M/S. Avenue Super Marts Ltd., Vs the Additional… — GST and Indirect Tax | Andhra Pradesh HC (2026)

M/S. Avenue Super Marts Ltd., Vs the Additional… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Leave to withdraw granted; writ petition dismissed as withdrawn with liberty to pursue alternative remedies, including the appeal before the Tribunal; no order as to costs; pending miscellaneous applications closed.

Issue for consideration

Whether the impugned Form GST-APL-04 order dated 24.06.2023 (tax period April 2020 to March 2021), confirming demand of Rs. 1,49,72,627/- with 10% penalty of Rs. 14,97,263/- and interest under Section 50 of the CGST Act, should be set aside by writ of mandamus. (Raised by the prayer but never adjudicated — the petition was withdrawn.)

Ratio / Principle

The writ petition is dismissed as withdrawn, with liberty to the petitioner to pursue alternative remedies, including the appeal before the Tribunal as prayed (¶34), and there shall be no order as to costs.

Key takeaways

As a sequel, pending miscellaneous applications, if any, shall stand closed.obiter¶36

Detailed headnote1 paragraphs

High Court of Andhra Pradesh at Amaravati, W.P. No. 25093 of 2023 (Special Original Jurisdiction) — M/s. Avenue Super Marts Ltd. v. The Additional Commissioner of State Tax (Appellate Authority), Vijayawada & Ors. — Petitioner sought a writ of mandamus under Article 226 of the Constitution to set aside the impugned order in Form GST-APL-04 dated 24.06.2023 (passed by Respondent No. 1) for the period April 2020 to March 2021, to the extent it confirmed a demand of Rs. 1,49,72,627/- along with 10% penalty of Rs. 14,97,263/- and interest under Section 50 of the CGST Act. Interim applications under Section 151 CPC had sought restraint on recovery (IA No. 1 of 2023), vacation of the interim stay dated 25-09-2023 (IA No. 2 of 2023) and leave for a rejoinder affidavit (IA No. 1 of 2024). Before any adjudication of the GST demand, the petitioner sought leave to withdraw with liberty to seek alternative remedies including the appeal before the Tribunal; on 23.02.2026 the Court, per R. Raghunandan Rao, J. (T.C.D. Sekhar, J. on the bench), dismissed the writ petition as withdrawn with liberty and without costs, and pending miscellaneous applications stood closed.

[3529]

APHC010483002023

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

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

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 25093/2023

Between:

M/S. AVENUE SUPER MARTS LTD.,, GODARIGUNTA, 3/16/197, SRI VIDYA COLONY, KAKINADA, EAST GODAWARI, ANDHRA PRADESH-533001. REP. BY MR. ELVIN ELIAS MACHADO, DIRECTOR

...PETITIONER

AND

THE ADDITIONAL COMMISSIONER OF STATE TAX, APPELLATE AUTHORITY, VIJAYAWADA.

THE DEPUTY COMMISSIONER OF STATE TAX, KAKINADA CIRCLE, KAKINADA DIVISION, KAKINADA.

THE STATE OF ANDHRA PRADESH, THROUGH SECRETARY TO GOVERNMENT, COMMERCIAL TAXES (FAC), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

...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 a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS (a) setting aside the Impugned Order in Form GST-APL-04 dated 24.06.2023 for the period April 2020 to March 2021to the extent confirming demand of Rs.1,49,72,627/- along with 10percent penalty of Rs.14,97,263/- and interest under Section 50 of the CGST Act. and (b)pass

2

RRR,J & TCDS,J W.P.No.25093 of 2023

IA NO: 1 OF 2023

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 direct Respondent No.2 to refrain from recovery of the demands confirmed in the Impugned Order dated 24.06.2023 passed by the Respondent No.1 and pass

IA NO: 2 OF 2023

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 vacate the interim stay order passed in IA No. 1 of 2023 in WP no. 25093 of 2023 dated 25-09-2023 and pass

IA NO: 1 OF 2024

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 grant leave for filing Rejoinder affidavit in the Writ Petition No. 25093 of 2023 and pass

Counsel for the Petitioner:

1.LAKSHMI KUMARAN SRIDHARAN

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

3

RRR,J & TCDS,J W.P.No.25093 of 2023

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The learned counsel appearing for the petitioner seeks leave to withdraw the present Writ Petition with liberty to file alternative remedies, including the Appeal, before the Tribunal.

Accordingly, this Writ Petition is dismissed as withdrawn with liberty. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________

R. RAGHUNANDAN RAO, J

_________________

T.C.D. SEKHAR, J

Date:23.02.2026 KPV

4

RRR,J & TCDS,J W.P.No.25093 of 2023

85

THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

AND

THE HON'BLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No.25093 of 2023

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

23.02.2026

KPV