WRIT PETITION No.20440 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri M.S.Achyuth Bharthwaj, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.1 to

3 and 5.

2. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this petition may be disposed of in terms of the order passed in W.P.No.3600 of 2024, dated 22.02.2024.

3. Accordingly, as agreed, this Writ Petition is disposed of by directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today, if not already deposited. The petitioner shall approach the Goods and Services Tax Appellate Tribunal (for short “Tribunal”) within three months from the date of its constitution/establishment. The Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing 10% of the tax liability as directed hereinabove, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made clear that this Court has not expressed any opinion on the merits of the case. No costs.

Miscellaneous petitions pending, if any, shall stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J WRIT PETITION No.20440 of 2025 (Per the Hon’ble the Acting Chief Justice Sujoy Paul)