APHC010019752023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 5th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1062 OF 2023 Between: 1. M/S. S S K TRADERS, Rep. by its, Prop. Smt. Kodumur Rukaya Begum w/o K.Kaleem Basha Aged about 49 years, occ Business, D.No. 17/22/1, Alur Road, Adoni Town Kurnool District. ...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep. by its Principal Secretary, Commercial Taxes Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 2. The Deputy Commercial Tax OfficerII, Adoni Circle, Adoni, Kurnool District. 3. The ICICI Bank, Rep. by its Manager Adoni Main Road Branch, Adoni, Kurnool District. ...Respondents 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 one in the nature of Writ of Mandamus, declaring the action of the 2114 respondent herein in issuing the impugned notice dt. 29- 12-2022 demanding for payment of the outstanding amounts towards the VAT Tax due 2 and payable to the Commercial Tax Department, without issuing any notice and without affording reasonable opportunity of being heard, as being illegal, arbitrary, unilateral, unconstitutional and violation of Article 21 of the Constitution of India and consequently set aside the same by directing the 2nd respondent to afford reasonable opportunity of being heard to the petitioner and later to pass final orders, and to grant such other relief or reliefs as this Hon'ble Court deems fit and proper in the circumstances of the case. IA NO: 1 OF 2023 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 impugned demand notice dt. 29-12- 2022 issued by the 2nd respondent, pending disposal of the main Writ Petition, and to pass Counsel for the Petitioner: BABUJI TENNETI Counsel for the Respondents: GP FOR COMMERCIAL TAX Counsel for the Respondents:. Counsel for the Respondents:KUNUKU RAJA SEKHAR The Court made the following order: 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No: 1062 OF 2023 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, representing respondent Nos.1 & 2 and Mr. M. Vipin Viswas, learned counsel appearing on behalf of Mr. Kunuku Rajasekhar, learned counsel for respondent No.3. 2. Seeking to declare the notice dated 29.12.2022 issued under Section 29 r/w. Section 25 of A.P. VAT Act, by the 2nd respondent, the present writ petition has been filed. 3. Learned counsel for the petitioner inter alia submits that the impugned notice has been issued to the 3rd respondent i.e., Banker of the petitioner without issuing prior notice to the petitioner informing about outstanding amounts towards A.P. VAT Act. He submits that the 2nd respondent has not deducted amounts which were already paid, that non issuance of prior notice before raising final demand is violative of principles of natural justice and therefore, the impugned notice is vitiated. In the facts and circumstances, learned counsel seeks to set-aside the impugned notice and direction to the 2nd respondent to afford reasonable opportunity before passing appropriate order. He also submits that despite his best efforts he could not secure 4 instructions from the petitioner with regard to developments after filing of the writ petition. 4. Learned Assistant Government Pleader on the other hand, submits that petitioner has not challenged assessment orders, the details of which are set out in the counter affidavit, but only the consequential proceedings i.e., Garnishee Notice to the Bank and therefore, no relief as sought for can be granted. He also submits that no plea with regard to non service of the assessment orders was raised in the writ petition and on the other hand, there is no denial to the counter affidavit averments with regard to service of assessment orders by filing reply affidavit. He submits that the writ petition is liable to be dismissed as the same is devoid of merits. 5. This Court has considered the submissions made and perused the material on record. 6. At the outset, as rightly pointed out by the learned Assistant Government Pleader, no challenge is made to the assessment orders passed against the petitioner, except the consequential recovery proceedings vide Garnishee Notice dated 29.12.2022. At this stage, it is also appropriate to mention that the dates on which the assessment orders were served on the petitioner were categorically set out in the detailed counter affidavit. No reply affidavit has been filed and non denial of the averments made in the counter affidavit, tantamounts to admission. In the absence of challenge to the 5 assessment order, writ petition against consequential proceedings is not sustainable. 7. In such circumstances, exercising the powers vested under Article 226 of Constitution of India does not arise and the writ petition is therefore dismissed. 8. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 6 8 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 1062 OF 2023 Dt. 05.08.2026 GVK