APHC010700312025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST 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: 35931/2025 Between: 1. JYOTHI COMPUTER SERVICES, (REPRESENTED BY ITS PROPRIETOR) D.NO.40-12-3/3, 1ST FLOOR, APOORVA APARTMENT, PATAMATALANKA, VIJAYAWADA- 520010. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, PATAMATA CIRCLE, NO. ILL DIVISION VIJAYAWADA,ANDHRA PRADESH-520010. 2. STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228 ...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 a writ of mandamus or any other appropriate writ or direction or order (i) directing the 1st Respondent to withdraw the impugned Assessment order in GST ASMT-13 dt. 15.06.2023 vide Ref No. GSTO- IV/37AGEPV4062D1 ZD/2022 and the impugned Form GST DRC-07 dt. 15.06.2023 for the tax period March 2023 and consequently set aside the notice for initiation of recovery proceedings dt.04.08.2025, bearing DIN No. DIN3704082528374 issued by the 1st Respondent or alternatively (ii) set aside impugned Assessment order in GST ASMT-13 dt. 15.06.2023 vide Ref 2 RRR,J & TCDS,J W.P.No.35931 of 2025 No. GSTO-IV/37AGEPV4062D1 ZD/2022 and impugned Form GST DRC-07 dt. 15.06.2023 for the tax period March 2023 and consequent notice for initiation of recovery proceedings dt.04.08.2025, bearing DIN No. DIN3704082528374 issued by the Ind Respondent the 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 Pleased to stay notice for initiation of recovery proceedings dt.04.08.2025, bearing DIN No. DIN3704082528374 issued by the 1st Respondent and pass Counsel for the Petitioner: 1. Y SREENIVASA REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.35931 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered person under the G.S.T. regime. An order of assessment, dated 15.06.2023, under Section 62 of the G.S.T. Act, has been passed against the petitioner, on the ground that, the petitioner had not filed GSTR 3B returns. 2. The petitioner has now approached this Court, by way of the present Writ Petition. 3. The learned counsel for the petitioner, would contend that, the respondents are seeking to recover the taxes, sustained under this order, even though the petitioner had subsequently filed the GSTR 3B Forms, along with such a late fee, necessary tax and other amounts, which are due. 4. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, though with delay, such payments have been made. This Court, in an earlier case of similar facts, by a judgment, dated 13.08.2025, in W.P.No.20705 of 2025, had held that, the delay, if any, which had occurred in filing of the Forms and payment of tax, can be condoned, if the said delay is minor. 5. Accordingly, this Writ Petition is also allowed, declaring that the order, dated 15.06.2023, is deemed to have been withdrawn, in terms of Section 62 and no further steps can be taken for recovery of any amounts, under the said order. 4 RRR,J & TCDS,J W.P.No.35931 of 2025 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:31.12.2025 KPV 5 RRR,J & TCDS,J W.P.No.35931 of 2025 181 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.35931 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 KPV