APHC010604712024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE TWENTY SEVENTH 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 NO: 31510/2024 Between:

1. S ONA ENTERPRISES, PROP. SHAFI MOHMAD OFFICE AT. 21-

35-8, THUMMALAPALLI VARI STREET KOTHA ROAD, VISHAKHAPATNANRI-530001, ANDHRA PRASH ...PETITIONER AND

1. T HE STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, STATE TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI

2. A DDITIONAL COMMISSIONER, OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX VISAKHAPATNAM CENTRAL GST COMMISSIONERATE GST BHAVAN, PORT AREA, VISAKHAPATNAM-530035, ANDHRA PRADESH ...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 tomay be pleased to issue a Writ or and Order or Direction, more particularly in the nature of a Writ of Mandamus declaring the Order bearing No. VSP-CGST-ADC- 011-2024-25 dated 10.07.2024 and the Show Cause Notice bearing C. No. V/74/2021-Audit (Vizag ) dated 27.05.20