APHC010174542026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9774/2026 Between: 1. V SUDHEER, SON OF MR. V. VENU GOPAL AGED ABOUT 36 YEARS, RESIDENT OF VADDIPALEM CHILAKUR-524413, NELLORE DISTRICT ANDHRA PRADESH ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY (REVENUE) (GST) DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI-522503, AMARAVATHI, GUNTUR DISTRICT ANDHRA PRADESH. 2. THE DEPUTY ASSISTANT COMMISSIONER STII, O/O. THE ASSISTANT COMMISSIONER (ST), SRICITY CIRCLE, NELLORE - 524001 ANDHRA PRADESH 3. THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501. 4. THE JOINT COMMISSIONER OF STATE TAXES, DOOR NO.22-424/2, 2ND FLOOR, CT COMPLEX NEAR DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR- 517001 ANDHRA PRADESH 5. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 2 RRR,J & TCDS,J W.P.No.9774 of 2026 ...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 any Writ or direction more particularly a writ in the nature of Writ of Mandamus declaring the action of 2nd Respondent in seizing the vehicle of the Petitioner bearing Registration No. AP 26TA2327, without following the due process of law as illegal, arbitrary, unconstitutional, violative of, principles of natural justice. Article 14, 21 and 300- A of the Constitution of India, consequently direct the respondents herein to release of the vehicle of the petitioner bearing Registration No. AP 26TA2327, having regard to the fact that the consignor has already filed appeal against the confiscation order, and to pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 RRR,J & TCDS,J W.P.No.9774 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel appearing for the petitioner seeks leave to withdraw the present Writ Petition with liberty to file a comprehensive Writ Petition. 2. Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:15.04.2026 KBN 4 RRR,J & TCDS,J W.P.No.9774 of 2026 64 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.9774 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15.04.2026 KBN