::1:: Date of pronouncement : 30.06.2026 Date of uploading : 07.07.2026 APHC010326302026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 30th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17103/2026 Between: 1. M/S.DHARANI INDUSTRIES,, SRI RUKMINIPURAM VILLAGE, PILLUTLA, MACHAVARAM MANDAL PALNADU DISTRICT, (FORMERLY GUNTUR DISTRICT), REP. BY ITS MANAGING PARTNER, N. ANTHA REDDY ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY,COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. - 522503 2. JOINT COMMISSIONER ST, NARASARAOPET DIVISION, PALNADU DISTRICT (FORMERLY GUNTUR DISTRICT).-522601 3. THE DEPUTY ASSISTANT COMMISSIONER STI, PIDUGURALLA CIRCLE, NARASARAOPET DIVISION, PALNADU DISTRICT (FORMERLY GUNTUR DISTRICT).-522413 4. STATE BANK OF INDIA, D NO 7, OPP GANGAMMA TEMPLE, 319, MUTYALAMPADU - MACHERLA RD, GUNTUR, PIDUGURALIA, ANDHRA PRADESH 522413 ...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 a Writ, Order or Direction, more particularly one in the nature of a Writ of ::2:: Mandamus and A. Declare the actions of the Respondent No.3 in passing the Impugned Orders under Section 73 of the GST Act, despite there being a stay on the show cause notices vide Order dated 12.05.2022 in W.P. No. 14721 of 2022 as illegal, arbitrary, unconstitutional, null and void and consequently set aside the Impugned Orders B. Declare the consequential recovery proceedings initiated under Section 79 of the GST Act, including the proceedings dated 17.06.2026 seeking attachment and sale of the petitioner's movable and immovable properties and the consequential freezing of the personal bank account maintained by the Managing Partner of the petitioner-firm with Respondent No.5 Bank, as arbitrary, illegal, without jurisdiction, contrary to the interim order dated 12.05.2022 passed by this Hon'ble Court in W.P. No.14721 of 2022, and consequently set aside the same together with 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 direct Respondent No.4 Bank to forthwith unfreeze the personal bank account of the Managing! Partner of the petitioner firm, which has been frozen pursuant to the impugned recovery proceedings, pending disposal of the present Writ Petition and pass IA NO: 2 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 suspend the impugned proceedings dated 17.06.2026 issued under Section 79 of the GST Act (pending disposal of the present Writ Petition, and pass IA NO: 3 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 may direct the respondents not to (take any further coercive steps pursuant to the impugned orders) passed )under Section 73 of the GST Act and the consequential recovery proceedings initiated under Section 79 of the said Act, pending disposal of the present Writ Petition, and pass Counsel for the Petitioner: 1. D S SIVADARSHAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX ::3:: THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17103/2026 This Court made the following ORDER: (Per HON’BLE SRI JUSTICE NINALA JAYASURYA) Heard Sri D.S. Siva Darshan, learned counsel for the petitioner and Sri R. Kalyan Chakravarthy, learned Government Pleader for Commercial Tax. With the consent of both the learned counsel, present Writ Petition is disposed of at the admission stage. 2. Admittedly, the show-cause notice dated 03.03.2022, pursuant to which the proceedings dated 30.05.2024 came to be issued, is the subject matter of challenge in W.P. No.14721 of 2022. By order dated 12.05.2022, this Court granted an interim order staying all further proceedings pursuant to the said show-cause notice, and the said interim order continues to remain in force. 3. Notwithstanding the subsistence of the aforesaid interim order, the authorities had the audacity to proceed to issue the ::4:: proceedings dated 30.05.2024, though with a rider. No coercive steps were initially taken pursuant thereto, however the incumbent - 3rd respondent went further ahead and issued attachment proceedings dated 17.06.2026 basing upon the proceedings dated 30.05.2024. 4. The issuance of the proceedings dated 30.05.2024, as well as the consequential attachment proceedings dated 17.06.2026, during the subsistence of the interim order dated 12.05.2022, is nothing but overreaching the Court order which cannot be countenanced and highly deprecable. Both the proceedings dated 30.05.2024 and the attachment proceedings dated 17.06.2026 are untenable. 5. Having regard to the undisputed fact that W.P. No.14721 of 2022 is pending consideration and that the interim order dated 12.05.2022 passed therein is in force, the authorities concerned ought to have refrained from taking any further action in the matter. This Court is of the considered opinion that as the proceedings dated 30.05.2024 contains a rider, issuance of consequential attachment proceedings dated 17.06.2026 by the 3rd respondent cannot be sustained, as they ::5:: have been issued not only in utter defiance to the orders of the Court, but also reflects non application of mind. Therefore, the attachment proceedings are liable to be quashed. 6. Accordingly, the Writ Petition is disposed of by setting aside attachment proceedings dated 17.06.2026 issued by the 3rd Respondent. No costs. As a sequel, interlocutory applications if any pending shall stand closed. ____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J krk Dt:30.06.2026 Whether the order is: Speaking ✓ Reasoned Reportable Non-reportable ✓ ::6:: THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR 45 WRIT PETITION NO: 17103/2026 krk 30.06.2026