Dismissed

Leela Krishna Paints v. the Assistant Commissoner (St)-Ii

Andhra Pradesh HC16 Sept 2026WP/26393/2026

Case brief

AI extract

What is this about?

The petitioner sought to challenge a GST assessment order and demand notice. Learned counsel for the petitioner requested permission to withdraw the writ petition with liberty to file afresh. The Court granted the request, dismissed the petition as withdrawn, and closed all miscellaneous petitions with no order as to costs.

What did the court decide?

Writ petition dismissed as withdrawn with liberty to file afresh; miscellaneous petitions closed; no order as to costs.

Leela Krishna Paints Vs the Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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APHC010481862026

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

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THURSDAY, THE 17^th DAY OF SEPTEMBER 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: 26393 OF 2026

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Between:

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LEELA KRISHNA PAINTS, Rep. by its Proprietor Sri Kandula Leelakanth S/o Srinivasarao Aged about 29 years 7 126 Uppuluru Uppuluru Uppaluru Krishna District Andhra Pradesh 521151.

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...Petitioner

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AND

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THE ASSISTANT COMMISSONER STII, Ramavarappadu Circle No. III Division Vijayawada Andhra Pradesh. 521108

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Joint Commissioner ST, Vijayawada III Division Vijayawada.520010

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The State of Andhra Pradesh, Rep. by its Principal Secretary to Government Revenue Commercial Taxes Department State Secretariat Velagapudi Amaravati Andhra Pradesh. 522238

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...Respondents

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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 toissue a Writ Order or Direction particularly one in the nature of WRIT OF MANDAMUS i. Setting aside the impugned Assessment Order in Form GST ASMT 13 bearing Reference No. ASMT 13/37EAUPK1296N1ZP/2025 26 dated 26.02.2026 and the consequential

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Summary of the Order in Form GST DRC 07 bearing Reference No. ZD370226039344F dated 27.02.2026 passed by the 1st Respondent for the tax period December 2025 under Section 62 of the CGST Act 2017/APGST Act 2017 whereby a total demand of Rs.6 03 291/ has been raised towards tax and interest as being illegal arbitrary contrary to the provisions of the CGST/APGST Acts 2017 and unsustainable in law ii. Consequently stay all further proceedings including recovery and coercive steps pursuant to the impugned Assessment Order dated 26.02.2026 and the Summary of the Order dated 27.02.2026 pending disposal of the present Writ Petition

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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 order stay of recovery of demand pursuant to the Impugned Order in Form GST ASMT-13, bearing Reference No. ASMT-13/37EAUPK1296N1ZP/202526, dated 26.02.2026 and the consequential Summary of the Order in Form GST DRC- 07, bearing Reference No. ZD370226039344F, dated 27.02.2026 passed by the 1st Respondent

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Counsel for the Petitioner: K.RAGHAVENDER REDDY

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Counsel for the Respondents: GP FOR COMMERCIAL TAX

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The Court made the following order:

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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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