APHC010271152026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3585] THURSDAY,THE FOURTEENTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI WRIT PETITION NO: 14284/2026 Between: 1. M/S.SRI SRINIVASA,, REP. BY ITS PROPRIETOR SRI. GURRALA SRINIVASA RAO, S/O.SOMA RAJU (LATE), AGED ABOUT 45 YEARS, OCC TRANSPORTATION BUSINESS, R/O. D.NO. 13-638 K.L.ROAD COLONY, TADEPALLI, GUNTUR DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRI. SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT - 522238. 2. THE DEPUTY ASSISTANT COMMISSIONER 1ST, BRODIPET CIRCLE, GUNTUR - II DIVISION, GUNTUR, GUNTUR DISTRICT, A.P - 522002. 3. THE ASSISTANT COMMISSIONER ST, PATNAM BAZAR CIRCLE,GUNTUR DIVISION, GUNTUR, GUNTUR DISTRICT,A.P. - 522003. 4. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA - 520008 .. ...RESPONDENT(S): 2 (DR. YLR, J & BM, J W.P.NO.14284 OF 2026 ) 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 an appropriate Writ, direction or order more particularly in the nature of a WRIT OF MANDAMUS declaring that the impugned order of assessment, penalty, interest passed by the respondent No.2 vide DRC-07 dt. 16-05-2024 for the financial years, ,- 2020-21 and 2021-22 on best judgment basis under CGST and SGST, which is a single assessment order passed for multiple assessment years, and also did not contain digital signature, physical signature of the 2nd respondent as without jurisdiction, without authority and even on merits not sustainable and illegal, 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, including recovery of tax, penalty and auction notice. dated: 02.03.2026 issued by the respondent pursuant to the impugned assessment order, penalty, interest passed by the respondent vide DRC-Order reference No.MA370524022694U/2020-21(Oct-2020 to March-2021) and Order reference No.MA3705240227041/2021-22(April-2021 to August- 2022) , dt.16-05-2024 for the financial years 2020-21 and 2021-22 under the APGST, COST and SGST Act, 2017 pending disposal of the Writ petition and pass such Counsel for the Petitioner: 1. P RAVIKANTH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 (DR. YLR, J & BM, J W.P.NO.14284 OF 2026 ) ORDER :- (per Hon’ble Dr. Justice Y. Lakshmana Rao) The Writ Petition has been filed for the following relief: “…to issue an appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring that the impugned order of assessment penalty interest passed by the respondent No.2 vide DRC-07, dt.16.05.2024 for the financial years 2020-21 and 2021-22 on best judgment basis under CGST and SGST which is a single assessment order passed for multiple assessment years and also did not contain digital signature physical signature of the 2nd respondent as without jurisdiction without authority and even on merits not sustainable and illegal and consequently set aside the same and pass such…” 2. Heard learned counsel for the petitioner and the learned Assistant Government Pleader for Commercial Tax appearing for respondent Nos.2 to 4. 3. When the matter is taken up for hearing, the learned counsel for the petitioner and the learned Assistant Government Pleader for Commercial Tax submit that the issue involved in the present writ petition is squarely covered by the order passed by a Co-ordinate Bench of this Court in W.P.No.7121 of 2026, dated 06.05.2026. 4 (DR. YLR, J & BM, J W.P.NO.14284 OF 2026 ) 4. In view of the said submission and following the aforesaid order, this Writ Petition is disposed of at the stage of admission itself, in terms of the order dated 06.05.2026 passed in W.P.No.7121 of 2026. 5. The Registry is directed to annex a copy of the order dated 06.05.2026 passed in W.P.No.7121 of 2026 to the present order. No order as to costs. Miscellaneous petitions, pending consideration, if any, in the Writ Petition shall stand closed in consequence. ________________________ Dr.Y. LAKSHMANA RAO, J _____________________ BALAJI MEDAMALLI, J Date : 14.05.2026. RPD/CBN. 5 (DR. YLR, J & BM, J W.P.NO.14284 OF 2026 ) 27 THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO THE HONOURABLE SRI JUSTICE BALAJI MEDAMALLI (DISPOSED OF ) WRIT PETITION NO: 14284 of 2026 Date : 14.05.2026. RPD/CBN.