M/S Mitra Cement Iron And General Stores vs. Assistant Commissioner Of State Tax
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APHC010111032026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] TUE AY,THE TENTH 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: 6015/2026 Between:
M/S MITRA CEMENT IRON AND GENERAL STORES,, REPRESENTED BY THE PROPRIETRIX SMT. GIDDA NAGA VIJAYA KUMARI, DOOR NO 2-170, MAIN ROAD,DUVVA, TANUKU MANDALAM, WEST GODAVARI DISTRICT, ANDHRA PRADESH, PIN 534 156. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, TANUKU CIRCLE, D.NO.20-53, UPSTAIRS SBI, EMANI VANI STREET, TANUKU, WEST GODAVARI, ANDHRA PRADESH-534 211. 2. DEPUTY ASSISTANT COMMISSIONER OF STATE TAX1, OFIFCE OF ASSISTANT COMMISSIONER(ST), TANUKU CIRCLE, D.NO.20-53, UPSTAIRS SBI, EMANI VANI STREET, TANUKU, WEST GODAVARI, ANDHRA PRADESH-534 211. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503. 4. BRANCH MANAGER, STATE BANK OF INDIA, DUVVA BRANCH, INDIRA CENTRE MAIN ROAD, DUVVA, WEST GODAVARI, ANDHRA
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PRADESH, PIN 534134. ...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 top leased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned arrear Urgent Notice dated 09-02-2026 and the garnishee Notice in Form GST DRC-13 dated 06- 02- 2026, the claimed Notice in Form GSTR-3A dated 27-04-2023, the claimed orders in Form GST ASMT-13 and its summary in Form GST DRC- 07 both dated 29-06- 2023 issued under Section 62 of the GST Acts read with Rule 142(5) of the GST Rules by the Respondent No 1 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 to stay the collection of the disputed tax of Rs. 4,57,940, the disputed interest of Rs.15,582 and the disputed penalty of Rs.4,57,940 (Total disputed amount of Rs.9,31,462); and to pass such other order or orders in the interest of Justice lest the petitioner will be put to irreparable economic loss. The balance of convenience is clearly in favour of the petitioner and against the Respondents. These demands have no legs to stand. Counsel for the Petitioner:
J.N VENKATA SURESH KUMAR 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, which is registered under the Goods and Services Tax (for short, the ‘GST Act’) Act, 2017 had not filed its returns for January to March, 2023. In view of the failure to file such returns, the 2nd respondent passed a summary of the order, dated 29.06.2023, under Section 62 of the GST Act. Thereafter, the petitioner had filed returns in relation to these months on 12.08.2023, along with necessary tax, interest and late fee.
However, the respondent authorities continued to press for recovery of tax and other amounts, raised under the aforesaid order of assessment, dated 29.06.2023. As a part of such recovery process, the garnishee notices were also issued on 06.02.2026. Aggrieved by this recovery process, the petitioner has approached this Court, by way of the present writ petition.
Section 62 (2) of the GST Act, stipulates that whenever an order of assessment is passed, on the ground of non-filing of returns, the said order would be deemed to have been withdrawn, if the said registered person files returns, for the relevant period, within 30 days from the date of the order passed under Section 62 of the GST Act. A further period of 30 days is granted for filing the said returns, subject to payment of late fee and interest. In the present case, the petitioner had filed his returns on 12.08.2023 which is about 14 days beyond the period of 30 days provided under Section 62 of the GST Act.
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In view of the submission of the learned counsel for the petitioner that the late fee and interest had also been paid on the tax deposited along with the returns, the provisions of 62 (2) of the GST Act would be applicable and the impugned order, dated 29.06.2023 would be deemed to have been withdrawn.
The Writ Petition is accordingly disposed of. Needless to say, the garnishee orders etc., passed for recovery of tax and other amounts under the order, dated 29.06.2023 shall also stand withdrawn. This order is subject to verification by the respondents as to the date of payment of the filing of returns and payment of tax, interest and late fee. 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: 10.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6015/2026
Date: 10.03.2026 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.