Date of reserved for orders : nil Date of pronouncement : 07.07.2026 Date of uploading : 15.07.2026 APHC010331562026 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: 17959/2026 Between: 1. M/S KATAKAM INFRA PROJECTS INDIA PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SMT. KATAKAM PADMAVATHI, 7-59A, SVKP STREET, CUMBUM TOWN, PRAKASAM, ANDHRA PRADESH - 523 333. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO.10-204/36, S.NO.226/A, BESIDE SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 2. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO.10-204/36, S.NO.226/A, BESIDE SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 2 001. 5. AXIS BANK LTD, MAIN BRANCH, ONGOLE REPRESENTED BY ITS BRANCH MANAGER, D.NO.37-1-406/10, TRUNK ROAD, OPP LIC OF INDIA, BHAGYA NAGAR, ONGOLE, ANDHRA PRADESH - 523001. ...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 a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Best Judgment Assessment Order passed in Form GST ASMT-13 dated 02.03.2023, along with Form GST DRC-07 vide Ref. No. ZD370323001157U dated 02.03.2023 for December 2022 levying GST of Rs. 6,85,622/- 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 B. Consequently, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 2nd Respondent in Notice issued in Form GST DRC- 13 dated 01.03.2026 to Axis Bank Limited for attachment of the bank account and to the service recipients of the Petitioner, AP Transco and TTD for recovering the GST demand confirmed in the above impugned order C. And to pass WRIT PETITION NO: 17964/2026 Between: 1. KATAKAM INFRA PROJECTS INDIA PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SMT. KATAKAM PADMAVATHI, 7-59A, SVKP STREET, CUMBUM TOWN, PRAKASAM, ANDHRA PRADESH - 523 333. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO10-204/36, S.NO.226/A, BESIDE 3 SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 2. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO10-204/36, S.NO.226/A, BESIDE SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI -110 001. 5. AXIS BANK LTD, MAIN BRANCH, ONGOLE REPRESENTED BY ITS BRANCH MANAGER, D.NO.37-1-406/10, TRUNK ROAD, OPP LIC OF INDIA, BHAGYA NAGAR, ONGOLE, ANDHRA PRADESH - 523001. ...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 a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Best Judgment Assessment Order passed in Form GST ASMT-13 dated 21.08.2023, along with Form GST DRC-07 vide Ref. No. ZD370823012971 B dated 21.08.2023 for May 2023 levying GST of Rs. 6,76,808/- 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 B. Consequently, the Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 2nd Respondent in Notice issued in Form GST DRC- 13 dated 01.03.2026 to Axis Bank Limited for attachment of the bank account and to the service recipients of the Petitioner, AP Transco and TTD for recovering the GST demand confirmed in the above impugned order C. And to pass 4 Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 5 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOS: 17959 & 17964 of 2026 COMMON ORDER: (per Hon’ble Sri Justice Ninala Jayasurya) The issue involved in these writ petitions is similar. Therefore, with the consent of both sides, the same are being disposed of, by way of this common order. 2. Heard learned counsel for the petitioner and Mr. S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the respondents. 3. The petitioner engaged in the business of providing works contract services was assessed under the GST Act, for the tax period December, 2022 by an assessment order dated 02.03.2023 and for the tax period May, 2023 by an assessment order dated 21.08.2023. Both the orders of assessment were passed under Section 62 of the GST Act, on the ground that the petitioner had not filed returns for the said periods. 4. Thereafter, steps have been initiated for recovery of the amounts assessed under the said orders, along with interest and penalty, under Section 64 of the GST Act, by way of recovery proceedings. 5. At that stage, the petitioner had filed these writ petitions challenging the aforesaid impugned orders of assessment. 6 6. Learned counsel contends that the orders 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 returns even beyond the said period on payment of late fee prescribed under the Act and Rules. 7. He contends that the necessary returns, namely GSTR-3B were filed along with payment of late fee and the said orders 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.17959 of 2026 December-2022 02.03.2023 19.06.2023 W.P.No.17964 of 2026 May-2023 21.08.2023 17.11.2023 8. 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. 1 (2025) 34 Centax 39 (A.P) 2 (2024) 23 Centax 57 (Mad.) 7 9. In the present case, the said judgments would apply. The legal position on the issue is not disputed by learned counsel for the respondents. 10. Accordingly, these writ petitions are allowed declaring that the orders of assessment dated 02.03.2023 and 21.08.2023, passed under Section 62 of the GST Act, are deemed to have been withdrawn and no steps for recovery can be initiated or continued for recovery of the taxes and dues raised under the aforesaid orders of assessment. 11. 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 8 22 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.17959 and 17964 of 2026 Dt. 07.07.2026 GVK