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2025:APHC:60701

APHC010580742025

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION Nos.29968 & 30402 of 2025

WRIT PETITION NO: 29968/2025

Between:

1. S REE CHAITANYA CORPORATION PVT LTD, REP BY IT'S

AUTHORISED SIGNATORY AND MANAGING DIRECTOR,

SRI.RACHURI KANAKA RAO, D.NO. 1-91-6/2, GF-2, MEGHANA

PARADISE, SECTOR-5, M.V.P.COLONY, VISAKHAPATNAM DIST.

...PETITIONER

AND

1. T HE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL

SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIET

BUILDINGS, AMARAVATI.

2. T HE COMMERICAL TAX OFFICER, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM.

3. T HE ASSISTANT COMMISSIONER ST, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM -1 DIVISION,

4. D EPUTY ASSISTANT COMMISSIONER ST FAC, CHINA WALTAIR

CIRCLE, VISAKHAPATNAM.

5. D EPUTY ASSISTANT COMMISSIONER II, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM-I DIVISION.

6. D EPUTY ASSISTANT COMMISSIONER III, CHINA WALTAIR

2

RRR,J &2 T0C25D:SA,JP HC:60701

W.P.Nos.29968 & 30402 of 2025

CIRCLE, VISAKHAPATNAM-I DIVISION.

...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 more particularly one in

the nature of Writ of Mandamus declaring the action of the 2ND Respondent

in issuing the Certified True Copies dt.03-10-2025 of the Assessment Orders

dt.26-03-2019 (2014- 15 CST) vide bearing A.O.No. 152764 (2014-15) dt.05-

03-2020 and A.0.No.200882 for the year (2015-16 CST) without giving any

notice or giving an opportunity of hearing is illegal, arbitrary, capricious and

against the principles of natural justice and also violative of Articles 14, 21

and 300A of Constitution of India. Consequently, set aside the as contrary to

the VAT and CST Act and to pass

IA NO: 1 OF 2025

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 suspend the Certified True Copies dt.03-10-2025 of the

Assessment Orders dt.26-03-2019 and 06-03-2020 bearing A.O.No.152764

(2014- 15) and A.O.No.200882 for the year (2015-16 CST) wherein directed

to pay an amount of Rs.6,69,70,947/- and the notice of attachment of

personal accounts in the bank dt.29-07-2024 issued by the Respondents

No.4 and 5 pending disposal of the above writ petition and to pass

WRIT PETITION NO: 30402/2025

Between:

1. C HAITANYA IMPORTS AND EXPORTS, REP BY ITS AUTHORISED

SIGNATORY AND MANAGING PARTNER, SRI RACHURI KANAKA

RAO, D.NO. 1-91-6/2, GF-2, MEGHANA PARADISE, SECTOR - 5,

MVP COLONY, VISAKHAPATNAM.

...PETITIONER

AND

1. T HE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL

SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIET

3

RRR,J &2 T0C25D:SA,JP HC:60701

W.P.Nos.29968 & 30402 of 2025

BUILDINGS, AMARAVATI.

2. T HE COMMERICAL TAX OFFICER, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM.

3. T HE ASSISTANT COMMISSIONER ST, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM -1 DIVISION.

4. D EPUTY COMMERCIAL TAX OFFICER III, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM.

5. D EPUTY ASSISTANT COMMISSIONER II, CHINA WALTAIR CIRCLE,

VISAKHAPATNAM-I DIVISION.

6. D EPUTY COMMERCIAL TAX OFFICER II, BHEEMILI CIRCLE.

...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 more particularly one in

the nature of Writ of Mandamus declaring the action of the 2nd Respondent in

Issuing the Certified Tru Copies dt.03-10-2025 of the Assessment Orders in

A.O.No.105118 of 2013-14 (CST)/dt.22-03-2918, A.O.No.151769 of 2014-15

(CST)/dt.22- 03-2019, A.O.No.200895 of 2015-16 (CST)/dt.0(5-O3-2O2O,

form VAT 305 (Assessment Value Added Tax), dt.31-03-2016 and form 203

(penalty) dt.20-11-2017 without giving any notice or