Gayatri Security Service vs. The Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
APHC010701712025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 2288, 2296 AND 2297 OF 2026 In W.P.No.2288/2026: Between:
M/S.GAYATRI SECURITY SERVICE,, 10-81/1OA, MARUTHI NAGAR, M R PALLI, TIRUPATHI, CHITTOOR-517501, ANDHRA PRADESH. REP. BY IT PROPRIETOR, CHITTA SIVA SANKAR REDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, TIRUPATHI-LL CIRCLE, TIRUPATI, CHITTOOR, A.P. -517501
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH.-522237
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring (1) the action of the 1st Respondent in passing the. Best of Judgment Assessments for the tax periods April' 2024 vide Assessment Order, dated 20.08.2024, May' 2024 vide Assessment Order dated 20.08.2024, June' 2024 vide Assessment Order dated 20.08.2024, July' 2023
2
vide Assessment Order dated 01.10.2024 and January' 2025 vide Assessment Order dated 13.03.2025,as arbitrary, contrary to law, without juri iction and in violation of Principles of Natural Justice (2) the action of the 1st Respondent in passing the Orders, without any signature of the Officer concerned either physically or digitally in the Orders, are not valid in the eye of law (3) the action of the 1st Respondent in passing the Orders, without generating DIN in the Orders as per Circular No. 128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the Assessment Orders under Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC-07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period April' 2024 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC-07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period May' 2024 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC-07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period June' 2024 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 01.10.2024, Summary of the Order in Form GST DRC-07 dated 01.10.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 01.10.2024, for the tax period July' 2024 the Assessment Order under Section 62 in Form GST ASMT- 13, dated 13.03.2025, Summary of the Order in Form GST DRC-07 dated 13.03.2025 and Attachment to the Assessment Order under Section 62 of the Act, dated 13.03.2025, for the tax period January' 2025, as null and void 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 to Suspend the Operation of the Assessment Orders under Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC- 07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period April‟ 2024; the Assessment Orders under Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC-07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period May‟ 2024; the Assessment Orders under
3
Section 62 in Form GST ASMT-13, dated 20.08.2024, Summary of the Order in Form GST DRC-07 dated 20.08.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 20.08.2024, for the tax period June‟ 2024; the Assessment Orders under Section 62 in Form GST ASMT-13, dated 01.10.2024, Summary of the Order in Form GST DRC-07 dated 01.10.2024 and Attachment to the Assessment Order under Section 62 of the Act. dated 01.10.2024, for the tax period July‟ 2024; the Assessment Order under Section 62 in Form GST ASMT-13, dated 13.03.2025, Summary of the Order in Form GST DRC-07 dated 13.03.2025 and Attachment to the Assessment Order under Section 62 of the Act, dated 13.03.2025. for the tax period January‟ 2025, passed by the 1st Respondent, pending disposal of the above Writ Petition,
In W.P.No.2296/2026: Between:
GAYATRI SECURITY SERVICE, 10-81/10A, MARUTHI NAGAR, M R PALLI, TIRUPATHI, CHITTOOR-517501 ANDHRA PRADESH. REP. BY IT PROPRIETOR, CHITTA SIVA SANKAR REDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, TIRUPATHI-LL CIRCLE, TIRUPATI, CHITTOOR, A.P 2. 2. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH.
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1ST Respondent in passing the. Best of Judgment Assessment for the tax period February, 2023 vide Assessment Order, dated 26.06.2023 and for the tax period March, 2023, vide Assessment Order, dated 26.06.2023, as arbitrary, contrary to law, without
4
juri iction and in violation of Principles of Natural Justice (1) (2) the action of the 1ST Respondent in passing the Orders, without any signature of the Officer concerned either physically or digitally in the Orders, are not valid in the eye of law (3) the action of the 1ST Respondent in passing the Orders, without generating DIN in the Orders as per Circular No. 128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Honble Supreme Court, are not valid and consequently set aside the Assessment Order under Section 62 in Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC-07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period February2023 the Assessment Order under Section 62 in Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC-07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period March 2023, as null and void 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 to Suspend the Operation of the Assessment Order under Section 62 in Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC- 07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period February‟ 2023; the Assessment Order under Section 62 in Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC-07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period March‟ 2023, passed by the 1STRespondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. In W.P.No.2297/2026: Between:
M/S.GAYATRI SECURITY SERVICE, 10-81/1OA, MARUTHI NAGAR, M R PALLI, TIRUPATHI, CHITTOOR-517501, ANDHRA PRADESH. REP. BY IT PROPRIETOR, CHITTA SIVA SANKAR REDDY
...PETITIONER AND
5
THE ASSISTANT COMMISSIONER ST, TIRUPATHI-LL CIRCLE, TIRUPATI, CHITTOOR, A.P.- 517501
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH-522237
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring 1) the action of the 1st Respondent in passing the. Best of Judgment Assessments for the tax periods April 2023 vide Assessment Order, dated 26.06.2023, May 2023 vide Assessment Order dated 12.07.2023, June 2023 vide Assessment Order dated 18.08.2023, July 2023 vide Assessment Order dated 22.09.2023 and March 2024 vide Assessment Order dated 22.05.2024, as arbitrary, contrary to law, without juri iction and in violation of Principles of Natural Justice (2) the action of the 1st Respondent in passing the Orders, without any signature of the Officer concerned either physically or digitally in the Orders, are not valid in the eye of law (3) the action of the 1st Respondent in passing the Orders, without generating DIN in the Orders as per Circular No. 128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the Assessment Orders under Section 62 in Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC-07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period April 2023 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 12.07.2023, Summary of the Order in Form GST DRC-07 dated 12.07.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 12.07.2023, for the tax period May 2023 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 18.08.2023, Summary of the Order in Form GST DRC-07 dated 18.08.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 17.08.2023, for the tax period June 2023 the Assessment Orders under Section 62 in Form GST ASMT-13, dated 22.09.2023, Summary of the Order in Form GST DRC-07 dated 22.09.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 19.09.2023, for the tax period July 2023, the Assessment Order under Section 62 in Form GST ASMT- 13, dated
6
2024, Summary of the Order in Form GST DRC-07 dated 22.05.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 22.05.2024, for the tax period March 2024, as null and void 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 to Suspend the Operation of the Assessment Orders under Section 62 Form GST ASMT-13, dated 26.06.2023, Summary of the Order in Form GST DRC- 07 dated 26.06.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 24.06.2023, for the tax period April‟ 2023; the Assessment Orders under Section 62 in Form GST ASMT-13, dated 12.07.2023, Summary of the Order in Form GST DRC-07 dated 12.07.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 12.07.2023, for the tax period May‟ 2023; the Assessment Orders under Section 62 in Form GST ASMT-13, dated 18.08.2023, Summary of the Order in Form GST DRC-07 dated 18.08.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 17.08.2023, for the tax period June‟ 2023; the Assessment Orders under Section 62 in Form GST ASMT-13, dated 22.09.2023, Summary of the Order in Form GST DRC-07 dated 22.09.2023 and Attachment to the Assessment Order under Section 62 of the Act, dated 19.09.2023, for the tax period July‟ 2023; the Assessment Order under Section 62 in Form GST ASMT-13, dated 22.05.2024, Summary of the Order in Form GST DRC-07 dated 22.05.2024 and Attachment to the Assessment Order under Section 62 of the Act, dated 22.05.2024, for the tax period March‟ 2024, passed by the 1®„ Respondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner(S):
SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
7
The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner was served with orders of assessment, under Section 62 of the Goods and Services Act, 2017 (for short “the GST Act”) for different assessment periods. The details of the said orders are given hereunder below: W.P.No. Assessment period Date of assessment order Tax demanded under the order in Rupees 2288/2026 April 2024 20.08.2024 8,09,834-00 May 2024 20.08.2024 7,97,970-00 June 2024 20.08.2024 7,86,486-00 July 2024 01.10.2024 7,92,228-00 January 2025 13.03.2025 6,47,144-00 2296/2026 Feb 2023 26.06.2023 6,80,992-00 March 2023 26.06.2023 7,71,048-00 2297/2026 April 2023 26.06.2023 6,61,424-00 May 2023 12.07.2023 6,57,572-00 June 2023 18.08.2023 6,59,178-00 July 2023 22.09.2023 6,63,514-00 March 2024 22.05.2024 6,66,738-00
The aforesaid orders came to be passed on the ground that the petitioner had not filed its returns, within time. Thereafter, the petitioner
8
contends that it had filed necessary returns and had also been paid tax and other amounts including late fee etc., on the turnovers disclosed by the petitioner.
The petitioner has now approached this Court with the contention that the respondents are seeking to recover the amounts demanded under the assessment orders set out above. It is the contention of the petitioner that such amounts are not payable as the appropriate returns had been filed within time stipulated under Section 62(2) of the GST Act and, consequently, the deeming clause available in Section 62(2) would be applicable and it would have to be deemed that the said orders of assessment have been withdrawn.
Learned Government Pleader does not dispute the facts set out in the affidavit filed in support of the writ petition.
In a similar situation, this Court while considering the provisions of Section 62 of the Act in a case of Brothers Engineering and Errectors Limited v. State of A.P.,1 held that any order passed under Section 62 of the Act would stand withdrawn upon the registered person filing the necessary returns along with payment of tax, interest and late fee within the statutory or extended period.
1 (2025) 34 Centax 39 (A.P.) : 2025 Supreme(Online)(AP) 14071
9
Inasmuch as said conditions are said to have been complied with, these Writ Petitions are allowed, declaring the orders of assessment set out above 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: 28.01.2026 KA
10
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 2288, 2296 AND 2297 OF 2026
Date:28.01.2026 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.