Judgment
APHC010274832026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15560/2026 Between:
1. M/S LAKSHMI HP GAS GRAMIN VITRAK, BY ITS PROPRIETOR MR.
PALANI BETAPPA, 3/26, MITTOOR ROAD, GUDUPALLI, CHITTOOR DISTRICT, ANDHRA PRADESH - 517 425.
GSTIN 37BGKPB8181J1Z1.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, PALAMANERU CIRCLE, CHITTOOR DISTRICT, ANDHRA PRADESH.-517408 2. THE JOINT COMMISSIONER STATE TAX, CHITTOOR DISTRICT, ANDHRA PRADESH.517001 3. THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.520001 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 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 tomay be pleased to issue a Writ, Order or direction particularly one
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in the nature WRIT OF MANDAMUS Setting aside the impugned Assessment Order in Form GST ASMT-13 bearing Reference No. ZD370624009064L dated 14.06.2024 passed by the 1st Respondent under Section 62 of the CGST/AP GST Act, 2017, for the tax period March 2024, as being illegal, arbitrary, without jurisdiction and contrary to the provisions of the Act Setting aside the consequential Summary Order in Form GST DRC-07 bearing Reference No. ZD370624009064L dated 14.06.2024 Declaring that the impugned Assessment Order stands deemed to have been withdrawn under Section 62(2) of the CGST/AP GST Act, 2017 Pass such IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the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 may be pleased to order Stay of all recovery proceedings Pursuant to the impugned Assessment Order bearing Ref. No. ZD370624009064L dated 14.06.2024 and Form DRC-07 dated 14.06.2024 issued by Respondent No.
1, and to pass such Counsel for the Petitioner:
1. K.RAGHAVENDER REDDY Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
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The Court made the following Order:
(per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered person under the Goods and Services Tax Act, 2017. The Assessing Authority, on the ground that the petitioner had not filed necessary returns for the period March 2025, had passed an order of assessment, dated 14.06.2024, under Section 62 of the GST Act.
2.
The learned counsel for the petitioner contends that the petitioner had filed the necessary returns, along with the tax and other dues on 26.06.2024.
3.
The petitioner has now approached this Court, with the complaint that the Assessing Authority is seeking to recover the amounts, claimed under the order, dated 14.06.2024, though the said order is deemed to have been withdrawn by virtue of the provision of Section 62 (2) of the GST Act.
4.
The learned Government Pleader for Commercial Taxes does not dispute the aforesaid facts.
5.
It is settled law that any order, passed under Section 62 of the GST Act, is deemed to have been withdrawn, once the registered person files the necessary returns along with tax and other dues payable under such returns.
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6.
In the present case, the petitioner has clearly complied with these requirements. In the circumstances, it must be held that the order of assessment, passed on 14.06.2024, is deemed to have been withdrawn.
7.
Accordingly, this Writ Petition is disposed of, with a further direction to the respondents not to seek to recover the amounts raised under the order, dated 14.06.2024, from the petitioner. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
________________ T.C.D. SEKHAR, J
Date:17.06.2026
MJA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 15560/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
Date:17.06.2026 MJA