APHC010288742026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3566] THURSDAY, THE FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE K SURESH REDDY THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 15144/2026 Between: 1. GOPAVARAPU GANGADHARA NARASIMHA RAO, (DIRECTOR, M/S. EYEBRAWN TECHNOLOGIES PRIVATE LIMITED(GSTIN 37AAICE3363KLZC) S/O. GOPAVARAPU KUMARA RAO,AGE ABOUT 40 YEARS RAILWAY QUARTERS NO. 12B, D.B.K,QUARTERS, SOUTH JAIL ROAD, WALTAIR R.S. VISAKHAPATNAM, ANDHRA PRADESH-530004. 2. .MANI GOPAVARAPU, (DIRECTOR, M/S. EYEBRAWN TECHNOLOGIES PRIVATE LIMITED(GSTIN 37AAICE3363KLZC) C/O. GOPAVARAPU GANGADHAR NARASIMHA RAO AGED ABOUT 38 YEARS. RAILWAY QUARTERS NO. 12B, D.B.K,QUARTERS, SOUTH JAIL ROAD, WALTAIR R.S. VISAKHAPATNAM, ANDHRA PRADESH-530004. ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE CT DEPT STATE SECRETARIAT VELAGAPUDI AMARAVATHI 522237 2. DIRECTORATE GENERAL OF GST INTELLIGENCE VISAKHAPATNAM ZONAL UNIT, DOOR NO 28-14-17, SURYABAGH BESIDE MELODY THEATRE VISAKHAPATNAM 530 020 3. THE SENIOR INTELLIGENCE OFFICER, O/O DIRECTORATE GENERAL OF GST INTELLIGENCE VISAKHAPATNAM ZONAL UNIT DOOR NO 28-14-17 SURYABAGH BESIDE MELODY THEATRE VISAKHAPATNAM530 020 AUTHORITY ...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 an appropriate writ, order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the summons issued under Section 70 of the Central Goods and Service Tax Act 2017 by the Respondents 2 and 3 to the petitioners and further trying to apprehend them in pre inquiry proceedings in pursuance of the summons issued are illegal, manifestly arbitrary, Un constitutional and violative Of Articles 14 and 21 of the constitution of India and Consequently set aside the summons by directing the Respondents not to not to interfere into the petitioners personal life and liberty also not take any coercive steps including appearance as well as calling of the petitioners in pre inquiry proceedings if any in connection with Section 70 of the Central Goods and Service Tax Act 2017 and 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 to direct the Respondents not to interfere into the petitioners personal life and liberty also not take any coercive steps including appearance as well as calling of the petitioners in pre inquiry proceedings if any in connection with Section 70 of the Central Goods and Service Tax Act 2017 pending disposal of the above writ petition and pass Counsel for the Petitioner(S): 1. KAKUMANU JOJI AMRUTHA RAJU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX THE HONOURABLE SRI JUSTICE K SURESH REDDY AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 15144/2026 Order:- (Per Hon’ble Sri Justice A. Hari Haranadha Sarma) Challenging the summons, issued in terms of Section 70 of the CGST Act, 2017, by respondent Nos.2 & 3, the present Writ Petition is filed. 2. Heard Sri Kakumanu Joji Amrutha Raju, learned counsel for the petitioners and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents. 3. This Writ Petition is filed challenging the summons dated 16.04.2026 issued to the petitioners directing their appearance on 30.04.2026, and seeking to set aside the same. 4. Since the date in summons has already been completed with, the relief sought has become infructuous. 5. Accordingly, the Writ Petition is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ K SURESH REDDY, J _____________________________ A. HARI HARANADHA SARMA, J Date:04.06.2026 MJA/TJN THE HONOURABLE SRI JUSTICE K SURESH REDDY AND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA WRIT PETITION NO: 15144/2026 (per Hon’ble Sri Justice A. Hari Haranadha Sarma) 04.06.2026 MJA/TJN