APHC010680292025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 563/2026 Between: 1. MIS. ANDRA CANTEEN PRIVATE LIMITED, D.NO. 48-16-11-3B, MAHANADU ROAD, AUTONAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH. -520007 REP. BY ITS GENERAL MANAGER, SRI. K. VENKATA GANESH, S/O. K. NARSIMHA RAO, AGED ABOUT 38 YEARS ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, PENAMALURU CIRCLE, NO. III DIVISION, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH.-520008 2. THE DEPUTY ASSISTANT COMMISSIONER ST, PENAMALURU CIRCLE, DIVISION NO. III, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH. -520008 3. THE BRANCH MANAGER, HDFC BANK LIMITED, 4-1-129, NEAR BENZ CIRCLE, M.G. ROAD, VIJAYAWADA-520008, KRISHNA DISTRICT, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522237 5. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY 2 OF FINANCE, NEW DELHI -110001. ...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 particularly in the nature of Writ of MANDAMUS declaring the action of the Respondents 1 and 2 in issuing a demand notice to the Petitioner dated 01-12-2025 asking the Petitioner to pay an amount of Rs. 14,51,125/- and also the garnishee notice dated 28-04-2025 for an amount of Rs. 29,57,358/- which was already paid by the Petitioner along with interest and late fee as illegal, arbitrary, improper, unethical, unjust , unfair, contrary to the provisions of the GST 2017 and Rules, without authority and jurisdiction, violative of principles of natural justice, contrary to the provisions and also violative of articles 14, 19(1)(g), 21, 265 and 300- A of Constitution of India and grant such other relief 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 of the impugned demand notice dated 01-12-2025 as also garnishee notice dated 28-04-2025 pending disposal of Writ Petition and grant such other relief Counsel for the Petitioner: 1. M V J K 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) Heard Sri M.V.J.K. Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The 1st respondent had passed two orders of assessment, on 05.12.2024, under Section 62 of the Goods & Services Act, 2017 [for short “the GST Act”], for periods July-2024 and September-2024. 3. The petitioner has now approached this Court by way of the present Writ Petition contending that the respondents are seeking to recover the tax and other amounts raised against the petitioner, under one of the aforesaid orders of assessment, even though the petitioner had filed its returns and paid the tax and other amounts due under such returns. 4. Sri M.V.J.K. Kumar, learned counsel for the petitioner would submit that return for the period July-2024 was filed on 22.03.2025 and no further steps were taken for recovery of tax. He would also submit that for the month September-2024, the returns were filed on 19.05.2025 along with late fee and interest, apart from the tax payable. 3. In view of the fact that amounts due to the State have been paid and the Learned Government Pleader for Commercial Tax appearing for the respondents, on instructions, stated that all the amounts have been cleared, it would be appropriate to allow this Writ Petition, declaring that the aforesaid orders of assessment, dated 05.12.2024, for the month of September-2024, 4 shall be deemed to have been withdrawn, in terms of Section-62(2) of the GST Act and no further coercive steps for recover of amounts under the said order can be continued or initiated. 4. Accordingly, this Writ Petition is allowed. 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:- 15.04.2026 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 563 of 2026 Date:-15.04.2026 BSM