Dismissed¶¶30

M/S VenkateshHotha v. The state of Andhra Pradesh

Andhra Pradesh HC1 Jul 2026WP/15040/2026

Case brief

AI extract

What is this about?

Andhra Pradesh High Court at Amaravati; W.P. No. 15040/2026 (APHC010287672026); Ninala Jayasurya, J. and T.C.D. Sekhar, J.; writ petition dismissed as withdrawn with liberty to file fresh writ petition; no costs; miscellaneous petitions closed; challenge to Assessment Order dated 13.05.2026 vide DIN3713052679368 for tax periods 2021-2022 passed in consolidated manner by Assistant Commissioner ST, Srikakulam Circle; alleged violation of principles of natural justice and Articles 14, 21 and 300-A of the Constitution of India; IA No. 1 of 2026 under Section 151 CPC for stay; State of Andhra Pradesh, Revenue (CT) Department; no merits adjudicated; no cases cited.

What did the court decide?

Writ petition dismissed as withdrawn with liberty to file a fresh writ petition; no costs; miscellaneous petitions, if any, closed. ¶¶30

M/S VenkateshHotha Vs The state of Andhra… — Writ and Judicial Review | Andhra Pradesh HC (2026)

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Date of reserved for orders : Date of pronouncement :02.07.2026 Date of uploading :

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APHC010287672026

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IN THE HIGH COURT OF ANDHRA PRADESH [3543] AT AMARAVATI (Special Original Jurisdiction)

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THURSDAY, THE 2^nd DAY OF JULY 2026

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PRESENT

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 15040/2026

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Between:

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M/S VENKATESHHOTHA, GSTIN 37ABTPH6244BIZM 1- 4-9-74, S.C. COLONY, NEAR COLLECTOR BUNGALOWPATHA, SRIKAKULAM. SRIKAKULAM DISTRIC

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...PETITIONER

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AND

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THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPLE SECRETARY, REVENUE (CT) DEPT. SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522238

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THE ASSISTANT COMMISSIONER ST, SRIKAKULAM CIRCLEVIJAYANAGARAMDIVISION

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...RESPONDENT(S):

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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

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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

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IA NO: 1 OF 2026

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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 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

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Counsel for the Petitioner:

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1.EATHAKOTA VENKATA RAO

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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The Court made the following:

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ORDER:-

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(per Justice Ninala Jayasurya)

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Mr.Eathakota Venkata Rao, learned counsel for the petitioner, seeks permission of this Court to withdraw the writ

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petition and with a liberty to file a fresh writ petition.

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2. Permission is accorded.

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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.

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___________________________ JUSTICE NINALA JAYASURYA

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_____________________ JUSTICE T.C.D.SEKHAR

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Date:02.07.2026 LSP

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

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

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