Dismissed¶35

M/s Sri Lakshmi Narasimha Communications v. The State of Ap

Andhra Pradesh HC8 Feb 2026WP/2114/2026

Case brief

AI extract

What is this about?

Andhra Pradesh High Court at Amaravati, W.P. No. 2114 of 2026, decided 09.02.2026 by R. Raghunandan Rao and T.C.D. Sekhar, JJ. (per Raghunandan Rao, J.). Tax writ petition by M/s Sri Lakshmi Narasimha Communications challenging GST Act, 2017 Section 73 demand/attachment orders for alleged non-service of show cause notices and claiming input tax credit for April 2018 to March 2019. Petition dismissed as withdrawn with liberty to pursue appropriate remedy; no costs; miscellaneous applications closed. No merits ruling; no cases cited.

What did the court decide?

Writ Petition dismissed as withdrawn with liberty to avail of appropriate remedy; no order as to costs. ¶35

M/s Sri Lakshmi Narasimha Communications Vs The… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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[3529]

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APHC010033832026

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

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MONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 2114/2026

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Between:

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M/S SRI LAKSHMI NARASIMHA COMMUNICATIONS, 1/168, OLD BAZAAR RIY KODUR YSR KADAPA DISTRICT ANDHRA PRADESH 516101 NOW TIRUPATI DISTRICT REP BY PROPRIETOR VAKACHARLA NARASIMHA S/O V NARASIMHULU SETTY AGED ABOUT 46 YEARS, OCC. BUSINESS R/O 1/143 PATHA BAZAAR RAILWAY KODUR CUDDAPAH AP 516101

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...PETITIONER

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AND

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THE STATE OF AP, REP BY ITS PRI SECRETARY FOR REVENUE COMMERCIAL TAXES DEPARTMENT AP SECRETARIAT AMRAVATI

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THE DEPUTY COMMISSIONER, APGST AND COST KADAPA DIVISION KADAPA ANDHRA PRADESH

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THE ASSISTANT COMMISSIONER, (ST) CIRCLE-1 RAYACHOTI TIRUPATI, TIRUPATI DISTRICT

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THE COMMERCIAL TAX OFFICER, APGST RAYACHOTI CIRCLE RAYACHOTI KADAPA DISTRICT

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THE ASSISTANT COMMERCIAL TAX OFFICER, RIY KODUR, TIRUPATI DISTRICT

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THE APPELLATE ADDITIONAL COMMISSIONER, (STATE TAXES

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RRR, J & TCDS, J W.P.No.2114 of 2026

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TIRUPATI) TITURPATI DISTRICT ANDRA PRADESH

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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 a writ or direction more particularly in the nature of writ of mandamus declaring the action of the 3rd respondent in issuing the impugned order vide Din 3727042433399 GSTIN 37ANDPN9002B1ZD dt 234-2024 and order No ZD370424028365E , ZD37122000563721 dt 29-42024/24-12-2024 which was alleged to have been dispatched on 10-6-2025 and order under Section 73 of GST Act 2017 vide Reference No ZD370424028365E dt 30-4-2024 without service of show cause notice dated 10-1-2024 , 22-1-2024 , 29-1-2024 and 14-3-2024 as illegal , arbitrary, highhanded and in gross violation of principles of natural justice and cannot be Justified in the eye of law and consequently set aside the same and declare that the petitioner is entitled to claim in put tax credit for the period April 2018 to March 2019 in the interest of justice 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 direct the respondents not to take any coercive steps for attachment of the properties mentioned in notice for attachment vide demand order No ZD370424028365E ZD37122000563721 dt 29-4-2024/24-12-2024 which was alleged to have been dispatched bn 10-6-2025 by suspending the operation of the orders of the 3'^^ respondent impugned order vide Din 3727042433399 GSTIN::37ANDPN9002B1ZD dt 23-4-2024 and consequential order No ZD370424028365E ZD37122000563721 dt 29-42024/24-12-2024 order under Section 73 of GST Act 2017 vide Reference No ZD370424028365E dt 30-4-2024 in the interest of justice and pass

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Counsel for the Petitioner:

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1.CH SRINIVAS

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR, J & TCDS, J W.P.No.2114 of 2026

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The Court made the following Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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The learned counsel for the petitioner, when the matter was posted for pronouncement of Judgment, sought leave of this Court to withdraw the present Writ Petition, with liberty to avail of appropriate remedy.

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