NJSJ & TCDS, J WP_9830_2025 1 APHC010195542025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 7th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9830/2025 Between: 1. M/S V.S.R.MANAGEMENT SERVICES,, REPRESENTED BY THE PROPRIETOR SRI GANGULAKUNTA SURESH REDDY, H.NO.11-1-400, GROUND FLOOR, ARVIND NAGAR, ANANTAPURM, ANANTAPURMU DISTRICT, ANDHRA PRADESH PIN 515001. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, ANANTAPURAMU-LL CIRCLE, D.NO. 19-1-558-2-1, SECOND FLOOR, PAR HEIGHTS GOOTY ROAD, ANANTHAPURAMU-515005. ANDHRA PRADESH. PIN 515001. 2. THE CHIEF COMMISSIONER OF STATE TAX, D NO. 12- 468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANPALLI, MANGALGIRI MANDAL, GUNTUR DISTRICT, ANDHRA PRADESH PIN 522 501. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT NJSJ & TCDS, J WP_9830_2025 2 BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503. 4. GLOVIS INDIA ANANTAPUR PRIVATE LTD, , CONSOLIDATION CENTER, SY.NO.347-9, 373-5, 517, 612-4, KIA SITE, SF NO. 146-2, ERRAMANCHI VILLAGE, PENUKONDA(M) SRI SATYA SAI DISTRICT, ANDHRA PRADESH PIN 515110. ...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 tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus setting aside the impugned provisional attachment orders in Form GST DRC-22 dated 25-03-2025 and to award exemplary costs against the Respondent No 1 and to direct the Respondent No 2 to order for the creation of the tappal receiving facilities in each of his sub-ordinates offices with circular instructions to receive the communications addressed to the relevant authorities in such offices, duly giving acknowledgments therefor promptly, without making them to wait for the authority concerned to come and receive such communications and to pass such IA NO: 1 OF 2025 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 suspend the impugned provisional attachment orders in Form GST DRC-22 dated 25-03-2025 with immediate effect for the above detailed reasons so that the petitioner would be able to file his monthly returns and pay the taxes due thereon without further loss of time; and to pass such other order or orders in the interest of Justice, lest the petitioner will be put to irreparable economic NJSJ & TCDS, J WP_9830_2025 3 loss. Balance of convenience is clearly in favour of the petitioner and against the Respondents. Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. The Court made the following: NJSJ & TCDS, J WP_9830_2025 4 HON’BLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP No.9830 OF 2025 ORDER:- (Per Hon’ble Sri Justice Ninala Jayasurya) 1. Sri J.N. Venkata Suresh Kumar, learned counsel for the petitioner and Sri S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Taxes submits that, the cause in the writ petition does not survive and the matter has become infructuous. 2. In view of the same, the writ petition is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA ______________________ JUSTICE T.C.D. SEKHAR 07.07.2026 DR NJSJ & TCDS, J WP_9830_2025 5 52 HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR WP No.9830 of 2025 Date 07.07.2026 U DR