APHC010293212026 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: 15578/2026 Between: 1. M/S SURYA AUTO FILTERS, D.NO. 41-17-30, DINDTYALA VAN I STREET, VIJAYAWADA-2 - ANDHRA PRADESH REPRESENTED BY ITS PROPRIETOR, SRI. CHANAMOLU SIVA SURYA NARAYANA S/O. GURAVAIAH AGED ABOUT 69 YEARS 520002 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, COMMERCIAL TAXES DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER (STATE TAX) GOVERNORPET CIRCLE,VIJAYAWADA ANDHRA PRADESH. 520002 2. THE DEPUTY ASSISTANT COMMISSIONER ST, COMMERCIAL TAXES DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER (STATE TAX) GOVERNORPET CIRCLE,VIJAYAWADA ANDHRA PRADESH. 520002 3. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI -110001 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237 5. THE BRANCH MANAGER, STATE BANK OF INDIA BHASKARRAOPET BRANCH, KRISHNALANKA, VIJAYAWADA, 2 ANDHRA PRADESH.520013 ...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 to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent herein in passing the impugned Order dated 31-08- 2024 in FORM DRC-07 levying tax and interest under section 73 of GST Act, 2017 on the ground of mismatch of GSTR-2A and GSTR-3B for the FY 2019-20, as also passed without effective jservice of the order and passed the order even after the ITC reversal has been made by the petitioner as illegal, arbitrary, -improper, unjust and unfair, and violative of principles of natural justice, without authority of law and jurisdiction and also contrary to the provisions of the GST Act 2017 and violation of principles of natural justice, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 31-08-2024 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 to grant stay of all further proceedings arising out of impugned Order dated 31- 08- 2024 passed by the 1St and the bank attachment dated 24-03-2024 1St Respondent herein for the tax period 2019-20 to lift the bank attachment /defreeze pending disposal of the writ petition and pass Counsel for the Petitioner: 1. M V J K KUMAR 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 M.V.J.K.Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for respondent Nos.1, 2 and 4. 2. The petitioner has approached this Court being aggrieved by the steps taken for recovery of cess by the petitioner to a tune of Rs.3,70,474/- as well as seeking other amounts due under the CGST and SGST aggregating to Rs.3,72,712/-. 3. It is the contention of the learned counsel for the petitioner that the cess amount of Rs.3,70,474/- had already been paid and the same is not being taken into account by the authorities. He would contend that in such circumstances, the disputed Form GST DRC-07, dated 31.08.2024 is invalid. 4. In the circumstances, the petitioner is permitted to make a representation to the 1st respondent pointing out payment of cess. Upon such representation being made, the 1st respondent shall verify and pass orders on the question of whether such cess had been paid by the petitioner or not. 5. Accordingly, this Writ Petition is disposed of. However, in order to protect the interest of the petitioner, there shall be stay of recovery of such cess from the petitioner till the aforesaid issue is set out. This order of stay will be subject to the condition petitioner moving a representation with a period of 4 one (1) week before the 1st respondent. The bank attachment which is also been assailed in the writ petition by way of the order, dated 05.03.2026 shall also remains stayed in terms of the above order. 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 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15578/2026 Date: 22.06.2026 KA