APHC010182422026 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: 9328/2026 Between: 1. SWATI PUBLICATIONS, REPRESENTED BY ITS PROPRIETOR, VEMURI BALARAM, S/O V.GOPALA RAO, 33-12-5, BUCKINGHAMPET, VIJAYAWADA-520002 GSTIN. 37ABKPV0083B1ZO ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, SURYARAOPET CIRCLE, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH- 522002 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P.522238 ...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 Certiorari or any other appropriate writ, order or direction, calling for the records from the file of the Respondents relating to the best judgment assessment order in Form GST ASMT-13 dated 17.07.2023 for the tax periods April, 2023 and May 2023 for FY 2023-2024 passed by the 1st Respondent and quash the same as illegal, arbitrary, contrary to the provisions of Section 62(2) of the CGST/APGST Act, without proper 2 RRR, J & TCDS, J W.P.No.9328 of 2026 consideration of the returns filed by the Petitioner, and in violation of Article 265 of the Constitution of India, and consequently set aside the demand notice dated 23.02.2026 and the bank attachment dated 04.03.2026 initiated pursuant thereto, and 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 stay all further recovery proceedings pursuant to the demand notice dated 23.02.2026, including the operation of the bank attachment dated 04.03.2026, pending disposal of the above Writ Petition, and pass Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.9328 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an order of assessment dated 17.07.2023 for the periods April 2023 and May 2023, passed under Section 62 of the GST Act. The petitioner has approached this Court by way of the present writ petition on the ground that the respondent authorities are seeking to recover the amounts due under the said order of assessment, even though the petitioner had filed the returns for the said period on 04.09.2023, along with payment of tax, interest, and late fee. 2. The petitioner contends that Section 62(2) of the GST Act mandates that orders passed under Section 62(1) shall be deemed to have been withdrawn upon the filing of returns and payment of tax, interest, and other amounts as required under Section 62(2) of the GST Act. 3. The learned Government Pleader, on instructions, submits that the returns have been filed and no dues remain outstanding on account of the said returns. 4. In these circumstances, this writ petition is allowed with a declaration that the order of assessment dated 17.07.2023 shall be deemed to have been withdrawn, and no recovery proceedings can be initiated pursuant to the said order. 5. There shall be no order as to costs. 4 RRR, J & TCDS, J W.P.No.9328 of 2026 As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T. C. D. SEKHAR, J 15th April, 2026 cbn 5 RRR, J & TCDS, J W.P.No.9328 of 2026 101 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.9328 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15th April, 2026 cbn