Sree Venkateswara Oil Mill vs. The Assistant Commissioner
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APHC010510572025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,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 NO: 26292/2025 Between:
SREE VENKATESWARA OIL MILL, D. NO. 5/350, KOTHAPALLE PANCHAYAT, MADUR ROAD, PRODDATUR, YSR DISTRICT, ANDHRA PRADESH - 516360, REP. BY ITS PROPRIETOR MR. YENUGU SIVANANDA REDDY.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), PRODDUTUR-I CIRCLE, KADAPA DIVISION, D. NO. 24/586, RAMESWARAM ROAD, VASANTHAPETA, PRODDUTUR, KADAPA DISTRICT, ANDHRA PRADESH-516164. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE 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 topleased to issue an appropriate Writ, Order or Direction more
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particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Best Judgment Assessment Order in Form GST ASMT-13, vide Reference No. ZD370723011521R, dated 15-07-2023, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Month of May, 2023, which should be deemed to have been withdrawn as the Petitioner has filed the Return in Form GSTR- 3B for the said month with delay, and which does not contain any electronically generated DIN, which does not contain any Signature/Digital Signature and is an unsigned order, which is arbitrary, without basis or material, without serving show cause notice and without affording opportunity of personal hearing as arbitrary, capricious, invalid, non- est, not orders in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and pass IA NO: 1 OF 2025 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 grant stay of all further proceedings, including recovery of tax pursuant to the impugned Ex-Parte Best Judgment Assessment Order in Form GST ASMT-13, vide Reference No.ZD370723011521R, dated 15-07- 2023, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Month of May, 2023, and pass Counsel for the Petitioner:
G NARENDRA CHETTY 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)
Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner and Learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner was assessed to tax, under the Goods & Services Tax Act [for short “the GST Act”], under a best Judgment Assessment Order, dated 15.07.2023, passed under Section 62 of the GST Act, in relation to the period May-2023, on the ground of non-filing of the returns by the petitioner.
The petitioner is said to have filed his returns on 04.10.2023. It is submitted that no tax is liable to be paid, as the petitioner had filed Nil returns.
The petitioner was now approached this Court by way of the present Writ Petition, contending that the authorities are seeking to recover the assessment amounts under the Order of assessment, dated 15.07.2023 and the same was impermissible under Section 62(2) of the GST Act.
This Court in similar circumstances, by an Order dated 13.08.2025, in W.P.No.20705 of 2025, had taken the view that the provisions of Section 62(2) of the GST Act would be applicable, in cases were returns have been filed within the time stipulated and non-payment of late fee, if the returns had been filed beyond the stipulated period.
In the circumstances, following the above said Order, dated 13.08.2025, in W.P.No.20705 of 2025, this Writ Petition is allowed, declaring that the assessment order, dated 15.07.2023, passed for the period May-2023
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is deemed to have been withdrawn. However, the liability of the petitioner to pay a late fee, if any, shall not be absolved. Any order of attachment issued under the said assessment order, dated 15.07.2023, shall also stand set aside. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed. _______________________ R. RAGHUNANDAN RAO, J.
_________________ T.C.D. SEKHAR, J. Dated: 19.11.2025 BSM
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THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
W.P.No.26292/2025
(per Hon’ble Sri Justice R. Raghunandan Rao) Date: 19.11.2025
BSM
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.