Leela Krishna Paints vs. The Assistant Commissoner (St)-Ii
Held
The High Court granted the petitioner's request to withdraw the writ petition with liberty to file a fresh petition. Consequently, the writ petition was dismissed as withdrawn.
Facts
The petitioner challenged an assessment order (Form GST ASMT-13) and a consequential summary order (Form GST DRC-07) issued under Section 62 of the CGST/APGST Act, demanding Rs. 6,03,291/- towards tax and interest for the tax period December 2025.
Key Issues
The key legal issue raised was the legality and sustainability of the assessment order and the consequential summary order passed under Section 62 of the CGST/APGST Act.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
APHC010481862026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 17th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26393 OF 2026 Between:
LEELA KRISHNA PAINTS, Rep. by its Proprietor Sri Kandula Leelakanth S/o Srinivasarao Aged about 29 years 7 126 Uppuluru Uppuluru Uppaluru Krishna District Andhra Pradesh 521151. ...Petitioner AND 1. THE ASSISTANT COMMISSONER STII, Ramavarappadu Circle No. III Division Vijayawada Andhra Pradesh. 521108
Joint Commissioner ST, Vijayawada III Division Vijayawada.520010
The State of Andhra Pradesh, Rep. by its Principal Secretary to Government Revenue Commercial Taxes Department State Secretariat Velagapudi Amaravati Andhra Pradesh. 522238 ...Respondents 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 toissue a Writ Order or Direction particularly one in the nature of WRIT OF MANDAMUS i. Setting aside the impugned Assessment Order in Form GST ASMT
The judgment continues below.
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