APHC010226162026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 11873, 11876 & 11994/2026 W.P. No.: 11873/2026 Between: 1. SRI DAAKSHYAANI ENERGY SOLUTIONS, REPRESENTED BY ITS MANAGING PARTNER, SRI. MADDURI ADITHYA, S/O. MADHUSUDAN RAO, AGED ABOUT 37 YEARS, 36-12-14A, 5A CLASSIC CIRCLE, MOGAL FUNCTION HALL ROAD, MOGALRAJPURAM, VIJAYAWADA, NTR DISTRICT - 520010 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT - 522238. 2. THE ASSISTANT COMMISSIONERST, SURYARAOPET CIRCLE, VIJAYAWADA, NO II DIVISION, VIJAYAWADA - 520007. ...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, direction or order more particularly in the nature of a WRIT OF MANDAMUS declaring that the assessment ASMT- 13 order 20-06-2023 for the month of 03/2023, passed by the 2nd respondent on best judgment basis without providing any opportunity 2 RRR, J & TCDS, J W.P.Nos.11873, 11876 & 11994 of 2026 to the petitioner as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contraryto the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same and 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 grant stay of all further proceedings, including recovery, pursuant to the orders passed by the 2nd respondent in Form ASMT-13 dt.20-06-2023 for the period Mar, 2023 imposing of SGST of Rs.113660/-and CGST of Rs. 113660/- (total Rs.227320/- ) and interest of CGST of Rs.3419/- and SGST of Rs.3419/- (total Rs.6838/-) pending disposal of the Writ petition and pass Counsel for the Petitioner: 1. THANJAVURU VENKATA SUMAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.Nos.11873, 11876 & 11994 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) As these Writ Petitions are filed by the same petitioner on the same issues, they are being disposed of, by way of this common order. 2. Heard Sri Thanjavuru Venkata Suman, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 3. The petitioner had been served with orders of assessment, passed under Section 62 of the AP GST Act, for the months of March, April and May, 2023. Subsequently, the petitioner had also filed returns and had paid the taxes and other dues required under those returns. The details of the orders passed and the dates on which such filing had been completed for payment of the dues, under those returns, are given herein below: Case Number Period Date of Order Date of filing of returns W.P.No.11873 of 2026 March- 2023 20.06.2023 14.07.2023 W.P.No.11994 of 2026 April- 2023 20.06.2023 20.09.2023 W.P.No.11876 of 2026 May- 2023 18.07.2023 20.09.2023 4. The learned Government Pleader for Commercial Taxes, on instructions, submits that the returns have been filed and that the dues payable under the said returns have also been cleared. 4 RRR, J & TCDS, J W.P.Nos.11873, 11876 & 11994 of 2026 5. Section 62 (2) of the GST Act stipulates that any order, passed under Section 62 for non filing of returns shall be deemed to have been withdrawn upon necessary returns being filed, along with the tax, interest and late fee, if any. As all these requirements have been met, the said orders would be deemed to have been withdrawn, by virtue of Section 62 (2). 6. In the circumstances, these Writ Petitions are allowed, declaring that the orders of assessment, passed under Section 62, as detailed above, are deemed to have been withdrawn, by virtue of Section 62 (2) of the GST Act and the respondents cannot seek to take any steps for recovery of the amounts under these orders of assessment. 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:05.05.2026 MJA 5 RRR, J & TCDS, J W.P.Nos.11873, 11876 & 11994 of 2026 188 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 11873, 11876 & 11994/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:05.05.2026 MJA