Date of reserved for orders : nil Date of pronouncement : 07.07.2026 Date of uploading : 15.07.2026 APHC010322672026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 7th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17993/2026 Between: 1. M/S. GOURI SHANKAR ELECTRICALS,, REPRESENTED BY ITS PROPRIETOR, SMT. PUSTELA SARADAMMA, DOOR 18-87-A3, SRI NAGAR COLONY, KURNOOL, ANDHRA PRADESH - 518 002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, KURNOOL III CIRCLE, KURNOOL DIVISION, SY. N0.7/B, NEAR INDUS SCHOOL, PANDIPADU (V), FIRST FLOOR, KURNOOL, ANDHRA PRADESH- 518002. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI - 522 238. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001. 4. STATE BANK OF INDIA, REPRESENTED BY ITS BRANCH MANAGER, 87 BY 454, N S PLAZA, B CAMP, NANDYALA ROAD, KURNOOL ANDHRA PRADESH-518002 2 ...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 toMay be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in Notice issued in Form GST DRC-16 dated 10.03.2026 for attachment of the Immovable property of the Petitioner for recovering the GST demand confirmed in Assessment Order issued in Form GST ASMT- 13 dated 22.06.2023, along with Form GST DRC-07 vide Ref. No. ZD3706230269561 dated 22.06.2023 for April 2023 without considering the GSTR-3B return filed by the Petitioner on 09.09.2023 as being arbitrary, without application of mind, without jurisdiction, unconstitutional, unreasonable and contrary to the provisions of the GST Act, 2017 and the rules made thereunder B. The Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1 Respondent in the Best Judgment Assessment Order passed in Form GST ASMT-13 dated 22.06.2023, along with Form GST DRC-07 vide Ref. No. ZD3706230269561 dated 22.06.2023 for April 2023 levying GST of Rs. 9,84,090/- along with interest, as the returns were filed subsequently and Order was passed without containing a valid signature, without containing a Document Identification Number and without providing an opportunity of personal hearing as invalid, arbitrary, without jurisdiction, unconstitutional, unreasonable and against the principles of natural justice and contrary to Article 14, Article 19(1)(g), Article 265, Article 300A of the Constitution of India C. Consequently, issue a direction or order to set aside the actions of the 1st Respondent in attaching the Bank A/c of the Petitioner in State Bank of India, SN Colony Branch, 87 By 454, N S Plaza, B Camp, Nandyala Road, Kurnool 518002 and direct the 4th Respondent to lift the attachment of the Petitioners Bank Account D. And to pass such other 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 may be pleased to stay the operation of the proceedings of the 1st Respondent in the Best Judgment Assessment Order passed in Form GST ASMT-13 dated 22.06.2023, along with Form GST DRC 07 vide Ref No. ZD3706230269438 dated 22.06.2023 for April 2023, in the interest of justice and pass such IA NO: 2 OF 2026 3 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 may be pleased to set aside the Notice issued in Form GST DRC-16 dated 10.03.2026 for attachment of the immovable property of the Petitioner, in the interest of justice and pass such IA NO: 3 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 may be pleased to set aside the attachment of the bank account of the Petitioner maintained with State Bank of India, in the interest of justice and pass such Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 4 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17993 of 2026 ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner engaged in the business of providing man power supply services was assessed under the GST Act, for the tax period April, 2023 by an assessment order dated 22.06.2023. The said order of assessment was passed under Section 62 of the GST Act, on the ground that the petitioner had not filed returns for the said period. 3. Thereafter, steps have been initiated for recovery of the amounts assessed under the said order, along with interest and penalty, under Section 64 of the GST Act, by way of recovery proceedings. 4. At that stage, the petitioner had filed the writ petition challenging the aforesaid impugned order of assessment. 5. Learned counsel contends that the order passed under Section 62 of the GST Act, would be deemed to have been withdrawn, upon the dealer filing returns within a period of 120 days along payment of the tax declared under the returns and the dealer is also given an additional facility of filing the 5 returns even beyond the said period on payment of late fee prescribed under the Act and Rules. 6. He contends that the necessary returns, namely GSTR-3B were filed along with payment of late fee and the said order of assessment would have to be deemed to have withdrawn. The details of such filing are as below: W.P.Nos. Assessment period Assessment order Date of filing of GSTR-3B W.P.No.17993 April-2023 22.06.2023 09.09.2023 7. In similar circumstances, a Division Bench of this Court in Brothers Engineering and Errectors Ltd., Vs. State of Andhra Pradesh 1., had following earlier judgments of the Hon’ble High Court of Madras in Helmet House Vs. Deputy State Tax Officer-1, Madurai2., had held that the orders of assessment would have to be deemed to have been withdrawn once returns had been filed, within the prescribed time or beyond prescribed time along with payment of late fee. 8. In the present case, the said judgments would apply. The legal position on the issue is not disputed by learned counsel for the respondents. 9. Accordingly, the writ petition is allowed declaring that the order of assessment dated 22.06.2023, passed under Section 62 of the GST Act, is deemed to have been withdrawn and no steps for recovery shall be initiated or 1 (2025) 34 Centax 39 (A.P) 2 (2024) 23 Centax 57 (Mad.) 6 continued for recovery of the taxes and dues raised under the aforesaid order of assessment. 10. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J _______________ T.C.D.SEKHAR, J GVK Whether the order is : Speaking Reasoned Reportable Non-reportable 7 71 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.17993 of 2026 Dt. 07.07.2026 GVK