APHC010273962026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 13th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22951 OF 2026 Between: 1. SAI DIVYA APPARELS AND FASHIONS PRIVATE LIMITED, SY. No. 122/1, Palasamudram Cross Road, P Palasamudram -515231 Rep by its Proprietor Sri. K.N. RAJAREDDY, S/Ok. narasimhareddy, Aged about 60Years. ...Petitioner AND 1. THE JOINT COMMISSIONERAPPEALS, Office of the Commissioner of Central Tax AND Customs (Appeals), D.No. 3-30-15, Ring Road, Guntur - 522 006 Andhra Pradesh. 2. The Assistant Commissioner of State Tax, Puttaparthi Circle, Anantapur District-515134, Andhra Pradesh. 3. The Assistant Commissioner of State Tax, Dharmavaram Circle, Anantapur District -515671, Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh- 522239. 2 5. Union of India, Rep. By its Secretary Ministry of Finance, 4TH Floor, A- Wing, Shastri Bhawan, New Delhi -110001 ...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 toissue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS Impugned composite Order of appellate authority -1st Respondent herein passed in Form GST APL-04 in CTD Order No. DIN3727022617519 dated 27-02-2026 and also the order of the adjudicating authority -2nd Respondent herein dated 29.07.2022 without assigning DIN number as mandated under the Act and passed the order compositely for the tax periods 2018-19, 2019-20, 2020-21 and 2021-22 as illegal, arbitrary, improper, unjust and unfair, and barred by limitation as also contrary to the provisions of the GST Law 2017 and passed the composite order which is not permissible under law and contrary to the judgement of this Hon'ble Court, without jurisdiction and authority of law, violation of principles of natural justice, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned orders dated 27-02-2026 and also the order of the adjudicating authority dated 29.07.2022 Counsel for the Petitioner: V Y PRABHUVU 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: 22951 of 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Mr. K. Rajasekhar, learned counsel representing learned counsel for the petitioner through online, after arguing the matter for some time, seeks to file a fresh writ petition by arraying correct official as a party respondent in the writ petition. 2. In view of the same, the writ petition is dismissed with liberty as sought for, subject to payment of Rs.5000/- to A.P. High Court Legal Services Committee, Amaravati, within two (2) weeks. 3. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK 4 39 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 22951 of 2026 Dt. 13.08.2026 GVK