Gilaka Venkateswarlu Vs the Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

Gilaka Venkateswarlu Vs the Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

[3529]

APHC010036102026

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

WEDNESDAY, THE ELEVENTH 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: 3118/2026

Between:

GILAKA VENKATESWARLU, GST N0.37AGRPG7124N2ZS REP. BY ITS PROPRIETOR, SRI G. VENKATESWARLU, GILAKA HOUSE, GOLLAVANDLAPALLI, THRIPURANTHAKAM - 523330 PRAKASAM DISTRICT, ANDHRA PRADESH

...PETITIONER

AND

THE ASSISTANT COMMISSIONER OF STATE TAXES, MARKAPUR CIRCLE, NELLORE DIVISION, NEAR SVKP COLLEGE, DORNALA ROAD, MARKAPUR - 523316 PRAKASAM DISTRICT, ANDHRA PRADESH 2.

THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI-522503 GUNTUR DISTRICT, ANDHRA PRADESH 3.

UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI- 110001

...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 particularly in the nature of Writ of MANDAMUS (i) declaring the action on the part of the 4

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RRR,J & TCDS,J W.P.No.3118 of 2026

Respondent dated 14.12.2023 for the tax period 2022-2023 under CGST /APGST Acts 2017 levying higher rate of tax 18 5percenwithout any basis or foundation in contrast to the tax 5 5percent as granted by the Government Andhra Pradesh for Neeru Chettu Programme as well as the consequential levy of interest as also penalty without considering the payments already made 5percent as illegal, arbitrary, improper, unfair, capricious , without authority of law and without jurisdiction and violating articles 14, 19(1 )(g) 21 and 265 and 300-A of Constitution of India (ii) or to direct the 5th Respondent to pay the balance of tax, penalty and interest and consequently to set aside the same and pass s

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 the proceedings of the 1st Respondent in Form DRC -07 dated 20.3.2023 for the period 2019-20 to 2020-21 under the Goods and Service Tax Act, 2017, in the interest of justice and pass

Counsel for the Petitioner:

1.SRINIVASA RAO KUDUPUDI

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

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RRR,J & TCDS,J W.P.No.3118 of 2026

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

The petitioner was assessed to tax, for the period 2019-2020 to 2020-2021, by way of an order of assessment, dated 20.03.2023.

Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition, raising various grounds, including the ground that, a composite order, cannot be passed, in relation to two separate periods of assessment.

The learned Government Pleader for Commercial Taxes, appearing for the respondents, would submit that, the Writ Petition itself is hit by laches in as much as the delay of 2 years 10 months, in approaching this Court, has not been explained.

The learned counsel appearing for the petitioner would submit that, the petitioner had stopped doing business, even prior to the impugned order and that, the registration of the petitioner had also been cancelled, in March-2024. It is contended that, on account of these factors that the petitioner was unable to approach this Court.

We are not satisfied with the said explanation and hold that, the present Writ Petition is barred by laches.

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

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RRR,J & TCDS,J W.P.No.3118 of 2026

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

closed.

________________________

R. RAGHUNANDAN RAO, J

_________________

T.C.D. SEKHAR, J

Date:11.02.2026 KPV

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RRR,J & TCDS,J W.P.No.3118 of 2026

175

THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

AND

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

WRIT PETITION No.3118 of 2026

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

11.02.2026

KPV