M/S. Haripriya Enterprises vs. The Assistant Commissioner (State Taxes)
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APHC010121892026
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: 6630/2026 Between:
M/S. HARIPRIYA ENTERPRISES, GSTID-37ABTPC3401F2ZX REP. BY ITS PROPRIETOR, SRI C.S. JAGADEESH PRASAD D.NO.8-5/3, MAIN ROAD, OPP PRIYA THEATRE UNDI - 534199, WEST GODAVARI DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAXES, BHIMAVARAM CIRCLE
ELURU DIVISION, BHIMAVARAM-534201
WEST GODAVARI DISTRICT, A.P.
THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DIST., ANDHRA PRADESH
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001
...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 Order or Direction more particularly in the nature of Mandamus declaring the action of the 1st Respondent in not withdrawing the impugned orders in Form ASMT-13, dated
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2023 for the months June and July - 2023, under the AP Goods and Service Tax Act, 2017 even though the Petitioner had filed the returns in Form GSTR-3B for the said months after paying applicable taxes, late fees and interest, as illegal, arbitrary, in violation of principles of natural justice, contrary to Section 62(2) of the GST Act read with Rule 100(1) of the Goods and Service Tax Rules, 2017 and set aside the same, 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 pursuant to the impugned GST orders in ASMT-13, dated 27.9.2023 for the months June & July 2023, passed by the 1st Respondent under Section 62 of the Act as in contravention of Section 62(2) of the Act, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI 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)
The petitioner herein was served with an order of assessment, dated 27.09.2023, in relation to the tax period June – July 2023, passed under Section 62 of the AP GST Act, 2017. This order had been passed on account of non-filing of the returns by the petitioner, for these two months. Subsequently, the petitioner is said to have filed its returns along with the tax, interest and late fee that would be payable on account of the delay in the filing of the returns.
The petitioner has now approached this Court, with the complaint that the respondents are seeking to recover taxes and other amounts levied under the said orders of assessment, even though the said orders would be treated as deemed to have been withdrawn by virtue of Section 62 (2) of the GST Act.
The learned Government Pleader for Commercial Taxes, on instructions, submits that the necessary taxes, interest, etc. have been paid by the petitioner and that the necessary returns have also been filed.
In that view of the matter, it must be held that Section 62 (2) of the GST Act would be attracted and the said orders would have to be deemed to have been withdrawn. The Writ Petition is disposed of, accordingly. There shall be no order as to costs.
4 RRR, J & TCDS, J W.P.No.6630 of 2026
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.No.6630 of 2026
259
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6630/2026 (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.