APHC010164292026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SEVENTH 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: 8486/2026 Between: 1. PACHIGOLLA APPA RAO, S/O BANGARU SETTY, AGED 57 YRS , OCC PROPR OF ANUSRI TRADERS D.NO.39-7-34, NARRLAVARI STREET, REVENUE WARD NO.19, KAKINADA EAST GODAVARI DISTRICT-533001 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI GUNTUR DISTRICT -522237- 2. UNION OF INDIA, MINISTRY OF FINANCE REP., BY ITS SECRETARY SASTRY BHAVAN, NEW DELHI-110001 3. THE DEPUTY ASSISTANT COMMISSIONER, G,S,T(STATE TAX), JAGGANAIAHAKAPOOR CIRCLE . KAKINADA, EAST GODAVARI DISTRICT- S 3 4. SRI BARI PENTANA NAIDU, DEPUTY ASSISTANT COMMISSIONER , G,S,T(STATE TAX), JAGGANAIAHAKAPOOR CIRCLE, KAKINADA, EAST GODAVARI DISTRICT.533001 5. SRI S TATARAO, DEPUTY SUPERINTENDANT OF POLICE , VILGILENCE AND ENFORCEMENT, RAJAMAHENDRAVARAM EAST GODAVARI DISTRICT. 533101 2 RRR,J & TCDS,J W.P.No.8486 of 2026 6. SRI G GOPALA KRISHNA, INSPECTOR OF POLICE, VIGILENCE AND ENFORCEMENT, RAJAHMUNDRY.533101 7. SRI G MADHUBABU, INSPECTOR OF POLICE, VIGILENCE AND ENFORCEMENT, RAJAHMUNDRY. 533101 8. SRI NAVEEN KUMAR, D.C.T.O., VIGILENCE AND ENFORCEMENT, RAJAHMUNDRY. 533101 9. SMT P SAROJINI, INSPECTOR LEGAL METROLIGI , KAKINADA- 533101 10. SRI R KALYAN CHAKRAVARTHI, DEPUTY TAHSILDAR, KAKINADA RURAL MANDAL , EAST GODAVARI DISTRICT- 533 J 1 11. THE STATION HOUSE OFFICER, INDRAPALEM POLICE STATION, KAKINADA , EAST GODAVARI DISTRICT ...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 a Writ or Order or Direction more particularly one in the nature of a Writ of Mandamus declaring the aciton of the Respondents particulalry the 3rd and 4th Respondent G.S.T.,(StateTax) Officials without any proper Authorisation nor Proper Officer, along with the assistance of Respondents 5 to 9 visited the Petitioner's premises in Ground Floor S/at Rajula Tarangi Street, Tarangi Village, Kakinada Rural Mandal and District on 26-01-2026, without issuance of any Show Cause Notice or any Order of Seizure FORM GST INS-02 as required and mandatory under the A.P. Goods and Services Tax Act-2017, deliberately, unlawfully, unaturhorizedly prepared the Mediator Report dt.26-01-2026 duly signed by the respondents 3 to 10 Seized the Petitioner's goods i.e., 345 Cartoon Boxes Cigarettes and kept before the 11th Respondent Police Station and Continuing to retain the same till today is nothing but prima facie Illegal, Unlawful, Exceeds the power ,limits and Jurisdiction, Violation of the Specified A.P.G.S.T.Act-2017 , Violation of Rulings of this Hon'ble Court, is Violation of Article 14,19,21 of the Constitution of India, Consequently direct the Respondents 3 to 11 to return the Seized Goods of Cigarettes i.e, 345 Cartoon Boxes to the Petitioner on proper Acknowledgment by Allowing the Writ Petition and to pass IA NO: 1 OF 2026 3 RRR,J & TCDS,J W.P.No.8486 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 leased to direct the Respondents 3 to 11 to Release the Seized Goods of the Petitioner i.e., 345 Carton Boxes of Cigarettes seized on 26-01- 2026 as per the Mediator Report from the premises i.e., Ground Floor S/at Rajula Tarangi Street, Tarangi Village, Kakinada Rural Mandal to the Petitioner on proper Acknowledgment pending disposal of the main Writ Petition and pass Counsel for the Petitioner: 1. R SIVA SAI SWARUP Counsel for the Respondent(S): 1. GP FOR HOME 2. GP FOR REVENUE 3. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.8486 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the petitioner, on instructions, submits that, the petitioner is desirous of withdrawing the present Writ Petition. 2. Accordingly, this Writ Petition is dismissed as withdrawn. 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:07.04.2026 KPV 5 RRR,J & TCDS,J W.P.No.8486 of 2026 101 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.8486 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 07.04.2026 KPV