APHC010363852026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 20th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19646/2026 Between: 1. LEGEND TECHNOLOGIES PRIVATE LIMITED,, REP. BY ITS DIRECTOR B.R.KOTESWARA SARMA, AGED ABOUT 57 YEARS, OCCUPATION BUSINESS, H.NO.2-160, VYKUNTAPURAM VILLAGE, AMARAVATI MANDAL, VYKUNTAPURAM, GUNTUR, ANDHRA PRADESH. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, A.P.- 522 238. 2. THE CHIEF COMMISSIONER OF STATE TAX, COMMERCIAL TAXES DEPARTMENT, EEDUPUGALLU, VIJAYAWADA, A.P.-521 151 3. THE ASSISTANT COMMISSIONER STATE TAX FAC, GUNTUR-II, DIVISION, GUNTUR, ANDHRA PRADESH. 4. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, 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 or Order or Direction, more particularly one 2 in the nature of Mandamus - (i) Declaring Section 122 of the Central Goods and Services Tax Act, 2017 as Ultra Vires as the said Section being an independent section without machinery provision as to limitation for passing such order, as to the proper authority or the procedure to be followed for issuing of show cause notice, call for reply, hearing etc. and therefore said section is illegal, manifestly arbitrary, violative of Article 14 of the Constitution of India, (ii) Declaring the action of the 3rd respondent in passing the impugned Order under Section 122 of TSGST Act 2017 vide Case ID No.AD3709250033 519 dated 30-03-2026 for the A.Y.2021-22 as the said order is illegal, without jurisdiction, barred by limitation, violative of the principles of natural justice, without authority of law manifestly arbitrary and violative of Article 14 of the Constitution of India, and 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 stay all further proceedings including any recovery proceedings for collection of penalty and interest through coercive methods in pursuance of the impugned order dated 30-03-2026 passed by the 3rd Respondent under Section 122 of the TSGST Act 2017 vide Case ID NO.AD3709250033519 for the period A.Y.2021-22 under the TSGST Act, 2017 and pass Counsel for the Petitioner: 1. B KRISHNA REDDY 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: 19646 of 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Mr. B. Krishna Reddy, learned counsel for the petitioner appearing through online 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. 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 4 7 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.19646 of 2026 Dt. 20.07.2026 GVK