M/S. Rama Enterprises vs. The Assistant Commissioner (St)
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APHC010057862026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE FIFTEENTH 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: 3580/2026 Between:
M/S. RAMA ENTERPRISES, HAVING ITS REGD. PREMISES AT D. NO. 6-75 KALAGARA, VISSANNAPETA, KRISHNA DISTRICT ANDHRA PRADESH - 521 214
REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. DESIREDDY SRINIVASA REDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION, VIJAYAWADA - 521 456
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...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 tomaybe pleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No. GSTO-4/2022- 23/APTIS-2/ASMT-13 Dt. 15.03.2023 for December 2022 and vide Reference No. GSTO-4/2022-23/ APTIS-3/ASMT-13 Dt. 24.04.2023 for January 2023 as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in
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the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and set aside the same or to pass such to pass such IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the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 maybe pleased to DIRECT the 1st Respondent not to initiate any coercive steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No.: GSTO-4/2022-23/ APTIS-2/ASMT-13 Dt. 15.03.2023 for December 2022 and vide Reference No. GSTO-4/2022-23/ APTIS-3/ASMT- 13 Dt. 24.04.2023 for January 2023 pending disposal of the present Writ Petition or to pass such other Order(s) as this Hon’ble Court deems fit, proper and necessary in the interest of justice Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P. V. Sai Rajesh, the learned counsel appearing for the petitioner and the learned Assistant Government Pleader for Commercial Taxes appearing for the respondents.
The Assessing Officer had passed orders of assessment, dated 15.03.2023 & 24.04.2023, for the months of December, 2022 & January, 2023, under Section 62 of the S.G.S.T. Act, 2017. These orders of assessment, came to be passed, on account of non-filing of returns, for the said months.
The petitioner has now approached this Court, by way of the present Writ Petition, contending that, the respondents are seeking to recover the tax amounts raised, under these two orders of assessment, despite the fact that the petitioner had filed its returns along with tax, late fee and interest payable, for the said months.
The petitioner contends that, on account of the filing of the returns and payment of amounts due, the said orders of assessment, would have to be deemed to have been withdrawn, under Section 62(2) of the G.S.T. Act and the respondent authorities cannot initiate coercive process for recovery of such amounts.
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The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the returns have been filed for the relevant months, along with all the dues payable.
In those circumstances, the benefit of Section 62(2) of the G.S.T. Act would be available to the petitioner and the said orders of assessment will have deemed to have been withdrawn.
Accordingly, this Writ Petition is allowed. The declaration that the orders of assessment, dated 15.03.2023 & 24.04.2023, are deemed to have been withdrawn and no coercive steps can be taken for recovery of the taxes or other amounts raised, under these two orders of assessment.
There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
__________________ T. C. D. SEKHAR, J
Date:15.04.2026 KPV
5 RRR,J & TCDS,J W.P.No.3580 of 2026
184
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No:3580 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.