APHC010260792026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 25th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13564/2026 Between: 1. SRI PACHIGOLLA APPA RAO, S/O BANGARU SETTY, AGED 57 YRS , OCC PROPR OF ANUSRI TRADERS D.NO.39-7-34, NARRIAVARI STREET, REVENUE WARD NO.19, KAKINADA EAST GODAVARI DISTRICT-533001 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI GUNTUR DISTRICT -522237- 2. UNION OF INDIA, MINISTRY OF FINANCE REP., BY ITS SECRETARY SASTRY BHAVAN, NEW DELHI- 110001- 3. THE ASSISTANT COMMISSIONER, G,S,T(STATE TAX), KAKINADA CIRCLE , KAKINADA, EAST GODAVARI DISTRICT-533001 4. THE REGION VIGILENCE AND ENFORCEMENT OFFICER, EAST GODAVARI DISTRICT, RAJAMAHENDRAVARAM-533001 5. SRI R KALYAN CHAKRAVARTHI, DEPUTY TAHSILDAR, KAKINADA RURAL MANDAL, EAST GODAVARI DISTRICT- 533001 6. THE STATION HOUSE OFFICER, INDRAPALEM POLICE STATION , KAKINADA , EAST GODAVARI DISTRICT-533006 ...RESPONDENT(S): NJS,J & TCDS,J W.P No.13564 of 2026 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 to Issue a Writ or Order or Direction more particularly one in the nature of a Writ of Mandamus declaring the action of the Respondents, G.S.T.,(StateTax) Officials not returned the Seized Goods as seized from petitioners premises i.e., Ground Floor S/at Rajula Tarangi Street, Tarangi Village, Kakinada Rural Mandal as per mediators report dt.26-01-2026 i.e., Cigarettes i.e, 345 Cartoon Boxes of Cigarettes to the Petitioner even though the Respondent no. 3 passed an order dt.30.04.2026 in the name of Petitioner to pay an amount of Rs.22,91,628/- to discharge the entire liability for returning the goods and the same is paid by the petitoiner and received an order from the 3rd respondent about total dischage of liability for returning the goods inspite of the same the respondents are not returning the Seized Goods which are perishable one i.e.. Tobacco Cigarettes it is nothing but an Illegal, Unlawful, Violation of Principles of Natural Justice, Violation of Article 14,19,21 of the Constitution of India, Consequently to direct the Respondents to Return the entire Seized goods as seized from petitioners premises Ground Floor S/at Rajula Tarangi Street, Tarangi Village, Kakinada Rural Mandal as per mediators report dt.26-01-2026 i.e.. Cigarettes i.e, 345 Cartoon Boxes to the Petitioner on proper Acknowledgment in view of total discharge of liability by Allowing the Writ Petition and to pass 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 to direct the Respondents to Return the entire Seized goods as seized from petitioner’s premises Ground Floor S/at Rajula Tarangi Street, Tarangi Village, Kakinada Rural Mandal as per mediators report dt.26-01-2026 i.e.. Cigarettes i.e, 345 Cartoon Boxes to the Petitioner on proper Acknowledgment in view of total discharge of liability pending disposal of the main Writ Petition and pass Counsel for the Petitioner: 1. R SIVA SAI SWARUP Counsel for the Respondent(S): 1. GP FOR HOME 2. GP FOR COMMERCIAL TAX The Court made the following: NJS,J & TCDS,J W.P No.13564 of 2026 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:13564 of 2026 ORDER: (per Sri Justice Ninala Jayasurya) Mr. R.Siva Sai Swarup, learned counsel for the petitioner, states that the cause in the writ petition does not survive and the matter has become infructuous. 2. In view of the same, the Writ Petition is dismissed as infructuous. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA ____________________ JUSTICE T.C.D.SEKHAR Date:25.08.2026 Pmk NJS,J & TCDS,J W.P No.13564 of 2026 4 150 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13564 of 2026 Date: 25.08.2026 Pmk