APHC010305602026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16062/2026 Between: 1. PRESIDENT WATER USERS ASSOCIATION 7 VELPANUR, 7 VELPANUR GST -37CIPPR0273P1ZD REP. BY ITS PRESIDENT, MR. M. RANGAIAH PLOT NO.104, BRAHMA TOWERS NGOS COLONY, NANDYAL - 518501 KURNOOL DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE STATE OF AP, REP BY ITS PRINCIPAL, SECRETARY, REVENUE (CT) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI - 522503, AMARAVATHI, GUNTUR DISTRICT, A.P 2. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAVAN, NEW DELHI - 110001. 3. THE CHIEF COMMISSIONER OF STATE TAXES, VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, D.NO. 12-468/4, ADJACENT TO NH-16 VIJAYA ELITE, KUNCHANAPALLE SERVICE ROAD, KUNCHANAPALLI-522501, GUNTUR DISTRICT ANDHRA PRADESH. 4. THE ASSISTANT COMMISSIONER ST, NANDYAL-I CIRCLE, D.NO.29/178-31 B, OLD GOWTHAM SCHOOL BUILDING SBI COLONY, NANDYAL-518501, ANDHRA PRADESH. 2 RRR,J & TCDS,J W.P.No.16062 of 2026 5. THE EXECUTIVE ENGINEER, WATER RESOURCES DEPARTMENT, M.I WORKS DIVISION, NANDYAL, KURNOOL-518004, 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 an appropriate writ order or direction particularly in the nature of Writ of MANDAMUS (a) declaring the action of the 1St Respondent in passing the summary of assessment order dated 31.1.2024 read with the assessment order dated 28.1.2021, for the period 2018-19 in not affixing signature on the summary of assessment order and not affixing document identification number on the assessment order as well as the summary, as required under the provisions of the GST Act, and as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice and consequently set aside the same (b) declaring the action on the part of the 4th Respondent dated 30.1.2026 for the tax period 2024-2025 under CGST /APGST Acts 2017 levying higher rate of tax @ 12percent without any basis or foundation in contrast to the tax @ 5percent as granted by the Government Andhra Pradesh for Neeru Chettu Programme as well as the consequential levy of interest as also penalty without considering the payments already made @ 5percent as illegal, arbitrary, improper, unfair, capricious , without authority of law and without jurisdiction and violating articles 14, 19(1)(g) 21 and 265 and 300-A of Constitution of India or (c) to direct the 5th Respondent to pay the balance of tax, penalty and interest and consequently to set aside the same 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 stay the collection of differential tax @ 7percent as well as the corresponding interest and penalty pursuant to the impugned order dated 31.1.2024 (Summary) and the assessment order dated 26.1.2021, passed by the 4th Respondent for the period 2018-19, pending disposal of the writ petition and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 3 RRR,J & TCDS,J W.P.No.16062 of 2026 Counsel for the Respondent(S): 1. GP FOR IRRI AND CAD 2. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.16062 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the petitioner seeks leave to withdraw this Writ Petition with a liberty to file appropriate remedies under Law. 2. Accordingly, this Writ Petition is dismissed as withdrawn with liberty. 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:22.06.2026 KPV Whether the Order is: Speaking Reasoned Reportable Non-reportable 5 RRR,J & TCDS,J W.P.No.16062 of 2026 130 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.16062 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 22.06.2026 KPV