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

WRIT PETITION NO: 11760/2023 Between:

1. A VANTI FEEDS LIMITED, HAVING ITS CORPORATE OFFICE AT G-

2, CONCORDE APARTMENTS, H. NO. 6-3-658, SOMAJIGUDA, HYDERABAD- 500082. REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. C. RAMACHANDRA RAO, JOINT MANAGING DIRECTOR

2. M R. A. INDRA KUMAR,, S/O (LATE) A. VENKATESHWAR RAO, AGED ABOUT 61 YEARS, CHAIRMAN AND MANAGING DIRECTOR, AVANTI FEEDS LIMITED, HAVING ITS OFFICE AT.G-2, CONCORDE APARTMENTS, H. NO. 6-3-658, SOMAJIGUDA, HYDERABAD-

500082.

...PETITIONER(S)

AND $1. D EPUTY COMMISSIONER OF STATE TAX, OFFICE OF THE JOINT COMMISSIONER (ST), SPECIAL CIRCLE, RAJAMAHENDRAVARAM DIVISION, RAJAMAHENDRAVARAM.

2. PRINCIPAL COMMISSIONER OF STATE TAX, OFFICER OF THE CHIEF COMMISSIONER OF STATETAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH - 522501.

3. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001

4. THE STATE OF ANDHRA PRADESH, THROUGH ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT.

...RESPONDENT(S):

Date of Judgment pronounced on : 01-04-2026 THE HON