assessment, dated 29.12.2025, for the tax period 2021-22, has filed the present Writ Petition. 2. The main contention of the learned counsel for the petitioner is that the supply of aqua-field is exempted under the provisions of the GST Act. However, freight charges, incurred for transporting of such exempted products, had been taxed when such charges could not have been taxed. The learned counsel would also contend that this issue is settled by a Judgment of the Hon’ble High Court of Madras in the case of Jenefa India vs. Union of India and Others1. 3. This Court is of the view that this Judgment can very well be raised before the Appellate Authority and the same need not be taken up by this Court. 4. The order was passed on 29.12.2025, and the period of filing an appeal, against the said order, including the extended period of limitation, is 29.04.2026. However, the petitioner had moved this Court on 28.04.2026. 5. In view of the above observation of this Court, relegating the petitioner to a forum of appeal, it would only be appropriate that the period of pendency of the present Writ Petition is excluded for the purposes of 1 2021 (10) TR 4803 4 RRR, J & TCDS, J W.P.No.12457 of 2026 calculation of limitation and an additional period of two (02) weeks is given to the petitioner to approach the Appellate Authority. 6. Accordingly, this Writ Petition is disposed of, by granting the petitioner a period of two (02) weeks from today, for filing an appeal before the Appellate Authority. 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 MJA 5 RRR, J & TCDS, J W.P.No.12457 of 2026 244 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.12457 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.05.2026 MJA