Andhra Pradesh High Court - Amravati
M/S Explore Refrigeration And Air ... vs The Deputy Assistant Commissioner ... on 9 July, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
IN THE HIGH COURT ®F ANDHRA PRADESH AT All
(SPECIAL OFQiGINAL JURISDICTION)
WEDNESDAY`, T.HE NINETH DAY OF JULY
TWO :TriSUSAtND AND TWENTY FIVE
:PRESENT: -'^3`-``_:-:T-.
THE HONOURABELE SE¥`i JUSTICE R RAGHUNANDAN RAO~`_'tryisi>;r-ri.;t*jop#j'JS-¥:-
AND
THE HONOURABLE S'RET' JUSTICE SUMATHI JAGADAM
WRIT PETITION NO: 16948 OF 2025
Between :
M/s Explore Refrigeratioh7'trahdl;Airt Condition, 6/1/73/1, Sri Devi Talkies Road,
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Kancharakunta, Hanamkontia,;-{iWarangal, -506001 Telangana Rep. by its
proprietor sri [zharulla Azh'aF'^wiehd S/o Mohd lnaya{hullah Eqbal, Aged about
51 years
..IPetitioner
I,-- :, iAND
1. The Deputy Assistant`C6mmissioner (sT)-Il, Sri City Circle, Gudur -
524101 Andhra Pra\d6s~h. ¥=-o-
2. Union of India, Repres-r6inte¢d by its secretary, Ministry of Finance, New
Delhi-110001.
3. State of Andhra Prada5h,''Rep by its Principal Secretary, Revenue (CT)
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Department, Velaga-pu`diho5 Amaravathi, Guntur DistrI'Ct, Andhra Pradesh,
t\
4. The Branch Manag`eFi`€c S-{a-t'e:`Bank of India, Hanumakonda, Warangal,
Telangana.
...Respondents
petition under Artic!6:226J'-of the-constitution of India praying that in the
circumstances stated in th`t6t affidavit filed therewith, the High Court may be
pleased to issue an app'6rSdfi'atelwrit,-order or direction particularly in the
nature of Writ of MANDAMUS ciec]aring the action of the lst Respondent in
passimg the impugned noti aiiect` 26-05-2025 passed under section 79(1)
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(c) of GST Act 2017 ~by nbit.fi?`i`I¢vying-principles of natural justI-Ce, freezing m} i
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bank accounts even though {+he proceedings are done under different name
and has I'SSued the garnish.e`e nQ{iCeS tO 4th Respondent without applicatI'On Of
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mind, as illegal, arbitrafy,` ir19rOPer ill-thOut jurisdiction and authority of law,
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passed in contraventi6`n_`bf=t'#-h`a+:J`brovisions of APVAT Act and the GST Ac-I
l'2017, and vI'OIatI'Ve df r'.`.-
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.,:,i.i®L®. •i.st'
-rayofi)- •l.,!-I`. `
19(1)(g),
`constitutI-On Of India and 6+6h~-::gthfgc:dt`i:#-erit,y 21, the
to set aside 265 and
same. I
-I 300-A of the
I. `:giv.rI
•\.v\
IA NO: OF 2025
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petition under se16-#drfi£c:1`5`rir-i``~~of cpc is fI|Ied praying that in the
circumstances stated in trirS+ a#i:davit fI'Ied jn support of the petition, the High
court may be pleased stiSbe'nd3t-ha-§'-Operation of the Bank Attachment notice
dated 26-05-2025, tilI'v;the ::dl§p`a§{al of the writ petition or else the petitI-Oner
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would be put to severe'Io§S' fiaind ha-rdship., pending disposal of wp 16948 of
-tr i .
2025, on the file of the|HI'd-ri',,``6;daurft:`i I+
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The PetI-lion COmin.g a.n foi:'ihearing, upon perusing the petl-lion and the
affidavit fI-led in support ther6'o'fc and` upon hearing the arguments of SRI M V J
K KUMAR, Advocate for the petitioner, and of GP FOR COMMERCIAL TAX,
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for the Respondent No`'s. +-=¥:&`!-~`ft3-,t'aaL`-h`d` of ADDITIONAL SOLICITOR GENERAL-I
:_.-i sen ?.E
OF INDIA, for the Reco 'Q a 4'|
. ,'|se\`' ;_.,2. `i.``.
ri - C ® Court made the following
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ORDER.. I. i..;..:.. -:i..I..;..-.Lfi_:;-, ;i.i.-:'i'i?.:: :
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The learned Goverm`'mch# P!6ader for commercial Tax seeks time tot
obtain I'nStruCtI-OnS| i.-i-~ I:.lJ.`£` `>{`l
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prJ'ma fac,-e, an prd?r.®f atta,9hment has been passed in relation to.
=,r ::.: : -zj, I...i_I , .i..,/i :
a third party, in as much ^a.a, €the assessment had been carried against,
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M/s. Explore RefrigeratE-a_n;¥9ffit¢ .AIlr Conditioning, represented by srit
i?. ±!.:, :~ <`-:.:.i:`.,, ,.I
Mohammed MazharuJIaj,I,r-_layh9,g~?:aS i the petitI-Oner is M/sl Explore
'*.. '^.-- .-hi. :-r`.
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Refrigeration and Air C®mG!iti6riing, represented by I-tS Proprietor, Sri
lzharu!la Azhar Mohamm©c§`.`
Ii.€£`l=`>=is.i;
ln the circumstan9eS9 ±inar; Shall be stay of operation of the
impugned order of attachm©m$5 elated 26.05.2025.
Post on 30.07.2025;
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sD/-U. SRIDEVI
ASSISTANT R
//TRUE COPY//
ForJ SECTIO NE&TRcA:RR
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To,
1. The Deputy Assist:'tit€f-commissioner (sT)-lI, Sri City Circle, Gudur -
524101 Andhra Pradie;in,1 '
2. The Secretary, unionztof£`Ihdia, Ministry of Finance, New Delhi-110001.
3. The Principal Secr?tary, Revenue (CT) Department, state of Andhra
pradesh, velagapud`i, .A;naravathi, Guntur DI'StriCt, Andhra Pradesh. (by
Special Messemger)
4. The Branch Manager,,Slat:e Bank of India, Hanumakonda, warangal,I
Te[angana. (AddresseeS`':i`j;2 a 4 by RPAD)
5, One CC to SRI. MV,i K KUMARAdvocate [OPUC] i
6. Two cos to GP FOF3 COMMERCIAL TAX, High Court of Andhra
Pradesh. [ouT]
7. One CC to ADDI+lOREAk s6LICITOR GENERAL OF INDIA [OPUC]
8. Two sparecopies``; I+'
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HIGH COURT
DATED : 09/07/2025
NOTE: Post om 30.07.2025.
ORDER
WP.No.16948 of 2025
gae£E RE#®J€REashaSca INTERIM STAY FiEE fl L! rl1 I: I Cf> :
1 q !ul 2825 se i,iI _-.
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