APHC010639562025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33289/2025 Between: 1. JANARDHANA ENGINEERING WORKS, REPRESENTED BY ITS PROPRIETOR, TULETI RAMU, S/0 VENKATARAMANA, GARIVIDI, BHAGUVALASA, VIZIANAGARAM, GSTIN.37BSAPT8978H1ZW. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, VIZIANAGARAM SOUTH CIRCLE, VIZIANAGARAM DISTRICT, ANDHRA PRADESH. 2. THE SUPERINTENDENT OF STATE TAX, VIZIANAGARAM SOUTH CIRCLE, VIZIANAGARAM DISTRICT, ANDHRA PRADESH. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P. ...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 to issue Writ of Certiorari or any other appropriate writ or order or direction, to call for the records from the file of the respondents related to the best judgment assessment orders for the months of Dec2023,Jan2024,Feb2024 and March2024 dated.30.05.2024 passed by the 1st respondent and quash the same as without notice, without service, void, illegal, arbitrary, without DIN, without signature, non application of mind, 2 violation of principles of natural justice, violation of provisions of GST Acts and Article-265 of the Constitution of India and consequently direct the respondents to refund/remit a sum of Rs.13,23,344/-wrongfully deducted on dated. 13.05.2025,15.05.2025 and 26.06.2025 from the deponent's Electronic credit ledger without any proceeding and 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 direct the respondents to refund/remit a sum of Rs.13,23,344/-wrongfully deducted from electronic credit ledger of the petitioner’s firm on dated: 13.05.2025,15.05.2025 and 26.06.2025, pending disposal of the above writ petition, and pass Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered person under the Goods and Services Tax Act, 2017 (for short “the GST Act”). The order of assessment, dated 30.05.2024 was passed under Section 62 of the GST Act, by the 1st respondent, in relation to the period from December, 2023 to March, 2024. Thereafter, a sum of Rs.13, 23,344/- came to be wrongfully recovered from the petitioner, from the electronic credit ledger of the petitioner in May, 2025 and June, 2025. 2. The petitioner has approached this Court assailing the said wrongful deduction as well as the refusal of the 1st respondent to treat the order of assessment, dated 30.05.2024 as deemed to have been withdrawn. This contention is raised on the ground that the petitioner has filed returns for the said period on 24.06.2024, 27.06.2024 and 26.07.2024 which is within the 60 days period set out under Section 62 (2) of the GST Act, which reads as follows: “Section 62. Assessment of non-filers of returns.- (1) … (2) Where the registered person furnishes a valid return within 3[sixty days] of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. 4[Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay 4 interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.] 3. The revenue does not dispute these facts. As the returns had been filed, within time, the order of assessment, dated 30.05.2024 would stand withdrawn, by virtue of the deeming provision under Section 62(2) of the GST Act. Consequently, the adjustment of the said amount of Rs.13,23,344/- in the electronic credit ledger would have to be set aside and the same would have to be reversed in favour of the petitioner. 4. In view of the aforesaid facts, this Writ Petition is allowed declaring that the order of assessment, dated 30.05.2024 would have to be deemed to have been withdrawn and the recovery of tax, by virtue of the recovery made under the impugned order, dated 30.05.2024, would have to be reversed. Accordingly, the 1st respondent shall take steps for crediting of electronic credit ledger of the deponent to the extent of Rs.13,23,344/- within a period of six (6) weeks from the date of receipt of this order. 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: 10.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33289/2025 Date: 10.12.2025 KA