2026:APHC:32995 APHC010121262026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE SIXTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6872/2026 Between:

1. S URYA CONS PRIVATE LIMITED, REP. BY ITS MG.DIRECTOR SRI MOVVA SRINIVASA RAO, D.NO.40-26/1-2, CHANDRAMOULIPURAM, REVENUE WARD 13A, LABBIPET, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 520 010 ...PETITIONER AND

1. U NION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

2. T HE COMMISSIONER OF CENTRAL TAX, GST BHAVAN, CENTRAL REVENUES BUILDING, KANNAVARI THOTA, GUNTUR-522 004.

3. T HE ADDITIONAL COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST BHAVAN, CENTRAL REVENUES BUILDINGS, KANNAVARI THOTA, GUNTUR, A.P. - 522

004.

...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, particularly one in the nature of a Writ of Mandamus declaring th