Judgment
NJS,J & TCDS,J WP_22472_2026 1 APHC010409082026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 22472 of 2026 Bench Sr.No:- 6 [3543]
M/s Siba Agencies ...Petitioner Vs.
The Assistant Commissioner State Taxes and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 10th August 2026 Present :
Advocate for Petitioner:
SRINIVASA RAO KUDUPUDI Advocate(s) for Respondent(s):
GP FOR COMMERCIAL TAX,
NJS,J & TCDS,J WP_22472_2026 2 HON’BLE SRI JUSTICE NINALA JAYASURYA
AND
HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.22472 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
1.
The petitioner was a registered person under provisions of the Goods and Service Tax Act, 2017 on the rolls of 1st respondent. The petitioner was registered as a trading unit in Vijayawada and started business from 29.04.2022.
2.
The petitioner did not file GSTR-3B return for the period November, 2022. The 1st respondent issued notice under Section 46 of the GST Act and despite the same, the petitioner did not turn up. In those circumstances, the 1st respondent has passed assessment order dt.21.01.2023 by exercising power under Section 62 of the said Act.
3.
It is the case of the petitioner that it could not file GSTR-3B returns, as the registration of the petitioner was cancelled by order dt.24.06.2023, with effect from 31.08.2022. It was further contended that in view of closure of the business, the petitioner is not intending to question the order of cancellation of its registration.
4.
The counsel for the petitioner would further submit that, the 1st respondent may be directed to accept GSTR-3B returns manually, in view of the peculiar circumstances of the case, and to drop all further
NJS,J & TCDS,J WP_22472_2026 3 proceedings pursuant to order of assessment dt.21.01.2023. He would further submit that the petitioner is ready to pay late fee and additional fee as prescribed under Section 62 (2) of GST Act.
5.
On the other hand, the Assistant Government Pleader appearing for the respondents reports no objection to receive GSTR-3B returns manually, for the month of November, 2022, provided the petitioner pays the prescribed fee under the Act.
6.
As per Section 62 of GST Act the Proper Officer may proceed to assess the tax liability of the registered person to the best of his judgment taking into account all the relevant material, which is available or which he has gathered and issue an Assessment Order, within a period of five (05) years from the date specified under Section 44 for furnishing of annual return for the financial year to which the tax not paid relates to.
7. Further as per Section 62(2), if the registered person furnishes valid return within sixty (60) days of service of Assessment Order under sub section (1), the said Assessment Order shall be deemed to have been withdrawn, but the liability for payment of interest under sub section (1) of section 50 or for payment of late fee under section 47 shall continue.
NJS,J & TCDS,J WP_22472_2026 4 8.
In the case on hand, as the petitioner is not intending to continue its business, taking into consideration of the peculiar facts and circumstances of the case, we deem it appropriate to dispose of the writ petition with a direction to the respondents to accept GSTR-3B returns manually in relation to the period November, 2022 from the petitioner within a period of four (04) weeks from the date of receipt of copy. It is needless to mention the petitioner shall pay the late fee and additional late fee as per Section 62 (2) of the GST Act. Further, upon filing such return along with requisite fee, the Assessment Order dt.21.01.2023 would be deemed to have been withdrawn.
9.
Accordingly, the writ petition is disposed of. There shall be no order as to costs.
As a sequel, pending applications, if any shall stand closed.
___________________________ JUSTICE NINALA JAYASURYA
______________________
JUSTICE T.C.D. SEKHAR 10.08.2026 DR
NJS,J & TCDS,J WP_22472_2026 5 66 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR
WP No.22472 of 2026 Date 10.08.2026
U DR