APHC010144022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 13th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7779/2025 Between: 1. M/S.STAR ENTERPRISES,, H.NO.2-46, SAMBAVARAM VILLAGE, GOSPADU MANDAL, NANDYAL DISTRICT REP. BY ITS PROPRIETOR. MR.DUDEKULA MOHAMMED SOHAIL ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, NANDYAL. 2. THE CHIEF COMMISSIONER OF STATE TAXES, CCT COMPLEX, VIJAYAWADA. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, AMARAVATI. 4. M/S MARUTHI ISPAT AND ENERGY PRIVATE LIMITED, SURVEY NO.167C, 167D, 167E, MADHAVARAM VILLAGE MANTRALAYAM MANDAL, KURNOOL DISTRICT - 518 349. Counsel for the Petitioner: 1. KOMMA VIJAYA RAJ KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX NJS,J & TCDS,J W.P No.7779 of 2025 2 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:7779 of 2025 The Court made the following Order: (per NJS,J) The present writ petition is filed seeking to declare the action of the respondent No.1 in not revoking the Provisional Attachment of petitioner’s Bank Account vide Reference No.Rc.A3/24/2022 dated 04.11.2022 as illegal, arbitrary, etc., and for consequential direction to quash the Provisional Attachment of Bank Account and for other reliefs. 2. At the time of considering the matter, Mr. R Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, placed a copy of the written instructions received from respondent No.1, for perusal of this Court, wherein it is inter alia stated that in view of expiry of one year statutory period, Provisional Attachment in Form GST DRC-22 is not longer active and further that Garnishee Notice in Form GST DRC-13 under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 was issued to the petitioner on 03.11.2023. In view of the same, nothing survives for adjudication in the writ petition and the same may be dismissed as infructuous. 3. Recording the submissions of learned Government Pleader, Writ Petition is dismissed as infructuous. However, petitioner is at liberty to seek recourse to law, in the event, it is aggrieved by issuance of Garnishee Notice. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:13.07.2026 Ksj