IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI ***

WRIT PETITION NOs: 541, 1756, 3097, 3225, 3227, 3252, 3254, 3258 and

3354 of 2026 W.P.No.541 of 2026 Between:

1. G OLDEN TRADERS, 17/691 A, MUTHOORE, CHANGARAMKULAM, NORTH END, ANILATHMAJA HOUSING SOCIETY, MALAPPURAM, KERALA, 679585, REPRESENTED BY ITS PARTNER SHRI. BIJEESH P V, C/O. MOHANAN, AGED ABOUT 40 YEARS, R/O.

PONNANI, MALLAPURAM, KERALA- 679585

2. M /S FM TRADING, 16/952,953, CHANGARAMKULAM NARANIPUZHA ROAD, CHANGARAMKULAM JUNCTION, ALANKOD, MALAPPURAM, KERALA, 679585, REPRESENTED BY ITS PARTNER SHRI. MOHANAN P V , AGED ABOUT 60 YEARS, R/O. PATTERIVALAPPI, KANHIYUR, MOOKUTHALA, MALAPPURAM, KERALA, 679574

3. S RI P ABDUL ASKAR, DRIVER OF THE VEHICLE S/O P HAMZA, AGED ABOUT 48 YEARS, R/O PANKUZHI VEEDU HOUSE, EDAPPALAM POST, PATTAMBI, PALAKKAD, KERALA-679308 DL NO KL5219980000314 VEHICLE NUMBER KA07B4979 ...PETITIONER(S)

AND $1. T HE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, C/O THE ASSISTANT COMMISSIONER OF STATE TAX, GUNTAKAL CIRCLE, ANANTHAPURAMU DIVISION, ANANTHAPURAMU, ANDHRA PRADESH- 515801

2. STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, COMMERCIAL TAXES A P SECRETARIAT, VELEGAPUDI - 522 503 ...RESPONDENT(S):

Date of Judgment pronounced on : 01-03-2026 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

1. Whether Reporters of Local newspapers : Yes/No May be allowed to see the judgments?

2. Whether the copies of judgment may be marked : Yes/No to Law Reporters/Journals:

3. Whether the Lordship wishes to see the fair copy : Yes/No of the Judgment?

*IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI * THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO *THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR + WRIT PETITION NOs: 541, 1756, 3097, 3225, 3227, 3252, 3254, 3258 and

3354 of 2026 % Dated: 01-04-2026 Between:

1. G OLDEN TRADERS, 17/691 A, MUTHOORE, CHANGARAMKULAM, NORTH END, ANILATHMAJA HOUSING SOCIETY, MALAPPURAM, KERALA, 679585, REPRESENTED BY ITS PARTNER SHRI. BIJEESH P V, C/O. MOHANAN, AGED ABOUT 40 YEARS, R/O.

PONNANI, MALLAPURAM, KERALA- 679585

2. M /S FM TRADING, 16/952,953, CHANGARAMKULAM NARANIPUZHA ROAD, CHANGARAMKULAM JUNCTION, ALANKOD, MALAPPURAM, KERALA, 679585, REPRESENTED BY ITS PARTNER SHRI. MOHANAN P V , AGED ABOUT 60 YEARS, R/O. PATTERIVALAPPI, KANHIYUR, MOOKUTHALA, MALAPPURAM, KERALA, 679574

3. S RI P ABDUL ASKAR, DRIVER OF THE VEHICLE S/O P HAMZA, AGED ABOUT 48 YEARS, R/O PANKUZHI VEEDU HOUSE, EDAPPALAM POST, PATTAMBI, PALAKKAD, KERALA-679308 DL NO KL5219980000314 VEHICLE NUMBER KA07B4979 ...PETITIONER(S)

AND $1. T HE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, C/O THE ASSISTANT COMMISSIONER OF STATE TAX, GUNTAKAL CIRCLE, ANANTHAPURAMU DIVISION, ANANTHAPURAMU, ANDHRA PRADESH- 515801

2. STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, COMMERCIAL TAXES A P SECRETARIAT, VELEGAPUDI - 522 503 ...RESPONDENT(S):

! Counsel for the Petitioner :Sri P. Girish Kumar, Sri V.

Raghuraman, Sri M.V.J.K. Kumar, Sri Pasupuleti Venkata Prasad, learned counsel for the petitioner and Sri Sameer Gupta, learned counsel appearing on behalf of Sri Akula Vamsi Krishna, learned counsel for the petitioner. and ^Counsel for Respondents : Sri R. Kalyan Chakravarthy, learned Government Pleader for Commercial Taxes GIST :

>HEAD NOTE:

? Cases referred:

1 2024 (16) CENTAX 509 (MAD)

2 2020 (34) G.S.T.L. 142

3 2020 (38) GSTL 317

2025 (12) TMI 941

5 2024 (84) GSTL 181 (All.)

APHC010004772026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 541, 1756, 3097, 3225, 3227, 3252, 3254, 3258 and

3354 of 2026 W.P.No.541 of 2026 Between:

1. G OLDEN TRADERS, 17/691 A, MUTHOORE, CHANGARAMKULAM, NORTH END, ANILATHMAJA HOUSING SOCIETY, MALAPPURAM, KERALA, 679585, REPRESENTED BY ITS PARTNER SHRI. BIJEESH P V, C/O. MOHANAN, A