Date of reserved for orders : nil Date of pronouncement : 07.07.2026 Date of uploading : 15.07.2026 APHC010098542023 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: 4993/2023 Between: 1. M/S. VASISTHA COATS, A PARTNERSHIP FIRM, 2/32. GOTERU, IRAGAVARM, WEST GODAVARI, ANDHRA PRADESH, 534217 REP. BY MR.N.BANGAR RAJU, PARTNER ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER APPEALS STATE TAX, APPELLATE AUTHORITY, 40-5-19/9B, BACK OF NVKR TOWERS, MOGALRAJAPURAM, VIJAYAWADA - 520010 ANDHRA PRADESH 2. THE ASSISTANT COMMISSIONER STATE TAX, TANUKU-II CIRCLE, ELURU DIVISION, ANDHRA PRADESH 3. THE COMMISSIONER STATE TAX, NO.5-59, BANDAR ROAD, SPRING VALLEY APARTMENTS, RAJIV BHARGAV COLONY ROAD R.K. SPRING VALLEY APARTMENTS, VILLAGE, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH - 521151 4. STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 5. UNION OF INDIA, THROUGH PRINCIPAL SECRETARY TO 2 GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, 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 pleased topleased to issue a Writ, Order or direction particularly one in the nature of a WRIT OF MANDAMUS or any other appropriate writ to (i) set aside the Order-in-Appeal bearing CTD Order No.DIN3701122272592 dated 01.12.2022 passed by the IS' Respondent as being arbitrary and violative of Article 14 and 19(1)(g) of the Constitution of India (ii) declare that the Petitioner is eligible for exemption under Entry No.(iv) of S1.No.3 of the Notification No.11/2017-CT (Rate) dated 28.06.2017 as amended by the Notification No.1/2018-CT (Rate) dated 25.01.2018. (iii) declare that the Petitioner is not liable for the payment of tax amounting to Rs.1,16,32,940/-. (iv) set aside Form GST DRC-13 dated 16.02.2023, issued by the 2nd Respondent under Section 79 of the CGST Act, directing M/s.NCC Limited to pay an amount of Rs.1,04,69,646/- to pay to the Government of Andhra Pradesh from the account of the Petitioner or upon the money becoming due or being held in compliance of the provisions contained in clause (c) (i) of sub- section (1) of Section 79 of the CGST Act. (v) pass Counsel for the Petitioner: 1. KARAN TALWAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4993 of 2023 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Mr. H. Chandra Aditya, learned counsel representing the learned counsel for the petitioner, while drawing the attention of this Court to Memo dated 22.06.2026 and the Order of the Coordinate Bench dated 16.06.2026 in W.P.No.28062 of 2021 & batch, seeks permission of this Court to withdraw the writ petition with liberty to file statutory remedy available in GST Act, 2017. 2. Accordingly, the writ petition is dismissed with liberty as prayed for and in tune with above referred order. 3. However, as a measure of protection for the petitioner, a time period of eight (08) weeks is given to the petitioner, from today, to approach the Tribunal, under Section 112 of the GST Act, 2017. 4. Further, the interim directions, granted, if any, in the writ petition, shall continue for a period of twelve (12) weeks. It is also directed that the Registry shall return the Original Orders of Assessment or the Appellate Orders that may have been filed along with the present Writ Petition. 4 5. 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 5 15 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4993 of 2023 Dt. 07.07.2026 GVK