Andhra Pradesh High Court

WP/15040/2026 of M/S VenkateshHotha Vs The state of Andhra Pradesh on 1 July 2026

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for orders : Date of pronouncement :02.07.2026 Date of uploading : APHC010287672026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 2nd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE

Date of reserved for orders :

Date of pronouncement :02.07.2026

Date of uploading :

APHC010287672026

IN THE HIGH COURT OF ANDHRA

PRADESH

AT AMARAVATI

(Special Original Jurisdiction)

THURSDAY, THE 2nd DAY OF JULY 2026

PRESENT

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 15040/2026

Between:

1. M/S VENKATESHHOTHA, GSTIN 37ABTPH6244BIZM 1- 4-9-74, S.C.

COLONY,

NEAR

COLLECTOR

BUNGALOWPATHA,

SRIKAKULAM.

SRIKAKULAM

DISTRIC

...PETITIONER

AND

1. THE STATE OF ANDHRA PRADESH, REP BY ITS

PRINCIPLE SECRETARY, REVENUE (CT) DEPT.

SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522238

2. THE ASSISTANT COMMISSIONER ST, SRIKAKULAM

CIRCLEVIJAYANAGARAMDIVISION

...RESPONDENT(S):

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 respondents more particularly the 2nd respondent in issued the impugned Assessment Order vide DIN3713052679368 dated 13.05.2026 in respect of the tax periods of the year 2021 to arbitrary,2022 in a consolidated manner as highly illegal violative of Principles of Natural Justice, Article 14, 21 and 300-A of the Constitution of India and Set aside the same and Consequently this honble may be pleased to direct the respondents to issue re-assessment orders in respect of the tax periods of the year of 2021-2022 in a proper manner and 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 pleased to STAY the operation of impugned Assessment

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Order

vide DIN3713052679368 Dt. 13.05.2026 passed by the 2 Respondent for the tax periods 2021 to 2022 in a consolidated manner pending disposal of the main Writ Petition and pass Counsel for the Petitioner:

1. EATHAKOTA VENKATA RAO Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX The Court made the following:

ORDER:-

(per Justice Ninala Jayasurya)

Mr.Eathakota Venkata Rao, learned counsel for the petitioner, seeks permission of this Court to withdraw the writ petition and with a liberty to file a fresh writ petition.

2. Permission is accorded.

3. Recording the same, this Writ Petition is dismissed as withdrawn with the liberty, as prayed for. No costs. Miscellaneous petitions pending, if any, shall stand closed.

___________________________

JUSTICE NINALA JAYASURYA

_____________________ JUSTICE T.C.D.SEKHAR

Date:02.07.2026 LSP

Whether the order is : Speaking Yes/No / Reasoned Yes/No Reportable Yes/No / Non-Reportable Yes/No

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 15040/2026

Date:02.07.2026 LSP

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