APHC010239702026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 12881/2026 Between: 1. SURYA SREEBHAVANI INFRASTRUCTURE PRIVATE LIMITED, REP. BY ITS DIRECTOR MR RELANGI PRABHAKAR RAO, DOOR NO.9- 21-2, C BIM COMPOUND, VISAKHAPATNAM - 530 003 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, SIRIPURAM CIRCLE, VISAKHAPATNAM-I 'DIVISION, VISAKHAPATNAM.-530017 2. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 3. THE STATE OF ANDHR PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DIST.- 522238 ...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 call for the records of the Respondent No. 1, regarding the Assessment orders passed and the payments made for the actual tax liability for the subject period and to grant the following reliefs A. To issue Writ of Mandamus and/or any other similar/appropriate Writ, declaring that non- consideration of the actual tax liability discharged through GSTR-3B returns, 2 subsequent to the assessment orders passed under Section 62 is arbitrary and violation of the Article 19(1)(g) of the Constitution of India. Consequently, B. The Respondent No. 2 may be direct to issue a suitable instruction to the field officials to consider the payments made through GSTR-3B, subsequent to the assessment orders passed under Section 62 and C. To set aside the Garnishee Notice in Form GST DRC-13 dt. 29-12-2025 (Ex. P-9) issued by the Respondent No. 1. under Section 79 of the APGST Act to the tenant of the Petitioner and/or D. to Pass any other order/relief/reliefs which this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case to afford complete justice to the Petitioner along with cost of the Petition proceedings 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 suspend the Garnishee Notice in Form GST DRC-13 dt. 29-12- 2Q25 (Ex. P-9) issued by the Respondent No. 1 under Section 79 of the APGST Act to the tenant of the Petitioner pending disposal of the Writ Petition and pass Counsel for the Petitioner: 1. A SARVESWAR RAO Counsel for the Respondent(S): 1. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri A. Sarveswar Rao, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner, who is a registered person, had not filed his returns for the months of March, April & August-2024. Consequently, the assessment orders under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 [for short “the Act, 2017”] came to be passed in relation to these periods. Thereafter, the petitioner filed his GSTR-3B returns and paid the tax, interest and late fee for taking the said returns on file. 3. The learned Government Pleader for Commercial Tax appearing for the respondents, on instruction, submits that the returns have been filed and no dues remain. 4. The details of these orders and payments are given below the table itself. Month Date of order Total tax liability as per order in Rs. Date of GSTR-3B Tax Interest Late fee paid No of day from date of order till GSTR- 3B Mar’2024 23.05.24 1,17,443 28.09.24 1,67,882 16,009 2,000 128 Apr’2024 14.06.24 1,17,444 29.09.24 1,78,402 10,038 2,000 106 Aug’2024 01.11.24 2,41,398 07.07.25 1,72,906 12,067 5,000 248 effective number of days shall be 11 days. 5. Sri A. Sarveswar Rao, learned counsel for the petitioner would submit that the delay in the filing of the GSTR-3B returns was also on account of the cancellation of the registration of the petitioner on 20.03.2025 with effect from 31.07.2024. It is contended that it is only after the cancellation of the 4 registration had been revoked by the appellate authority on 26.06.2025 that the petitioner was able to deposit the remaining tax interest and late fee. 6. Section 62(2) of the Act, 2017, stipulates that any order of assessment passed under Section 62 of the Act, 2017, would be deemed to have been withdrawn upon necessary returns being filed by the registered person, along with payment of tax, interest and late fees. In the present case, the petitioner has taken the necessary steps. However, the delay in the filing of the returns for the month of August-2024 has been explained and as such, the said delay requires to be condoned. 7. In view of the aforesaid observations, this Writ Petition is disposed of by declaring that the orders of assessment dated 22.05.2024, 14.06.2024 and 01.11.2024 shall be deemed to have been withdrawn and the respondents cannot recover any tax on account of these assessment orders. 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: 06.05.2026 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12881 of 2026 Date: 06.05.2026 BSM