Date of reserved for orders : Date of pronouncement : 22.06.2026 Date of uploading : APHC010205782026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10401/2026 Between: 1. KSHATRIYA FOODS, HAVING THEIR REGD. PREMISES AT D. NO. 67/11/7/C LB NAGAR, KAKINADA, EAST GODAVARI DISTRICT ANDHRA PRADESH - 533 003 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. JAMPANA VENKATA SUBBA RAJU ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KAKINADA CIRCLE, COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD, KAKINADA - 533 003 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.77 /GSTO-2/2022-23 2 RRR, J & TCDS, J W.P.No.10401 of 2026 Dt. 17.06.2022 for April 2022, vide Reference No. ZD3706240114889/ GSTO -II/Apr-24/2024-25 Dt. 14.06.2024 for April 2024, vide Ref.ZD3707250174855/DyAC-I/May 2025 Dt. 16.07.2025 for May 2025, vide Ref. ZD370825017434A /DyAC-I/Jun- 2025 Dt. 20.08.2025 for June 2025, vide Ref. ZD3709250222874 /DyAC-I/July- 2025 Dt. 18.09.2025 for July 2025, vide Ref, ZD371125025585E /DyAC-I/AUG- 2025/2025-2026 Dt. 20.11.2025 for August 2025. vide Ref. ZD371125025650P /DyAC-I/SEP- 2025 Dt. 20.11.2025 for September 2025 and continuing the same even after filing of returns and payment of requisite taxes as illegal, arbitrary, violative of the provisions of 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Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and set aside the same or to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances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 F Respondent vide Reference No.77 /GSTO-2/2022-23 Dt. 17.06.2022 for April 2022; vide Reference No: ZD3706240114889/ GSTO -II/ Apr-24/2024-25 Dt. 14.06.2024 for April 2024; vide Ref: ZD3707250174855/DyAC-I/May 2025 Dt. 16.07.2025 for May 2025; vide Ref: ZD370825017434A /DyAC-I/Jun- 2025 Dt. 20.08.2025 for June 2025; vide Ref: ZD3709250222874 /DyAC- 1/July- 2025 Dt. 18.09.2025 for July 2025; vide Ref: ZD371125025585E /DyAC-I/AUG- 2025/2025-2026 Dt. 20.11.2025 for August 2025; vide Ref: ZD371125025650P /DyAC-I/SEP- 2025 Dt. 20.11.2025 for September 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.10401 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered person, under the Goods and Services Tax Act, 2017. As the petitioner had not filed its returns, for the periods mentioned below, the Assessing Authority had passed orders of assessment, under Section 62 of the GST Act. Thereafter, the petitioner had filed its returns and paid all the dues, under the said returns, on the dates mentioned below: Sl. No. Month Date of Order U/s.62 Date of filing returns Date of payment 1 April 2022 17.06.2022 17.07.2022 17.07.2022 2 April 2024 14.06.2024 20.06.2024 20.06.2024 3 May 2025 16.07.2025 20.09.2025 20.09.2025 4 June 2025 20.08.2025 11.10.2025 11.10.2025 5 July 2025 18.09.2025 05.02.2026 05.02.2026 6 August 2025 20.11.2025 06.02.2026 06.02.2026 7 September 2025 20.11.2025 11.02.2026 11.02.2026 2. The petitioner has now approached this Court, by way of the present Writ Petition contending that the Tax Authorities are seeking to recover the amounts demanded under the said orders of assessment, passed under Section 62 of the GST Act and the same is impermissible. 3. It is contended by the learned counsel for the petitioner that Section 62 (2) of the Act contains a deeming clause, under which the orders 4 RRR, J & TCDS, J W.P.No.10401 of 2026 passed under Section 62 would be deemed to have been withdrawn, upon filing of the returns and the payment of the amounts due under the said returns, in accordance with the condition stipulated therein. 4. Learned Government Pleader for Commercial Taxes, on instructions, submits that the petitioner had filed returns and paid the dues, under the said returns, on the dates mentioned above. 5. In such circumstances, the deeming provision would have to be given effect and consequently, it must be held that the orders of assessment, mentioned above, are deemed to have been withdrawn. 6. Accordingly, this Writ Petition is disposed of, directing the respondents not to seek to recover any dues under the orders of assessment, mentioned in the table above. 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:22.06.2026 MJA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR, J & TCDS, J W.P.No.10401 of 2026 213 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10401/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:22.06.2026 MJA