Date of reserved for orders : nil Date of pronouncement : 08.07.2026 Date of uploading : 10.07.2026 APHC010042952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 8th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2162/2025 Between: 1. AYYAPPA CONSTRUCTIONS, REP. BY ITS PROPRIETOR, MR. BHAVANAM SRIDHAR REDDY 1-97, YADAVALLI VILLAGE, RACHERLA MANDAL PRAKASAM DISTRICT, ANDHRA PRADESH - 533356 ...PETITIONER AND 1. GOODS AND SERVICE TAX OFFICERSTATE TAXES, (STATE TAXES), MARKAPUR CIRCLE ANDHRA PRADESH . 2. THE EXECUTIVE ENGINEER, ROADS AND BUILDINGS DEPARTMENT, MARKAPUR, PRAKASAM DISTRICT, A.P. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI 4. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...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 2 pleased topleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing the notice dated 7.1.2025 to the 2nd Respondent under Section 79(1) of the Goods and Service Tax Act, 2017 as illegal, arbitrary, contrary to law and inviolate of principles of natural justice and without jurisdiction as issued for a non existing demands without following the direction of the Honble Court in W.P.No.26479/2024 dated 19.11.2024 and set aside the same and consequently direct the authorities to revoke the cancelation of GST registration and to restore the same enabling the Petitioner to file the GST returns for the period October 2021 onwards till date, in the interest of justice, and pass 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 pleased to suspend the notice dated 7.1.2025 issued by the 1st Respondent to the 2nd Respondent under Section 79(1) of the Andhra Pradesh Goods and Service Tax Act, 2017, pending disposal of the Writ Petition, in the interest of justice, as otherwise the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR ROADS BUILDINGS 2. GP FOR COMMERCIAL TAX 3. The Court made the following: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2162 of 2025 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Learned counsel for the petitioner submits that in view of the subsequent developments, the cause in the writ petition does not survive. 2. Recording the said submission, the writ petition is dismissed as infructuous. 3. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK Whether the order is : Speaking Reasoned Reportable Non-reportable 4 17 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.2162 of 2025 Dt. 08.07.2026 GVK