Judgment
Date of reserved for orders : nil Date of pronouncement : 14.07.2026 Date of uploading : 23.07.2026 APHC010237152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3549] TUESDAY, THE 14th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 13351/2026 Between:
1. DEVANSHI FILTER LINE, (REPRESENTED BY ITS MANAGING PARTNER KANNEPOTI VENKATA MOHANA REDDIYYA) 7-2-22/1, FLAT NO.402, BHARATHI HOMES, DONAKA ROAD, PATAMATA, VIJAYWADA, KRISHNA, ANDHRA PRADESH - 520 010.
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER ST, PATAMATA CIRCLE, VIJAYAWADA-ILL DIVISION, D. NO. 20-1-34, 2ND FLOOR, JRR COMMERCIAL BUILDING, AYODHYA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 003 2. STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228
...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 appropriate writ or order or direction setting aside impugned Assessment Orders issued on dt.18.11.2021 and dt.20.05.2022 both bearing SA3 of ASMT13 of 2021-22
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issued by the 1 Respondent for the tax periods2021-22 as being issued arbitrarily, without authority of law and in violation of Articles 14, 19(1)(g) O.Sand 265 of the Constitution of India and provisions of CGST and APGST Act, 2017 and for the reason that the actual tax liability is discharged by the petitioner 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 grant stay of all further proceedings pursuant to impugned Assessment Order in Form GST ASMT-13 dt.20.05.2022 and dt. 20.05.2022 SA3/ASMT13/2021-22 issued by the 1st Respondent for the tax period 2021- 22 and consequent recovery notice issued in Form GST DRC-16 dt.20.08.2025 and in Form GST DRC- 17 dt.17.11.2025 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship and pass Counsel for the Petitioner:
1. Y SREENIVASA REDDY 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 TUHIN KUMAR GEDELA
WRIT PETITION NO: 13351 of 2026
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
Heard Mr.Md. Asrar Ahmed, learned counsel representing the learned counsel for the petitioner and Mr. M. Venkata Krishna Rao, learned Government Pleader for Commercial Tax, appearing for the respondents.
2.
Petitioner, a partnership firm, engaged in the business of supplying services was assessed under the GST Act, for the tax period from October, 2021 to March, 2022 by an assessment order dated 20.05.2022 and for the tax period from March, 2021 to September, 2021 by an assessment order dated 18.11.2021. The said 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 period.
3.
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.
4.
At that stage, the petitioner had filed the writ petition challenging the aforesaid impugned orders of assessment.
5.
Learned counsel contends that the order passed under Section 62 of the GST Act would be deemed to have been withdrawn, upon the dealer filing
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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.
6.
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:
Assessment period Assessment order Date of filing of GSTR-3B March-2021 18.11.2021 08.06.2026 April-2021 18.11.2021 08.06.2026 May-2021 18.11.2021 08.06.2026 June-2021 18.11.2021 08.06.2026 July-2021 18.11.2021 08.06.2026 August-2021 18.11.2021 08.06.2026 September-2021 18.11.2021 08.06.2026 October-2021 20.05.2022 08.06.2026 November-2021 20.05.2022 08.06.2026 December-2021 20.05.2022 08.06.2026 January-2022 20.05.2022 08.06.2026 February-2022 20.05.2022 08.06.2026 March-2022 20.05.2022 08.06.2026
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7.
In similar circumstances, a Division Bench of this Court in Brothers Engineering and Errectors Ltd., Vs. State of Andhra Pradesh1., following earlier judgments of the Hon’ble High Court of Madras in Helmet House Vs.
Deputy State Tax Officer-1, Madurai 2 ., 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.
8.
In the present case, the said judgments would apply. The legal position on the issue is not disputed by learned counsel for the respondents, but he submits that petitioner has to pay additional late fee also.
9.
Accordingly, the writ petition is allowed declaring that the orders of assessment dated 18.11.2021 and 20.05.2022, passed under Section 62 of the GST Act, is deemed to have been withdrawn on payment of additional late fee, if the same is not paid and no steps for recovery shall be initiated or continued for recovery of the taxes and dues raised under the aforesaid orders of assessment.
1 (2025) 34 Centax 39 (A.P) 2 (2024) 23 Centax 57 (Mad.)
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10.
There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________________ TUHIN KUMAR GEDELA, J
GVK Whether the order is :
Speaking
Reasoned
Reportable Non-reportable
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17 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA
WRIT PETITION No.13351 of 2026
Dt. 14.07.2026
GVK