APHC010639412025 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: 33256/2025 Between: 1. M/S. CRAYONZ, REP. BY ITS PROPRIETOR, SRI M. SRINIVAS CHAKRAVARTHY FLAT NO.304,VEMURI TOWERS, ROAD NO.11, SECTOR-I, LOTUS LANDMARK AYODHYANAGAR, VIJAYAWADA - 520003 ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERSTATE TAXES FAC, GANDHINAGAR CIRCLE VIJAYAWADA, ANDHRA PRADESH 2. THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, ANDHRA PRADESH 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...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 an appropriate Writ Order or Direction more particularly in the nature of Mandamus (a) declaring the action of the 1 Respondent in not withdrawing the impugned orders Form ASMT-13 and DRC -07 dated 13.7.2023 for the months March, April and May 2023 under the AP Goods and Service Tax ct, 2017, as illegal, arbitrary, in violation of principles of 2 natural justice, contrary to Section 62(2) of the GST Act read with Rule 100(1) of the Goods and Service Tax Rules, 2017 and set aside the same an b) declaring the action of the 1st Respondent in passing the orders in ASMT-13 and DRC -07 dated 13.7.2023 for the month March, April and June 2023, in not signing and not affixing DIN on the impugned orders as without jurisdiction and contrary to the provisions of the Central Goods and Service Tax Act, 2017 and also the circular instructions and consequently set aside same as being null and void and invalid proceedings since they are not signed and document identification number also not affixed on the impugned orders as well as the notice, and consequently direct the 1st Respondent to update the demands considering the GST returns filed by the Petitioner for the month March, April and May 2023 affording an opportunity to contest the matter, 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 grant stay of all further proceedings pursuant to the impugned GST orders in ASMT-13 and DRC -07 dated 13.7.2023 for the period March, April and May 2023, passed by the 1st Respondent under Section 62 of the Act as in contravention of Section 62(2) of the Act, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 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 Andhra Pradesh Goods and Services Tax Act, 2017 (for short <the GST Act=). The assessment order for the period from March to May, 2023, had been passed on 13.07.2023, by the 1st respondent under Section 62(2) of the GST Act. The petitioner has now approached this Court with a contention that the 1st respondent is not taking into account the subsequent filing of the returns and the effect of the deeming clause under Section 62(2) of the GST Act which stipulates that any order passed under Section 62 of the GST Act would be deemed to have been withdrawn, upon filing of the returns within a period of 60 days without late fee and with a further 60 days with late fee. 2. The petitioner contends that the petitioner had filed returns on 16.10.2024. 3. The learned Government Pleader, on instructions, accepts the contention of the petitioner that late fee has also been paid in this case. 4. In that view of the matter, the deeming provision under Section 62(2) of the GST Act would be applicable and it must be held that the order of assessment, dated 13.07.2023 is deemed to have been withdrawn. Consequently, the 1st respondent would have to give effect to such deemed withdrawal. 4 5. Accordingly, this Writ Petition is disposed of with a direction to the 1st respondent to take necessary steps in this regard. The petitioner also contends that the bank account of the petitioner had been attached for recovery of the amounts raised under the impugned assessment order. In that view of the fact that the order is deemed to have been withdrawn, the attachment of the bank accounts of the petitioner is also set aside, to the extent of demand raised against the petitioner on the basis of the assessment order, 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: 10.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33256/2025 Date: 10.12.2025 KA