R Yedukondalu vs. The Assistant Commissioner
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APHC010057842026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3537/2026 Between:
R YEDUKONDALU, HAVING ITS REGISTERED PREMISES AT D. NO. 2/118, MAIN ROAD, KATTUBADIPALEM, G KONDURU, NTR DISTRICT .
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST) IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION, VIJAYAWADA - 521 456
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237 .
...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 one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No.GSTO-2/2022- 23/APTIS/ASMT-13 Dt. 25.01.2023 for November 2022 vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for March, 2025 vide Reference No ZD3709250126555 Dt. 12.08.2025 for April, 2025 vide Reference No ZD370925012729Y Dt. 12.08.2025 for May, 2025 and vide Reference No
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ZD370925012748Y Dt. 12.08.2025 for June, 2025 as illegal. arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and Set aside the same or to pass such to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the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 DIRECT the 1st Respondent to not to initiate any coercive steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No. GSTO-2/2022-23/APTIS/ASMT-13 Dt. 25.01.2023 for November 2022; vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for March, 2025; vide Reference No: ZD3709250126555 Dt. 12.08.2025 for April, 2025; vide Reference No : ZD370925012729Y Dt. 12.08.2025 Tor May, 2025 and vide Reference No: ZD370925012748Y Dt. 12.08.2025 for June, 2025 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.3537 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The 1st respondent had passed orders of assessment, under Section 62 of the Goods and Services Act, 2017 (herein referred to as ‘the Act’), on the ground that, the petitioner had not filed its returns. Thereafter, the petitioner had filed its returns, which are also set out in the table extracted below:
Sl.No.
Month Date of Order U/s.62 Date of filing returns Date of payment 1 November, 2022 25.01.2023 05.02.2023 05.02.2023 2 March, 2025 13.05.2025 09.01.2026 09.01.2026 3 April, 2025 12.08.2025 21.01.2026 21.01.2026 4 May, 2025 12.08.2025 22.01.2026 22.01.2026 5 June, 2025 12.08.2025 22.01.2026 22.01.2026
The petitioner has now approached this Court, by way of the present Writ Petition, on the ground that, the respondents were seeking to recover taxes and other amounts, raised under the aforesaid orders of assessment. It is contended that, the aforesaid orders of assessment, are deemed to have been withdrawn, on account of Section 62(2) of the Act, which mandates that filing of returns, within the stipulated time, or thereafter, on payment of late fee and interest, are sufficient for the legal fixation, set out in Section 62(2) of the Act.
The learned Government Pleader for Commercial Taxes, appearing for the respondents, has fairly conceded that, the petitioner had paid all the taxes, interest and late fee payable, on the basis of the returns filed by the petitioner. The learned Government Pleader for Commercial Taxes would submit that, in
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such circumstances, it would still be open to the respondent authorities to undertake a fresh round of assessment, if it so required.
Recording the above submission, it must be held that the aforesaid orders of assessment are clearly deemed to have been withdrawn.
Accordingly, this Writ Petition is allowed, declaring the aforesaid orders of assessment, passed under Section 62 of the Act by the 1st respondent, 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:25.02.2026 KPV
5 RRR,J & TCDS,J W.P.No.3537 of 2026
138
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.3537 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
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.