M/S. Kotia Venkata Rama Krishna Rao vs. Deputy Assistant Commissioner (St)
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APHC010506792025
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: 26495/2025 Between:
M/S. KOTIA VENKATA RAMA KRISHNA RAO,, REP. BY ITS PROPRIETOR, KOTIA VENKATA RAMA KRISHNA RAO, 6-12-18, MAIN ROAD, PALANKI MANIKYAM STREET, NARASAPUR, WEST GODAVARI, ANDHRA PRADESH-534 275. ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER ST, PALAKOL CIRCLE, ELURU DIVISION, ANDHRA PRADESH.
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.
...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 a Writ of Mandamus or any other appropriate writ or order or direction - (a) setting aside the assessment order dated 16.06.2023 passed by the 1st Respondent for the tax period April, 2023 under Section 62 of the GST Act in Form ASMT-13 and DRC-07 as being void
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and illegal for not containing any signature and DIN and not being uploaded under notices and orders and not being served in proper manner and levying penalty @ 100percent of the tax without any prior notice or there being any provision under Section 62 of the GST Act and also set aside the attachment notice in Form DRC-16 dated 21.08.2025 or (b) alternatively, direct that no enforcement or recovery of the amounts levied under the assessment order dated 16.06.2023 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 16.06.2023 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 18.10.2023 for April, 2023 by withdrawing the order in ASMT-13 dated 16.06.2023 under Section 62(2) of the GST Act 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 interim stay of all further proceedings pursuant to the impugned order dated 16.06.2023 issued by the 1®' Respondent, including the attachment proceedings initiated vide in Form DRC-16 dated 21.08.2025 against the Petitioner’s properties immovable pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
KARTHIK RAMANA PUTTAMREDDY 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 P. Karthik Ramana, the learned counsel appearing for the petitioner and the Learned Government Pleader for Commercial Tax, appearing for the respondents.
The petitioner was assessed tax, under the Goods & Services Tax Act [for short “the GST Act”], under a best Judgment Assessment Order, dated 16.06.2023, passed under Section 62 of the GST Act, in relation to the period April-2023, on the ground of non-filing of the returns by the petitioner.
The petitioner is said to have filed his returns on 18.10.2023. 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 16.06.2023, 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 where 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 16.06.2023, passed for the period April-
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2023 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 16.06.2023, 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.26495/2025
(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.