NJS,J & TCDS,J WP_4496_2026 1 Date of reserved for orders : Date of pronouncement : 30.06.2026 Date of uploading : 03.07.2026 APHC010077862026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 30th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4496/2026 Between: 1. M/S.FAYAZ FOOT WEAR, 8-1-74, OPP R T C BUS STAND, SIDDAVATTAM ROAD, BADVEL, YSR CADAPA DISTRICT 516 227 REP BY ITS PROPRIETOR SHEIK FAYAZ ...PETITIONER AND 1. UNION OF INDIA, REP BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRERETARIAT BLDGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT 522237 3. THE DY ASSISTANT COMMISSIONER STI, KADAPA II CIRCLE, KADAPA-516001 4. THE ASSISTANT COMMISSIONER ST, KADAPA - II, KADAPA.- 516001 ...RESPONDENT(S): NJS,J & TCDS,J WP_4496_2026 2 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 to pleased to issue a Writ, Order or Direction, more Particularly one in the nature of Writ of Mandamus, holding that five impugned ex-parte Best judgment Assessment Orders passed by the 4th respondent under Sec. 62 of GST Act 2017 for the months of September, 2023 dated 22.11.2023 for the month of Nov, 2023 dated 20.1.2024 for the month of December, 2023 dated 22.2.2024 for the month of January, 2024 dated 26.4.2024 and for the month of March, 2024 dated 17.5.2024 without notice amounts to erroneous, arbitrary and violative of principles of natural justice besides being several expressions expressed by this Honble Court and consequently set aside the same by allowing the writ petition in the interest of justice and 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 to grant stay of all further proceedings including recovery of taxes pursuant to the five impugned ex-parte best judgment assessment orders passed by the 4th respondent under Sec. 62 of GST Act 2017 for the months for the month of September, 2023 dated 22.11.2023 for the month of Nov, 2023 dated 20.1.2024 for the' month of December, 2023 dated 22.2.2024 for the month of January, 2024 dated 26.4.2024 and for the month of March, 2024 dated 17.5.2024 pending disposal of the above writ petition in the interest of justice and to pass Counsel for the Petitioner: 1. T C KRISHNAN Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following: NJS,J & TCDS,J WP_4496_2026 3 HON’BLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP No.4496 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar) 1. The petitioner is a registered dealer under GST Act vide GSTIN No.37AADPF7769G2ZF on the rolls of State Tax Authorities, having engaged in the business of footwear. The petitioner did not file GSTR-3B returns for the period September, November, December, 2023 and January & March, 2024. The 3rd respondent issued notice under Section 46 of the GST Act and despite the same, the petitioner did not turn up. In those circumstances, the 4th respondent has passed separate assessment orders for the above periods by exercising power under Section 62 of the said Act and Assessment Orders have been passed on various dates. 2. It is the case of the petitioner that he filed GSTR-3B returns by paying necessary taxes relating to the period in dispute including late fee and interest. The counsel for the petitioner would further submit that despite filing returns along with late fee and NJS,J & TCDS,J WP_4496_2026 4 interest, the respondent authorities are insisting to pay the tax demanded through orders passed under Section 62 of the Act. He would further submit that once the returns are filed, the orders passed under Section 62 would be deemed to have been withdrawn as per Section 62 upon payment of necessary late fee and interest. He would further submit that, in view of the fact that the returns have been already filed, the respondent authorities cannot insist to pay the tax demanded under the Impugned Assessment Orders. 3. The learned Assistant Government Pleader, on instructions would submit that the petitioner has filed returns for the tax periods under dispute along with late fee and interest. He would further submit that appropriate orders be passed in the instant writ petition. 4. As per Section 62 of GST Act, the proper officer may proceed to assess the tax liability of the registered person to the best of his judgment taking into account all the relevant material, which is available or which he has gathered and issue an Assessment Order within a period of five (05) years from the date specified under Section 44 for furnishing of annual return for the financial year to which the tax not paid relates to. NJS,J & TCDS,J WP_4496_2026 5 5. NJS,J & TCDS,J WP_4496_2026 5 5. Further as per Section 62(2), if the registered person furnishes valid return within sixty (60) days of service of Assessment Order under sub section (1), the said Assessment Order shall be deemed to have been withdrawn, but the liability for payment of interest under sub section (1) of section 50 or for payment of late fee under section 47 shall continue. 6. In the case on hand, subsequent to the passing of assessment orders under Section 62, the petitioner had filed returns for the periods under dispute along with late fee and interest and the same is not disputed by the learned Assistant Government for Commercial Taxes. 7. Further, similar issue has fallen for consideration before the Hon’ble High Court of Madras (Madurai Bench) in WP (MD) No.18740 of 2024 and after considering the issue, the High Court of Madras had held that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment orders would have to be deemed to be withdrawn. 8. Further, this Court following the judgment rendered by Hon’ble High Court of Madras, allowed WP No.20705 of 2025 filed NJS,J & TCDS,J WP_4496_2026 6 by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well. 9. For the foregoing reasons, the assessment orders dated 27.10.2023, 22.11.2023, 14.02.2024, 03.04.2024 and 15.05.2024 passed by the 4th respondent for the tax period September, November, December, 2023 & January, March, 2024 are deemed to have been withdrawn and the same are set aside. Further, any action initiated in pursuance of the said orders including notice dt.09.04.2025 issued under Section 79(1) (d) shall also stand revoked. 10. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA ________________________ JUSTICE T.C.D. SEKHAR 30.06.2026 DR NJS,J & TCDS,J WP_4496_2026 7 Whether the order is:- Speaking Yes/No /Reasoned Yes/No Reportable Yes/No /Non-Reportable Yes/No 51 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR WP No.4496 of 2026 Date 30.06.2026 U DR