Sri Rama Timber Depot vs. The State Of Andhra Pradesh
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APHC010136802026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7463/2026 Between:
SRI RAMA TIMBER DEPOT, 5/111, MAIN ROAD, TALLAPUDI, WEST GODAVARI, ANDHRA PRADESH - 534 341. REPRESENTED BY ITS PROPRIETOR, SRI. KAIGALA SURYACHANDRA RAO,
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH--522241
THE ASSISTANT COMMISSIONER ST, NIDADAVOLE CIRCLE, NIDADAVOLE WEST GODAVARI DISTRICT, ANDHRA PRADESH 534301. ...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 appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring that the assessment ASMT-13 order dated 13.08.2025, passed by the 2nd respondent for the month of June 2025, on best judgment basis without providing any opportunity to the petitioner as illegal, arbitrary, contrary to the provisions of the GST Act, 2017, contrary to the circulars issued by the Central Board of
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Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same 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 Counsel for the Petitioner:
SINGAM SRINIVASA RAO Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following:
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The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with an order of assessment dated 13.08.2025 in relation to the month of June, 2025, passed under section 62 of the GST Act.
The petitioner was now approached this Court with the complaint that the respondent authorities are seeking to recover the amounts due under the said order despite the fact that the petitioner had already filed returns for the said month along with tax, interest and late fee.
The learned Government Pleader, on the instructions, submits that necessary amounts have been paid and the returns have been filed.
In view of the provisions under section 62 of the GST Act, the said order of assessment dated 13.08.2025 would have been withdrawn on account of subsequent filing of the returns as well as payment of the necessary amounts.
Accordingly the writ petition is disposed of. As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R RAGHUNANDAN RAO, J
________________ T.C.D.SEKHAR, J
2026 SSA/CMK
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254 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 7463 of 2026 (per Hon’ble Sri Justice R Raghunandan Rao)
2026
SSA/CMK
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.