Date of reserved for orders : nil Date of pronouncement : 15.07.2026 Date of uploading : 18.07.2026 APHC010366782022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 15th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22166/2022 Between: 1. M/S. CJN HITECH MOTORS PRIVATE LIMITED, REP. BY ITS ACCOUNTS MANAGER, MR. S. MUNI SANKAR, S.NO.714/2, TUKIVAKAM VILLAGE, CHENNAI-BANGALORE HIGHWAY, TIRUPATI RURAL, TIRUPATHI-517 520, CHITTOOR DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, TIRUPATHI-II CIRCLE, TIRUPATHI. 2. JOINT COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATHI. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR EISTRICT. 4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S): 2 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 of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 2nd Respondent in Order No.ZD370422002925K (2018-19), dated 12.4.2022 for the tax period 2018-19 under the Central Goods and Services Tax Act, 2017 and Andhra Pradesh State Goods and Services Tax Act, 2017 as illegal, contrary to law and pass WRIT PETITION NO: 22176/2022 Between: 1. M/S. CJN HITECH MOTORS PRIVATE LIMITED,, REP. BY ITS ACCOUNTS MANAGER, MR. S. MUNI SANKAR, S.NO.714/2, TUKIVAKAM VILLAGE, CHENNAI-BANGALORE HIGHWAY, TIRUPATI RURAL, TIRUPATHI-517 520, CHITTOOR DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. ASSISTANT COMMISSIONER STATE TAX, TIRUPATHI-II CIRCLE, TIRUPATHI. 2. JOINT COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATHI. 3. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 4. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 of Certiorari or any other appropriate writ or order or direction quashing the impugned order of the 2nd Respondent in Order No.ZD370422002948C (2019-20 upto 12/2019), dated 12.4.2022 for the tax period 2019-20 (upto December, 2019) under the Central Goods and 3 Services Tax Act, 2017 and Andhra Pradesh State Goods and Services Tax Act, 2017 as illegal, contrary to law and pass Counsel for the Petitioner: 1. K UMA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 4 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos: 22166 & 22176 of 2022 COMMON ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) The issue involved in these writ petitions is similar. Therefore, with the consent of both sides, the same are being disposed of, by way of this common order. 2. Heard Ms. K. Uma, learned counsel for the petitioners appearing through online and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax. 3. Learned counsel for the petitioners submits that these two writ petitions may be disposed of in terms of order dated 16.06.2026 passed in W.P.No.28062 of 2026 & batch. 4. Considering the submissions made and perusing the order dated 16.06.2026, the writ petitions are disposed of, leaving it open to the petitioners to approach the Tribunal by way of second appeal under Section 112 of GST Act, 2017. 5. However, as a measure of protection for the petitioners, a time period of eight (08) weeks is given to the petitioners, from today, to approach the Tribunal, under Section 112 of the GST Act, 2017. Further, the interim 5 directions, granted, if any, in the writ petitions, shall continue for a period of twelve (12) weeks. 6. 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 Petitions. 7. 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 6 22 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.22166 & 22176 of 2022 Dt. 15.07.2026 GVK