APHC010405502026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY, THE 7th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21752 OF 2026 Between: 1. CMR Infra Private Limited, GSTIN 3 7AAICC7277J 1 Z3 Represented its Managing Director, Shri Harshit Reddy, 1-4, Tummalagunta Rural, Tirupathi Rural, Chittoor, Andhra Pradesh, 517502 ...Petitioner AND 1. THE UNION OF INDIA, Represented by the Secretary Ministry of Finance Department of Revenue, Government of India North Block New Delhi110001 2. The Joint Commissioner CT, Central Goods and Service Tax CGST Division, Tirupathi, Andhra Pradesh - 517501 3. The Directorate General of GST Intelligence, Visakhapatnam, Zonal Unit, D. No 24-14-17, Suryabagh, Beside Melody Theatre, Visakhapatnam - 530020. 4. The Superintendent of Central Tax, Tirupathi -3 Range D. No 16-30/4, Ground Floor, Central GST Office, Padmavathi Nagar, Near Mahila University, Tirupathi, Andhra Pradesh - 517502 ...Respondents 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 too issue a writ of mandamus or any other writ, direction, or order 1) To quash the proceedings of the 2nd Respondent issued vide Form GST DRC - 01A U/S. 74 A (9) R/W Rule 142 (1A), dated 15-5-2026, (hereinafter referred to as Impugned Order the same is liable to be set aside as it is initiated in violation of statutory provision and is without jurisdiction and in violation of the principles of the natural justice. 2) To quash the case proceedings Reference No 209/2025 -26 (hereinafter referred to as Impugned Proceedings with the respective authorities, is arbitrary, unlawful, violates the principles of Natural Justice and also in as well as the passing of the impugned order, is arbitrary, unconstitutional, unreasonable, and against the principles of natural justice and in contravention of Article 14, 19(1)(g), 300A, 301 of the Constitution of India. 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 Stay the operation of the demand issued by the Respondent vide Intimation of Tax in Form GST DRC - 01A dated 15-05-2026 (Annexure P-3 & P-4), in the interest of justice Counsel for the Petitioner: VENKAT SAILENDRA G Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents: The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 21752 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner, who on instructions, submits that at this stage, the petitioner is not pressing the writ petition, however, in the event of passing any adverse orders, he may be granted liberty to workout remedies available in law. 2. Ms. Santhi Chandra, learned Senior Standing Counsel for CBIC, appears for respondent Nos. 2 to 4. 3. Recording the above said submission and granting liberty, the writ petition is dismissed. 4. 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 24 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 21752 OF 2026 Dt. 07.08.2026 GVK