Andhra Pradesh High Court
WP/28038/2026 of SHIVAM EXPORTS Vs THE STATE OF ANDHRA PRADESH on 29 September 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 30th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 28038 OF 2026 Between: 1. SHIVAM EXPORTS, A Sole Proprietorship Firm,
APHC010511472026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE 30th DAY OF SEPTEMBER 2026
PRESENT
WRIT PETITION NO: 28038 OF 2026
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1. SHIVAM EXPORTS, A Sole Proprietorship Firm, Represented by its Proprietrix, Smt. Kurapati Siva Parvathi, W/o. K Hari Krishna, R/o D.No. 9- 72/A, Lalupuram Village, Guntur Rural,Guntur District, - 522005. ...Petitioner AND
1. THE STATE OF ANDHRA PRADESH, Rep.by its Principal Secretary, Revenue (CT) Department, A.P.Secretariat, Amaravathi -522238.
2. The Joint Commissioner ST, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/17, Brodipet, Guntur - 522002
3. The Deputy Commissioner ST, Arundalpet Circle, Guntur-II Division, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/ 17,Brodipet,Guntur, - 522002
4. The Assistant Commissioner ST, Arundalpet Circle, Guntur-II Division, D.No 5-37-111, 2nd Floor, Subba Reddy Complex, 4/ 17,Brodipet,Guntur, - 522002
5. The Assistant Commissioner of Central Tax, GST Bhavan, Narasannapeta Circle, Narasannapeta, Srikakulam District-532421 ...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 a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the action of the Respondent No.4 in issuing c as illegal, arbitrary, without authority of law and violative of the provisions of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017, and in violation of the principles of natural justice, and consequently suspend the impugned show cause Notice dated 28.08.2026 and all consequential proceedings arising therefrom, 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 Stay the impugned Show Cause Notice vide GST DRC01 vide Notice Ref No. ZD3708260501179 / DIN: DIN3728082647108 dated 28.08.2026 issued by the 4th Respondent, and consequently restrain the Respondents from initiating any coercive or recovery proceeding pending the disposal of this Writ Petition Counsel for the Petitioner: SOMISETTY GANESH BABU Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following order:
WRIT PETITION NO: 28038 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
Date: 30.09.2026 GVK
AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 28038 OF 2026
Dt. 30.09.2026
GVK