Date of reserved for orders : nil Date of pronouncement : 10.07.2026 Date of uploading : 18.07.2026 APHC010345602026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 10th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18581/2026 Between: 1. LALITHA PARAMESHWARI STONE CRUSHER BHANUMUKKALA VILLAGES, BHANUMUKKALA VILLAGE, BANAGANAPALLE MANDAL, KURNOOL DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, KATASANI JAYAMMA, W/O. RAMI REDDY, AGED 60 YEARS, RIO. BANAGANAPALLE, NANDYAL DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPLE SECRETARY REVENUE CT, SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH-522237. 2. THE SUPERINTENDENT, CENTRAL TAX, NANDYAL-2 RANGE, KURNOOL CGST DIVISION, NEAR CHILDREN PARK, N.R. PETA, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH-534006. 3. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPLE SECRETARY MINES AND GEOLOGY DEPARTMENT, 2 SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH-522237 ...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 toleased to issue a Writ or order or direction more particularly one in the nature of writ of mandamus declaring the action of the respondent no.2 in issuing the final reminder in C.No.IV/16/08/2026-27- Nd1-Ildated 23.06.2026 in consonance with the notice in OC. No.62/2026 in DIN-20260455YL0000921315 dated 06.04.2026 for the tax period from 2021- 22 and 2022-23 as illegal, arbitrary and without jurisdiction and also violative of Article 14, 21 and 289 of the Constitution of India r/w Finance Act, 1994 as well as oppose to all cannons of justice, Consequentially suspend the operation of the final reminder in C. No. IV/16/08/2026-27-Nd1-I ldated 23.06.2026 in consonance with the notice in OC. No.62/2026 in DIN- 20260455YL0000921315 dated 06.04.2026 for the tax period from 2021-22 and 2022-23 passed by the 2nd respondent in the light of the orders passed in WP No. 24655 of 2025 dated 17.09.2025 and to pass IA NO: 1 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 pleased to suspend the operation of the final reminder in C.No.IV/16/08/2026-27-Nd1-Ildated 23.06.2026 in consonance with the notice in OC. No.62/2026 in DIN- 20260455YL0000921315 dated 06.04.2026 for the tax period from 2021-22 and 2022-23 passed by the 2nd respondent in the light of the orders passed in WP No. 24655 of 2025 dated 17.09.2025 pending disposal of the above writ petition and to pass Counsel for the Petitioner: 1. V SAI KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. Ms. Shanthi Chandra 3. GP FOR MINES AND GEOLOGY The Court made the following: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18581 of 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Ms. Ayesha Siddique, learned counsel representing the learned counsel for the petitioner, seeks permission of this Court to withdraw the writ petition with a liberty to file afresh. 2. Permission is accorded and the writ petition is dismissed as withdrawn with liberty as prayed for. 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 16 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.18581 of 2026 Dt. 10.07.2026 GVK