APHC010192612026 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 NO: 11070/2026 Between: 1. VENKATA SAI FLAKES AND GRANITES, REPRESENTED BY THE PROPRIETOR SRI SRINIVASA RAO PARIMI 3-16, NEAR BHARATH PETROL BUNK, NH-16 ROAD, NALLAKULAVARI PALEM, PERAVALI MANDAL, WEST GODAVARI, ANDHRA PRADESH, PIN 534328 ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, NIDADAVOLE CIRCLE, NIDADAVOLE WEST GODAVARI DISTRICT, ANDHRA PRADESH.534 301. 2. DEPUTY ASSISTANT COMMISSIONER OF STATE TAXLL, OFFICE OF ASSISTANT COMMISSIONER (ST), NIDADAVOLE CIRCLE NIDADAVOLE, WEST GODAVARI, ANDHRA PRADESH-534 211. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503. 4. BRANCH MANAGER, CENTRAL BANK OF INDIA, NIDADAVOLE BRANCH, NIDADAVOLE, TANUKU, ANDHRA PRADESH PIN 534134. 5. BRANCH MANAGER, UNION BANK OF INDIA, TANUKU BRANCH, VELPUR ROAD, TANUKU, WEST GODAVARI DISTRICT, A.P. PIN 2 534211. ...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 in the nature of Writ of Mandamus, setting aside the impugned 2 garnishee Notices dated 26-08-2025 issued by the Respondent No2 to the Respondent No4 and Respondent No5, the claimed Notice in Form GSTR-3A dated 24-03-2025, the claimed assessment orders in Form GST ASMT-13 and its claimed attachment and its claimed summary in Form GST DRC-07 both dated 05-05- 2025, issued under Section 62 of the GST Acts read with Rule 142(5) of the GST Rules by the Respondent No1and 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 stay the collection of the disputed tax of Rs.32,58,569: and to pass such other order or orders in the interest of Justice lest the petitioner will be put to irreparable economic loss. The balance of convenience is clearly in favour of the petitioner and against the Respondents. These demands have no legs to stand. Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR 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 GST Act. As the petitioner had not filed his returns for the month of February 2025, the assessing authority had passed an order of assessment dated 05.05.2025, for this period, under Section 62 of the GST Act. Thereafter, the petitioner had filed its returns, for February 2025, on 25.09.2025 along with payment of GST and other dues. 2. The petitioner had now approached this Court being aggrieved by the steps taken by the respondents to recover taxes levied under the order of assessment dated 05.05.2025. 3. It is the contention of the petitioner that such recovery is impermissible, as the said order dated 05.05.2025 is deemed to have been withdrawn by virtue of the filing of the GSTR-3B returns on 25.09.2025, and consequently, no coercive steps can be taken for recovery of the tax claimed under the order dated 05.05.2025. 4. The learned Government Pleader, on instructions submits that the returns had been filed along with payments of necessary tax and other dues. 5. Section 62(2) of the GST Act inserts a deeming provision, whereby any order of assessment passed under Section 62 would be deemed to have been withdrawn upon the filing of returns, along with payment of necessary dues, within the time stipulated under Section 62. 4 6. In the present case, as there is no dispute regarding the filing of the return along with the payment of taxes and other dues, the respondents cannot seek recovery of any tax under the order dated 05.05.2025. 7. In the circumstances, this writ petition is allowed, declaring that the order of assessment dated 05.05.2025 is deemed to have been withdrawn by virtue of Section 62(2) of the GST Act. There shall be no order as to costs. As a sequel, pending applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Dt.05.05.2026 DSB 5 172 HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP.No.11070/2026 Dated 05.05.2026 U DSB