Judgment
APHC010356962026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 22nd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19076/2026 Between:
1. SR MINING AND COSTRUCTIONS, A PARTNERSHIP FIRM, BEARING GSTIN 37ABGFS7038D1Z3, HAVING ITS PLACE OF BUSINESS AT 76197-Y-B-12, YELUKURUBUNGLOW, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH -518003, REPRESENTED BY ITS MANAGING PARTNER 1 AUTHORISED SIGNATORY, SRI SHEOJEE SINGH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,
REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, ANDHRA PRADESH - 522238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5 59, BLOCK B, R.K.SPRING VALLEY APARTMENTS,
BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521 151 3. THE ASSISTANT COMMISSIONER ST, KURNOOL-III CIRCLE, KURNOOL, ANDHRA PRADESH -518003.
...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
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pleased topleased to issue an order, direction or any appropriate writ, more particularly one in the nature of a WRIT OF MANDAMUS, declaring the best- judgment assessment in Form GST ASMT- 13 dated 15.06.2024 and consequential demand in Form GST DRC-07 bearing Reference No.
ZD370624009832C dated 15.06.2024, for the tax period April 2024, under Section 62 of the CGSTIAPGST Acts, as having stood deemed withdrawn under Section 62(2) upon filing of the valid GSTR- 3B return and discharge of the self-assessed tax, interest and late fee and consequently declare the continued reflection of the said demand on the GST portal as illegal, arbitrary, without jurisdiction and contrary to Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and further direct the Respondents to delete the impugned DRC-07 demand from the GST portal and refrain from taking any coercive recovery action pursuant thereto, including under Section 79 of the CGST/APGST Acts and pass WRIT PETITION NO: 19078/2026 Between:
1. M/S. SR MINING AND CONSTRUCTIONS, A PARTNERSHIP FIRM, BEARING GSTIN 37ABGFS7038D1Z3, HAVING ITS PLACE OF BUSINESS AT 76/97-Y-B-12, YELUKURU BUNGLOW, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH -518003, REPRESENTED BY ITS MANAGING PARTNER / AUTHORISED SIGNATORY, SRI SHEOJEE SINGH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,
REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, ANDHRA PRADESH - 522238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5 59, BLOCK B, R.K.
SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521, 151 3. THE ASSISTANT COMMISSIONER ST, KURNOOL-III CIRCLE, KURNOOL, ANDHRA PRADESH -518003.
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...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 an order, direction or any appropriate writ, more particularly one in the nature of a WRIT OF MANDAMUS, declaring the best- judgment assessment in Form GST ASMT- 13 dated 01.08.2024 and consequential demand in Form GST DRC-07 bearing Reference No.
ZD370824000158H dated 01.08.2024, for the tax period May 2024, under Section 62 of the CGST/APGST Acts, as having stood deemed withdrawn under Section 62(2) upon filing of the valid GSTR- 3B return and discharge of the self-assessed tax, interest and late fee and consequently declare the continued reflection of the said demand on the GST portal as illegal, arbitrary, without jurisdiction and contrary to Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and further direct the Respondents to delete the impugned DRC-07 demand from the GST portal and refrain from taking any coercive recovery action pursuant thereto, including under Section 79 of the CGST/APGST Acts and pass
WRIT PETITION NO: 19079/2026 Between:
1. M/S. SR MINING AND CONSTRUCTIONS, A PARTNERSHIP FIRM, BEARING GSTIN 37ABGFS7038D1Z3, HAVING ITS PLACE OF BUSINESS AT 76/97-Y-B-12, YELUKURUBUNGLOW, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH - 518003, REPRESENTED BY ITS MANAGING PARTNER / AUTHORISED SIGNATORY, SRI SHEOJEE SINGH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT VELAGAPUDI, AMARAVATI, ANDHRA PRADESH - 522238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5 59, BLOCK B, R.K.
SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU
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VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521 151 3. THE ASSISTANT COMMISSIONER ST, KURNOOL-LLL CIRCLE, KURNOOL, ANDHRA PRADESH - 518003.
...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 an order, direction or any appropriate writ, more particularly one in the nature of a WRIT OF MANDAMUS, declaring the best- judgment assessment in Form GST ASMT13 dated 17.05.2024 and the consequential electronic assessment order in Form GST ASMT-13 and demand summary in Form GST DRC-07, bearing
Reference No.ZD370524014292Ndated 17.05.2024, relating to the tax period March 2024 and Financial Year 2023-24,under Section 62 of the CGST/APGST Acts, as having stood deemed withdrawn under Section 62(2) upon filing of the valid GSTR-3B return and discharge of the self-assessed tax, interest and late fee and consequently declare the continued reflection of the said demand on the GST portal as illegal, arbitrary, without jurisdiction and contrary to Articles 14, 19(1 )(g), 265 and 300A of the Constitution of India and further direct the Respondents to delete the impugned DRC-07 demand from the GST portal and refrain from taking any coercive recovery action pursuant thereto, including under Section 79 of the CGST/APGST Acts and pass WRIT PETITION NO: 19084/2026 Between:
1. SR MINING AND CONSTRUCTIONS, A PARTNERSHIP FIRM, BEARING GSTIN 37ABGFS7038D123, HAVING ITS PLACE OF BUSINESS AT 76/97-Y-B-12, YELUKURU BUNGLOW, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH - 518003, REPRESENTED BY ITS MANAGING PARTNER / AUTHORISED SIGNATORY SRI SHEOJEE SINGH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,
REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT,
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VELAGAPUDI, AMARAVATI, ANDHRA PRADESH - 522238.
2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5 59, BLOCK B, R.K.
SPRING VALLEY APARTMENTS, BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDA VIJAYAWADA - 521 151 3. THE ASSISTANT COMMISSIONER ST, KURNOOL-LLL CIRCLE, KURNOOL, ANDHRA PRADESH - 518003
...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 an order, direction or any appropriate writ, more particularly one in the nature of a WRIT OF MANDAMUS, declaring the best- judgment assessment in Form GST ASMT-13 dated 16.05.2024 and consequential demand in Form GST DRC-07 bearing Reference No.
ZD370524014260U dated 17.05.2024, for the tax period February 2024, under Section 62 of the CGST/APGST Acts, as having stood deemed withdrawn under Section 62(2) upon filing of the valid GSTR-3B return and discharge of the self-assessed tax, interest and late fee and consequently declare the continued reflection of the said demand on the GST portal as illegal, arbitrary, without jurisdiction and contrary to Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and further direct the Respondents to delete the impugned DRC-07 demand from the GST portal and refrain from taking any coercive recovery action pursuant thereto, including under Section 79 of the CGST/APGST Acts and pass Counsel for the Petitioner:
1. VADLAPATLA SAI MALLIK Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX The Court made the following:
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOS: 19076, 19078, 19079 and 19084 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.
Petitioner a registered firm was assessed under the GST Act, for the tax period April 2024 by an assessment order dated 15.06.2024, for the tax period May 2024 by an assessment order dated 01.08.2024, for the tax period March 2024 by an assessment order dated 17.05.2024 and for the tax period February 2024 by an assessment order dated 16.05.2024. All 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.
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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 additional 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.19076 of 2026 April-2024 15.06.2024 20.07.2026 W.P.No.19078 of 2026 May-2024 01.08.2024 Not applicable W.P.No.19079 of 2026 March-2024 17.05.2024 20.07.2026 W.P.No.19084 of 2026 February-2024 16.05.2024 20.07.2026
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
1 (2025) 34 Centax 39 (A.P)
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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.
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 15.06.2024, 01.08.2024, 17.05.2024 and 16.05.2024, 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
2 (2024) 23 Centax 57 (Mad.)
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39 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos.19076, 19078, 19079 and 19084 of 2026
Dt. 22.07.2026
GVK