APHC010168582025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 8726 AND 8730 OF 2025 Between: 1. SRI KANAKA DURGA AGENCIES AND MANAGEMENT SOLUTIONS, REPRESENTED BY THE PROPRIETORSRI GOGISETTY VENKATA DURGA SUDHAKAR 43-138-28/1, PAIPULA ROAD, AJITH SINGH NAGAR, VIJAYAWADA NTR DISTRICT, ANDHRA PRADESH. PIN - 520 015. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, GANDHI NAGAR CIRCLE, D.NO. 74-2-20, 2ND FLOOR, KMR SONS PLAZE, YENAMALAKUDUR ROAD, KRISHNA NAGAR NTR DISTRICT, ANDHRA PRADESH, PIN. 520 007. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN. 522 503 ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders and 2 Summary of the Order dated 13-07-2023 allegedly issued under Section 62 of the CGST Acts, 2017 and APGST Acts, 2Q17 and the IGST Act, 2017 by the Respondent No.1 and to pass IA NO: 1 OF 2025 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 to stay the collection of the disputed tax of Rs.1,27,492 along with unquantified Interest and Penalty, including recovery proceedings initiated by the Respondent No- 1 ,and to pass IN WRIT PETITION NO: 8730/2025 Between: 1. M/S SRI KANAKA DURGA AGENCIES AND MANAGEMENT SOLUTIONS, REPRESENTED BY THE PROPRIETORSRI GOGISETTY VENKATA DURGA SUDHAKAR 43-138-28/1, PAIPULA ROAD, AJITH SINGH NAGAR, VIJAYAWADA NTR DISTRICT, ANDHRA PRADESH. PIN - 520 015. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, GANDHI NAGAR CIRCLE, D.NO- 74-2-20, 2ND FLOOR, KMR SONS PLAZE, YENAMALAKUDUR ROAD, KRISHNA NAGAR NTR DISTRICT, ANDHRA PRADESH, PIN- 520 007. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P, REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503 ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned orders and Summary of the Order dated 13-07-2023 allegedly issued under Section 3 62 of the CGST Acts, 2017 and APGST Acts, 2017 and the IGST Act, 2017 by the Respondent No- 1 and to pass IA NO: 1 OF 2025 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 may be pleased to stay the collection of the disputed tax of Rs.1, 27,492 along with un-quantified Interest and Penalty, including recovery proceedings initiated by the Respondent No- 1 ,and to pass Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 The Court made the following Common Order: (Per Hon’ble Sri Justice R Raghunandan Rao) As the issues raised in both these writ petitions relate to the same writ petitioner, they are being disposed of by way of this common order. 2. The petitioner is registered under the Goods and Services Act, 2017 (for short “GST Act”) and had been filing his returns. However, the petitioner delayed filing of the returns for the months April, 2023 and May, 2023. Due to the said delay, the 1st respondent had passed orders of assessment under Section 62 of the GST Act on 13.07.2023. Thereafter, the petitioner is said to have filed his tax returns along with payment of tax, in relation to April, 2023, on 19.09.2023. Similarly, the petitioner is said to have filed his returns and paid tax for the period May, 2023 on 20.09.2023. 3. The petitioner has now approached this Court with the contention that the respondents are seeking to recover the tax demanded under the orders of assessment, dated 13.07.2023 and the same is impermissible as the orders of 13.07.2023 are deemed to have been withdrawn by virtue of filing of returns, on 19.07.2023 and 20.09.2023, along with payment of interest and other amounts. 4. The assessment order, dated 13.07.2023, for the period April, 2023 is assailed in W.P.No.8726 of 2025 while the assessment order, dated 13.07.2023, relating to May, 2023 is assailed in W.P.No.8730 of 2025. 5 5. The learned Government Pleader does not dispute the fact that the petitioner has filed these returns along with payment of tax and interest. However, the learned Government Pleader would also submit that appropriate instructions have not been received regarding payment of tax and other amounts due. 6. In the circumstances, these Writ Petitions are disposed of with a direction to the 1st respondent to ascertain whether the tax and other amounts due have been paid along with the returns filed on 19.07.2023 and 20.09.2023. In the event such payments have been made, it would be deemed that the orders of assessment, passed on 13.07.2023, are withdrawn and the 1st respondent shall not seek to recover any amounts under the said orders of assessment. However, if it is found that the said payments have not been made by the petitioner, it would be open to the 1st respondent to proceed with recovery in relation to amounts due under the orders of assessment, dated 13.07.2023. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date: 16.06.2026 KA 6 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 8726 AND 8730 OF 2025 Date: 16.06.2026 KA