APHC010057842026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE TWENTY FIFTH 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: 3537/2026 Between:

1. R YEDUKONDALU, HAVING ITS REGISTERED PREMISES AT D. NO.

2/118, MAIN ROAD, KATTUBADIPALEM, G KONDURU, NTR DISTRICT .

...PETITIONER AND

1. T HE ASSISTANT COMMISSIONER, (ST) IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION, VIJAYAWADA - 521 456

2. T HE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI -

522 237 .

...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, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No.GSTO-2/2022- 23/APTIS/ASMT-13 Dt. 25.01.2023 for November 2022 vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for