Pushpa Decors vs. The Assistant Commissioner

APHC010501812025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 25880/2025 Between: 1. PUSHPA DECORS, D. NO. 77/51/1A/80/B, SINGH NAGAR, VAMBAY COLONY, LBS NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 520015, REP. BY ITS PROPRIETRIX, SMT. M. PUSHPA LATHA. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, GANDHI NAGAR CIRCLE, VIJAYAWADA, D. NO. 74-2-20, KMR SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 520007. 2. 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. 3. 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 2 particularly in the nature of MANDAMUS holding that the three impugned Ex- Parte Best Judgment Assessment Orders passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of March, April and May, 2023, all dated 12-07-2023, which should be deemed to have been withdrawn as the Petitioner has filed the Returns in Form GSTR-3B for the said months with delay along with late fees and paid tax due, and which do not contain any electronically generated DINs, which do not contain any Signatures/Digital Signatures and are unsigned orders, which are arbitrary, without basis or material, without serving show cause notice and without affording opportunity of personal hearing are 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 s 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 taxes pursuant to the three impugned Ex-Parte Best Judgment Assessment Orders passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of March, April and May, 2023, all dated 12-07-2023, respectively, and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST, Act”]. The 1st respondent had issued two separate Orders, dated 12.07.2023, for the months of March, April and May, under Section 62 of the GST Act, on the ground that the petitioner had not been filed his returns within time. After passing of this Order, the petitioner is said to have filed his returns, on 11.10.2023, along with late fee. 2. Sri G. Narendra Chetty, Learned counsel for the petitioner would submit that the order of assessment, passed under Section 62(1) of the GST Act, would be deemed to have been withdrawn by virtue of Section-62(2) of the GST Act, inasmuch as the petitioner had submitted his returns, within the time stipulated under Section 62 of the GST Act. However, the Order has not been withdrawn and the authorities are taking steps to recovery the taxes as