M/S.Abc Enterprises vs. Assistant Commissioner
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APHC010049842026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY,THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3525/2026 Between:
M/S.ABC ENTERPRISES, REP. BY ITS MANAGING PARTNER MINIGALA BHASKAR D.NO. 11/476B, VILLA NO 5, NSR VILAS, BY PASS SERVICE ROAD, MANGALAGIRI, GUNTUR, ANDHRA PRADESH, 522503. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, MANGALAGIRI CIRCLE, GUNTUR-I DIVISION, MANGALAGIRI, ANDHRA PRADESH. PIN 522503
JOINT COMMISSIONER ST, GUNTUR-I, ANDHRA PRADESH. PIN 522503
ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH. PIN 520001
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT,
VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.PIN 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 topleased to issue a Writ, Order or direction particularly one in the nature 'WRIT OF MANDAMUS' Krishna District 1. Setting aside the Impugned Assessment Order reference No. ZD370422004680S in form GST- ASMT- 13 dated 21.04.2022 an amount of Rs. 2,02,13,190/- (IGSTof Rs. 24,85,778/- , SGST of Rs. 88,63,706/- and CGST of Rs. 88,63,706/-) due to the non payment of tax for the period February-21 under Section 62 of the Central Goods and Services Act, 2017. 2. Setting aside the payment of the Interest of Rs. 39,67,324/- (IGST of Rs. 4,87,894/-, SGST of Rs. 17,39,715/- and CGST of Rs. 17,39,715/-) under Section 50(3) of the CGST Act, 2017. 3 Setting aside the payment of Penalty payment of Penalty an amount of Rs. 2,02,13,190/- (IGST of Rs. 24,85,778/-, SGST of Rs. 88,63,706/- and CGST of Rs. 88,63,706/-).
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 order stay of recovery of demand pursuant to the Impugned Assessment Order ZD370422004680S in form GST- ASMT- 13 dated 21.04.2022 issued by Respondent No. 1, and to pass Counsel for the Petitioner:
K.RAGHAVENDER REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered person, under the G.S.T. Act. The petitioner was served with an order of assessment, dated 21.04.2022, for the tax period, February – 2021, passed under Section 62 of the G.S.T. Act, on the ground that, the petitioner had not filed any returns for the said period.
The petitioner has now approached this Court with the contention that, the respondents are seeking to recover the tax levied, under the said assessment order, along with interest & penalty, on the basis of the said assessment order. The petitioner further contends that, the said order has to be treated to have been deemed to have been withdrawn, on account of the fact that, the petitioner had subsequently filed his returns and had cleared all the dues payable, under the said returns.
The learned counsel appearing for the petitioner, would also contend that, the respondents had recovered all the tax dues and other amounts claimed, under the said assessment order, by attaching the account of a sister concern of the petitioner and also happens to be a supplier of the goods to the petitioner.
In view of the fact that the petitioner has filed returns, it would have to be declared that the impugned order of assessment stands withdrawn, in terms of Section 62(2) of the G.S.T. Act. As far as recovery of tax, on the basis of the impugned order is concerned, the same shall abide by necessary proceedings that can be initiated by the petitioner.
Accordingly, this Writ Petition is disposed of. 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:27.04.2026
KPV THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No: 3525 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.