APHC010301482025 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: 15342/2025 Between: 1. ARABINDO MULTI PACKS (P) LTD, (NOW CLOSED), REP. BY ITS DIRECTOR, MR. V. RAMESH CHANDRA CHOWDARY, FLAT NO. 2B, AMRUTHA TOWERS, PADMAJA NAGAR, TADIGADAPA, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF AP, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. THE CHIEF COMMISSIONER OF STATE TAX, ANDHRA PRADESH, D. NO. 12-468-4, ADJACENT TO N.H.-16, SERVICE ROAD, KUNCHANAPALLI, GUNTUR DISTRICT, ANDHRA PRADESH - 522501. 3. THE ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, VIJAYAWADA CIRCLE -3, D.NO 8-189, NEAR SRINIVASA THEATRE, KATURU ROAD, VUYYURU, 2 NJS,J & TCDS,J W.P.No.15342 of 2025 ANDHRA PRADESH-521165. 4. THE DEPUTY COMMERCIAL TAX OFFICERILL, O/O THE COMMERCIAL TAX OFFICER, PENAMALURU CIRCLE, VIJAYAWADA CIRCLE -3, D.NO 8-189, NEAR SRINIVASA THEATRE, KATURU ROAD, VUYYURU, ANDHRA PRADESH - 521165. ...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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring the inaction on the part of the Respondents Nos. 1 and 2 in considering and passing orders on the Representations, dated 23-04-2025 and 18-07-2023 of the Petitioner for granting a One-Time Settlement as arbitrary, capricious, contrary to law, facts and illegal and consequently direct the Respondents Nos. 1 and 2 to consider and pass orders on the said Representations of the Petitioner 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 grant stay of all further proceedings, including recovery of tax and interest, pursuant to Notice dated 23.05.2025 issued by the 4th Respondent under the Revenue Recovery Act and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 NJS,J & TCDS,J W.P.No.15342 of 2025 The Court made the following order: (per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner and Sri M.V.Krishna Rao, learned Government Pleader for Commercial Taxes. 2. Petitioner, a company registered under Companies Act is a registered dealer under the erstwhile A.P.General Sales Tax Act, 1957, became a Sick Unit, due to heavy losses and stopped its business. In view of the same, it could not pay the balance Tax Deferment Amount. It is now intending to revive its operations and made representations dated 18.07.2023 and 23.04.2025 to respondent Nos.1 & 2, with a request to consider its case for a One-Time Settlement. As no action has been taken on the said representations, the present writ petition is filed. 3. Considering the submissions made by the learned counsel for the petitioner, and keeping in view the innocuous relief sought for, while noting the submissions made by the learned Government Pleader that no such scheme is in operation, we are inclined to disposed of the writ petition providing that, appropriate action may be taken in accordance with the law, on the 4 NJS,J & TCDS,J W.P.No.15342 of 2025 representations made by the petitioner, within a period of eight (08) weeks from the date of receipt of copy of this order. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:15.07.2026 DSB 5 NJS,J & TCDS,J W.P.No.15342 of 2025 88 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP.No.15342/2025 Dated 15.07.2026 U DSB