Sree Khritvik Engineering Services vs. Assistant Commissioner
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APHC010124182026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE ELEVENTH 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: 6493, 6494, 6495 AND 6508 OF 2026 In W.P.No.6493/20026: Between:
SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001
...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST), KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
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
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pleased to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Assessment Order in Form ASMT-13 and in Form DRC-07 dated 13.09.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period July 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass In W.P.No.6494/2026: Between:
SREE KHRITVIK ENGINEERING SERVICES,, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001
...PETITIONER AND 1. ASSISTANT CORRIMISSIONER ST, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT - 516001
DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
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 to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Assessment Order in Form ASMT-13 and in Form DRC-07 dated 19.08.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period June 2024 and subsequent attachment
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notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same In W.P.No.6495/2026: Between:
SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001
...PETITIONER AND 1. ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001 3. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
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 to grant stay of all further proceedings pursuant to the impugned Assessment Order dated 15.07.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period May 2024, and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent and pass
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In W.P.No.6508/2026: Between:
SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001
...PETITIONER AND 1. ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
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 to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Assessment Order in Form ASMT-13 and in Form DRC- 07 dated 21.06.2024 passed by the 1ST Respondent under Section 62(1) of the GST Act, 2017 for the months of March 2024 and April 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2 Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14, 19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass
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The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
As all these writ petitions arise out of the same set of facts, they are being disposed of, by way of this common order:
The petitioner is a registered person under the Goods and Services Tax Act, 2017 (for brevity, the “GST Act”). The petitioner was served with orders of assessment issued under Section 62 of the GST Act, for various periods. Thereafter, the petitioner is said to have been filed necessary returns and also paid the tax, late fee and interest payable on account of such delay in filing the returns. The details of the period of assessment, dates of order of assessment as well as filing of returns are extracted below. Sl.No W.P.No Period of assessment Date of Assessment order Date of filing of GSTR-B No.of days delay after prescribed 120 days under 62(2) 1 6493/2026 July 2024 13.09.2024 22.01.2025 9 days 2 6494/2026 June 2024 19.08.2024 22.01.2025 34 days 3 6495/2026 May 2024 15.07.2024 12.01.2025 58 days 4 6508/2026 March 2024 & April 2024 21.06.2026 08.11.2024 10.12.2024 18 days 50 days
The learned Government Pleader, on instructions submits that all the necessary amounts have been paid by the petitioner.
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In view of the aforesaid submissions, this Writ Petition is disposed of with a declaration that the aforesaid orders of assessment are deemed to have been withdrawn. 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: 11.03.2026 KA
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199 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 6493, 6494, 6495 AND 6508 OF 2026
Date: 11.03.2026 KA
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.