APHC010175562026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9137/2026 Between: 1. K.SASHI NARAYANA,, S/O.K.LAXMAN, AGED ABOUT 51 YEARS, OCC. BUSINESS, HAVING UNIT AT SY.NO.L 1/7, MALLAPURAM VILLAGE, RAYADURGAM MANDAL, ANANTAPUR DISTRICT (GST1N37AHPPK0003M1ZB). ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, , RE., BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 522238 2. CHIEF COMMISSIONER OF STATE TAXES, D.NO.12, 468-4, ADJACENT TO NH 16 SERVICE ROAD, KUNCHANAPALLI, TADEPALLE, GUNTUR- 522501. 3. THE ASSISTANT COMMISSIONER OF STATE TAXES, KALYANADURGAM CIRCLE, GOOTY ROAD, ANANTAPUR. 515001 4. THE DEPUTY COMMISSIONER OF STATE TAXES, SPECIAL CIRCLE, P.A.R HEIGHTS, ANDHRA BANK UPSTAIRS, GOOTY ROAD, ANANTAPUR. 515001 2 RRR, J & TCDS, J W.P.No.9137 of 2026 ...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 Order dated 17.12.2025 in Form GST DRC-07 issued by Respondent.No.3 for the Assessment Year 2021-2022 under Section 73 of the Andhra Pradesh GST Act, 2017 levying a tax of Rs.30,600/- towards IGST and Rs.7,68,324/- towards CGST and SGST each, interest of Rs.l 0,31,808/- and Penalty of Rs. 156,724/- through DIN NO.DIN3717122562186 as one without jurisdiction and contrary to Form GST DRC-05 dated 25.11.2024 in Ref.No.ZS371124029223S issued under section 73(8) concluding the proceedings initiated earlier for the same Assessment Year 2021-2022 as illegal, arbitrary, contrary to well established legal principals apart from being violative of the fundamental rights guaranteed to the petitioner under Articles 14, 19, 21 and 300A of the Constitutionof India, and consequently set aside the Order dated 17.12.2025 in Form GST DRC-07 issued by Respondent.No.3 for the Assessment Year 2021-2022 under Section 73 of the Andhra Pradesh GST Act, 2017 levying a tax of Rs.30,600/- towards IGST and Rs.7,68,324/- towards CGST and SGST each, interest of Rs.l0,31,808/- and Penalty of Rs.l56,724/- through DIN No.DIN3717122562186 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 suspend the operation of the Order dated 17.12.2025 in Form GST DRC-07 issued by Respondent.No.3 for the Assessment Year 2021-2022 under Section 73 of the Andhra Pradesh GST Act, 2017 levying a tax of Rs.30,600/- towards IGST and Rs.7,68,324/- towards COST and SGST each, interest of Rs. 10,31,808/- and Penalty of Rs. 156,724/- through DIN NO.DIN3717122562186, pending disposal of the 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 3 RRR, J & TCDS, J W.P.No.9137 of 2026 pleased to stay all further proceedings inpursuance of the Order dated 17.12.2025 in Form GST DRC-07 issued by Respondent.No.3 for the Assessment Year 2021-2022 under Section 73 of the Andhra Pradesh GST Act, 2017 levying a tax of Rs.30,600/- towards IGST and Rs.7,68,324/- towards CGST and SGST each, interest of Rs. 10,31,808/- and Penalty of Rs. 156,724/- through DIN No.DIN3717122562186 including recovery or any coercive action. pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR, J & TCDS, J W.P.No.9137 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is challenging the order dated 17.12.2025 passed in relation to the assessment year 2021–2022 under Section 73 of the Andhra Pradesh GST Act, 2017. 2. The petitioner has approached this Court on various grounds, both on merits as well as on the ground that the order of assessment was passed after the earlier proposal to tax the petitioner had been dropped, and that the same was impermissible. 3. After going through the record, this Court is of the opinion that it would be appropriate to file an appeal, as various disputed questions of fact arise in the present case. 4. As the petitioner had approached this Court on 01.04.2026, when the time for filing the appeal was still available, it would be appropriate to permit the petitioner to file an appeal, and the said appeal shall be considered by the appellate authority without reference to limitation for filing the appeal. However, this relaxation shall be available to the petitioner only if the said appeal is filed within one week from today. 5. With the above observations, this Writ Petition is disposed of. There shall be no order as to costs. 5 RRR, J & TCDS, J W.P.No.9137 of 2026 As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T. C. D. SEKHAR, J 15th April, 2026 Note: Issue C.C. by 16.04.2026 B/o. cbn 6 RRR, J & TCDS, J W.P.No.9137 of 2026 73 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.9137 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15th April, 2026 Note: Issue C.C. by 16.04.2026 B/o. cbn