APHC010057872026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3598/2026 Between: 1. M/S. OM GAYATRI AGENCIES, HAVING ITS REGISTERED PREMISES AT COMMERCIAL PLOT NO. 16, INDUSTRIAL DEVELOPMENT AREA KONDAPALLI, NTR DISTRICT - 521 228 REPRESENTED BY ITS SOLE PROPRIETOR MR. ALLURI VENKATA NARASIMHA RAJU ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) IBRAHIMPATNAM CIRCLE, VIJAYAWADA - I DIVISION, VIJAYAWADA - 521 456 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237 ...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 particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for March, 2025 vide Reference No. ZD370925023153G Dt. 18.09.2025 for April, 2025 vide Reference No ZD3709250231883 Dt. 18.09.2025 for May, 2025 vide Reference No. ZD370925023235C Dt. 18.09.2025 for June, 2025 as illegal, arbitrary violative of the provisions of 2 RRR,J & TCDS,J W.P.No.3598 of 2026 GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and set aside the same or to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances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 DIRECT the Respondent to not to initiate any coercive steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the Respondent vide Reference No. GSTO-2/2022-23/APTIS/ASMT-13 Dt. 25.01.2023 for November 2022 vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for March, 2025 vide Reference No: ZD3709250126555 Dt. 12.08.2025 for April, 2025 vide Reference No ZD370925012729Y Dt. 12.08.2025 for May, 2025 and vide Reference No ZD370925012748Y Dt. 12.08.2025 for June, 2025 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.3598 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P. V. Sai Rajesh, the learned counsel appearing for the petitioner and the learned Assistant Government Pleader for Commercial Taxes appearing for the respondents. 2. The Assessing Officer had passed orders of assessment, under Section 62 of the S.G.S.T. Act, 2017. These orders of assessment, came to be passed, on account of non-filing of returns, for the said months. The details of the period of assessment, date of order, date of filing of returns and the date of payment of the returns are given in the table below: 3. The petitioner has now approached this Court, by way of the present Writ Petition, contending that, the respondents are seeking to recover the tax amounts raised, under these orders of assessment, despite the fact that the petitioner had filed its returns along with tax, late fee and interest payable, for the said months. 4. The petitioner contends that, on account of the filing of the returns and payment of amounts due, the said orders of assessment, would have to be Sl.No. Month Date of Order under Section 62 of the SGST Act Date of filing returns Date of payment of returns 1 March, 2025 13.05.2025 29.11.2025 29.11.2025 2 April, 2025 18.09.2025 09.12.2025 09.12.2025 3 May, 2025 18.09.2025 09.12.2025 09.12.2025 4 June, 2025 18.09.2025 09.12.2025 09.12.2025 4 RRR,J & TCDS,J W.P.No.3598 of 2026 deemed to have been withdrawn, under Section 62(2) of the G.S.T. Act and the respondent authorities cannot initiate coercive process for recovery of such amounts. 5. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the returns have been filed for the relevant months, along with all the dues payable. 6. In those circumstances, the benefit of Section 62(2) of the G.S.T. Act would be available to the petitioner and the said orders of assessment will have deemed to have been withdrawn. 7. Accordingly, this Writ Petition is allowed. The declaration that the orders of assessment, are deemed to have been withdrawn and no coercive steps can be taken for recovery of the taxes or other amounts raised, under these orders of assessment. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J __________________ T. C. D. SEKHAR, J Date:15.04.2026 KPV 5 RRR,J & TCDS,J W.P.No.3598 of 2026 185 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:3598 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15.04.2026 KPV