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 the action of the 3rd Respondent in issuing the impugned Summary of the Orders in FORM GST DRC-07 all dated 19.12.2025 for the Assessment Years 2018-19 to 2022-23 as illegal, void, without jurisdiction, contrary to the directions of this Hon'ble Court in W.P. No.32747 of 2025, and violative of Articles 14 and 19 of the Constitution of India, and consequently set aside the same and pass IA NO: 1 OF 2026 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 grant stay of all further proceedings, including any recovery action, pursuant to the impugned Summaries of the Orders in FORM GST DRC-07 all dated 19.12.2026 for the Assessment Years 2018-19 to 2022-23 and pass Counsel for the Petitioner:

1. B KRISHNA REDDY Counsel for the Respondent(S):

1. SANTHI CHANDRA

2.

The Court made the following Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner had initially been served with an order of assessment, dated 17.09.2025, for the period April 2018 to March 2023, under the AP G.S.T. Act, 2017. This order was challenged by the petitioner, by way of W.P.No.32747 of 2025, on various grounds, including the ground that the assessment order is a composite order passed for different assessment periods and the same is impermissible. This Court, by a Judgment, dated 26.11.2025, had set aside the said order, dated 17.09.2025, and left it open to the respondents to initiate fresh assessment proceedings for each assessment year separately.

2. The petitioner has now again approached this Court, by way of the present Writ Petition, contending that despite the orders of this Court, dated 26.11.2025, the respondents had issued five separate summaries of the order in Form GST DRC-07, dated 19.12.2025 and steps were being taken for recovery of the amounts under these summaries of the order.

3. Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents, on instructions, submits that there was a glitch in the portal on account of which the authorities could not upload the order of this Court and consequently, the summaries of the order, dated 19.12.2025, came to be issued. She submits that the Authorities are taking steps to make necessary corrections, after the technical glitch is corrected by the Maintenance Team.

She would also submit that the petitioner is already informed that no coercive steps would be taken on the basis of the said GST DRC-07 Form.

4. In view of the aforesaid submissions, this Writ Petition is allowed, setting aside the Form GST DRC-07, dated 19.12.2025, issued for the years

2018-19 to 2022-23. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

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R