Cause title — parties, addresses and appearances
APHC010589222025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3529]
WEDNESDAY,THE NINETEENTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 30479 & 30482 of 2025
IN WRIT PETITION No.30479 / 2025
Between:
1. M/S. RACY PROJECTS, REP. BY ITS MANAGING PARTNER, SRI
KORPU WR CHOWDARY, 11-3/20/6, 102, LAKSHMI MADHURA
HEIGHTS,
ROAD
NO.3,
GAYATRI
NAGAR,
PM
PALEM,
VISAKHAPATNAM-530 041 ANDHRA PRADESH.
...PETITIONER
AND
1. ASSISTANT COMMISSIONER, BHEEMILI, VISAKHAPATNAM I,
ANDHRA PRADESH.
2. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF
FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG,
NEW DELHI-110 001.
3. STATE
OF
ANDHRA
PRADESH,
REP.
BY
ITS
PRINCIPAL
SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
4. UNION BANK OF INDIA, REP. BY ITS BRANCH MANAGER 30-15-
58,
SILVER
WILLOW,
1ST
FLOOR,
DABAGARDENS,
VISAKHAPATNAM-530 020, AP.
...RESPONDENT(S):
2
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 or any other appropriate writ or order or
direction - (a) setting aside the assessment order dated 27.05.2024 passed
by the 1st Respondent for the tax period March, 2024 under Section 62 of the
GST Act in Form ASMT-13 and DRC-07 as being void, in violation of
principles of natural justice, in violation of Section 75(7) of the GST Act, illegal
for not containing any signature and DIN, amounting to double taxation and
adoption of high-pitched amounts on the basis of errors apparent from the
record- and (b) alternatively, direct that no enforcement or recovery of the
amounts levied under the assessment order dated 27.05.2024 can be made
and that the limitation to file statutory appeal under Section 107 of the GST
Act does not commence until the order dated 27.05.2024 is communicated
with a detailed order and uploaded on GST portal with a valid signature, valid
DIN in terms of Circular dated 01.08.2022 issued by the Respondent in
accordance with law or (c) alternatively, direct the 1st Respondent to accept
the GSTR-3B return filed by the Petitioner on 30.10.2024 for March, 2024 by
withdrawing the order in ASMT-13 dated 27.05.2024 under Section 62(2) of
the GST Act and pass
IN WRIT PETITION NO: 30482/2025
Between:
1. RACY PROJECTS, REP. BY ITS MANAGING PARTNER, SRI KORPU
WR CHOWDARY, 11-3/20/6, 102, LAKSHMI MADHURA HEIGHTS,
ROAD NO.3, GAYATRI NAGAR, PM PALEM, VISAKHAPATNAM-530
041, ANDHRA PRADESH.
...PETITIONER
AND
1. ASSISTANT COMMISSIONER, BHEEMILI, VISAKHAPATNAM I,
ANDHRA PRADESH.
2. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF
FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG,
NEW DELHI-110 001.
3. STATE
OF
ANDHRA
PRADESH,
REP.
BY
ITS
PRINCIPAL
SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
3
4. UNION BANK OF INDIA, REP. BY ITS BRANCH MANAGER, 30-15-
58,
SILVER
WILLOW,
1ST
FLOOR,
DABAGARDENS,
VISAKHAPATNAM-530 020, AP.
...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 or any other appropriate writ or order or
direction - (a) setting aside the assessment order dated 16.08.2023 passed
by the 1 Respondent for the tax period June, 2023 under Section 62 of the
GST Act in Form ASMT-13 and DRC-07 as being void, in violation of
principles of natural justice, in violation of Section 75(7) of the GST Act, illegal
for not containing any signature and DIN, amounting to double taxation and
adoption of amounts without any basis and (b) alternatively, direct that no
enforcement or recovery of the amounts levied under the assessment order
dated 16.8.2023 can be made and that the limitation to file statutory appeal
under Section 107 of the GST Act does not commence until the order dated
16.8.2023 is communicated with a detailed order and uploaded on GST portal
with a valid signature, valid DIN in terms of Circular dated 01.08.2022 issued
by the 3rd Respondent in accordance with law or (c) alternatively, direct the
1st Respondent to accept the GSTR-3B return filed by the Petitioner on
05.10.2023 for June, 2023 by withdrawing the order in ASMT-13 dated
16.08.2023 under Section 62(2) of the GST Act and pass
Counsel for the Petitioner:
1. KARTHIK RAMANA PUTTAMREDDY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
4
The Court made the following common order: (Per Hon’ble Sri Justice R.Raghunandan Rao)
Since the petitioner is the same in both the writ petitions, they are being disposed of by way of this common order.
2.Heard Sri Karthik Ramana Puttamreddy, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Taxes appearing for the respondents.
3.In W.P.No.30479 of 2025, the petitioner was served with an order of assessment, dated 27.05.2024, passed under Section 62 of the Goods and Services Tax Act, 2017 (for short “the GST Act”) for the period of March, 2024. Similarly, in W.P.No.30482 of 2025, the petitioner was served with an order of assessment, dated 16.08.2023 for the period of June, 2023 under Section 62 of the GST Act.
4.The petitioner has now approached this Court for setting aside these orders of assessment on the ground that the petitioner had filed the necessary returns, paid the tax as also late fee in filing of returns and payment of the tax.
5.Learned counsel for the petitioner would contend that in terms of Section 62(2) of the GST Act, the orders of assessment would be deemed to have been withdrawn upon filing of returns, payment of tax and other charges, within the stipulated period and on payment of late fee if there has been further delay. He would submit that in such circumstances, this Court by a 5
judgment, dated 13.08.2025 in W.P.No.20705 of 2025, on similar facts, had allowed the writ petition filed therein declaring that the assessment orders therein are deemed to have been withdrawn.
6.Following the same, these Writ Petitions are allowed declaring that the assessment order, dated 27.05.2024 for the period of March, 2024 and assessment order, dated 16.08.2023 for the period June, 2023 are deemed to have been withdrawn. However, the liability of the petitioner to pay interest on account of the delayed payment of tax, if any, would not be absorbed. There shall be o 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: 19.11.2025 KA
6
169 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 30479 & 30482 of 2025 Date: 19.11.2025 KA
