APHC010434272026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) MONDAY, THE 24th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24071 OF 2026 Between: 1. M/s. Eswar Print N Pack Private Limited,, RS No. 515/1, near Electrical Substation, Nachugunta, West Godavari District, Andhra Pradesh -534411, Represented by its Managing Director, Sri Lakshmi Narayana Kalidindi. ...Petitioner AND 1. The Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi -110001. 2. The Principal Chief Commissioner of Central Tax and Customs, Visakhapatnam Zone, Andhra Pradesh. 3. The Assistant Commissioner of Central Tax, Eluru CGST Division, Eluru, Andhra Pradesh ...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, more particularly one in the nature of a Writ of Mandamus, declaring FORM GST SPL-07 bearing Reference No. ZD370426028599V dated 21.04.2026, whereby the Petitioners application in FORM GST SPL-02 under Section 128A of the 2 Central Goods and Services Tax Act, 2017 was rejected, as illegal, arbitrary, without jurisdiction, contrary to Section 128A of the CGST Act, 2017 read with Rule 164 of the CGST Rules, 2017, and violative of Articles 14 and 19(1)(g) of the Constitution of India, and consequently set aside the same, holding that the Petitioners application in FORM GST SPL-02 stood deemed to have been approved and the proceedings stood concluded under Rule 164(14) upon expiry of the period prescribed under Rule 164(13)(b), and consequently direct the Respondents to give effect to such deemed approval and extend to the Petitioner the benefit of waiver under Section 128A, including the eligible penalty imposed under Section 122 forming part of the demand adjudicated under Section 73, without treating such penalty as a self - assessed liability under Section 75(12) and, in the alternative, direct the competent Respondent to reconsider the Petitioners application under Section 128A afresh in accordance with law, Rule 164 and the applicable CBIC Circulars, after considering the Petitioners FORM GST SPL-04 reply and affording an effective opportunity of personal hearing 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 grant stay of all further proceedings stay the operation and effect of FORM GST SPL-07 bearing Reference No. ZD370426028599V dated 21.04.2026 Counsel for the Petitioner: BODAPATI VAMSI KRISHNA 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: 24071 OF 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Learned counsel for the petitioner 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 with liberty as sought for. 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 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No. 24071 OF 2026 Dt. 24.08.2026 GVK