Medigo Life Sciences PVT LTD vs. The State Of Ap
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APHC010082082026
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 Nos.: 4785 & 4926/2026
WRIT PETITION NO: 4785/2026 Between:
M/S.MEDIGO LIFE SCIENCES PVT LTD, 30-6-43, GROUND FLOOR, RCC BUILDING, LIKKIPULAIAH STREET, DURGA AGRAHARAM, VIJAYAWADA, ANDHRA PRADESH-520002. REPRESENTED BY ITS MANAGING DIRECTOR,
KARIVEMULA YUVARAJ YADAV, S/O.RAMULU, AGED ABOUT 36 YEARS.
...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP.522238
ASSISTANT COMMISSIONER ST, SURYARAOPET CIRCLE, VIJAYAWADA II. 520007
DEPUTY ASSISTANT COMMISSIONER STIII, SURYARAOPET CIRCLE, NO II DIVISION, VIJAYAWADA. 520007
...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
2 RRR, J & TCDS, J W.P.Nos.4785 & 4926 of 2025
ASMT-13 order 14-08-2024 for the month of 05/2024, passed by the 2 respondent 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 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 pleased to grant stay of all further proceedings, including recovery, pursuant to the orders passed by the 2nd respondent in Form ASMT-13 dt. 19-06- 2023 for the period Apr, 2023 imposing on SGST of Rs. 128853/- and CGST of Rs. 128853/- (total Rs.257706/-) and interest of CGST of Rs. 1906/- and SGST of Rs.1906/- (total Rs.3812/-) pending disposal of the Writ petition and pass Counsel for the Petitioner:
SINGARAJU MAHASWETHA VARMA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
3 RRR, J & TCDS, J W.P.Nos.4785 & 4926 of 2025
The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
As both these Writ Petitions raise the same issues, they are being disposed of, by way of this common order.
The petitioner was served with an order of assessment, dated 19.06.2023, for the month of April 2023, passed under Section 62 of the GST Act. Subsequent to the said order, the petitioner is said to have filed its returns for the said month along with payment of taxes, interest and late fee. Similarly, another order of assessment, dated 14.08.2024 came to be served on the petitioner for the month of May 2024. This order was also served on the petitioner under Section 62 of the GST Act. Thereafter, the petitioner is said to have filed the necessary returns, late fee and interest along with the tax payable under the said returns.
The petitioner has now approached this Court, by way of the present Writ Petitions contending that the respondents are seeking to recover taxes demanded under the aforesaid orders of assessment and the same is impermissible.
It is the contention of the petitioner that once the petitioner had filed returns along with necessary tax, interest and late fee, for the time stipulated therein and with certain amounts to be paid, the order passed under Section 62 would have to be deemed to have been withdrawn.
4 RRR, J & TCDS, J W.P.Nos.4785 & 4926 of 2025
The learned Government Pleader for Commercial Taxes, on instructions, submits that the necessary taxes, interest and late fee appear to have been paid.
In the circumstances, it must be declared that the order of assessment, dated 19.06.2023 and the order of assessment, dated 14.08.2024 are deemed to have been withdrawn.
Accordingly, the Writ Petitions are 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:18.03.2026 MJA
5 RRR, J & TCDS, J W.P.Nos.4785 & 4926 of 2025
278
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION Nos.: 4785 & 4926/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
MJA
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.