WP/1919/2026 of M/s. VIJAYAWADA TILES AND SANITARY, Vs THE STATE OF ANDHRA PRADESH on 20 July 2026

1. M/S. VIJAYAWADA TILES AND SANITARY,, GROUND FLOOR AND MEZZENINE FLOOR, 54-15-5, SRINIVASA NAGAR, BANK COLONY, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520008. REPRESENTED BY ITS PROPRIETOR, MOHAMMAD USMAN, S/O. SULEAMAN, AGED ABOUT 41 YEARS.

...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP.

2. THE DEPUTY ASSISTANT COMMISSIONERST, BHAVANIPURAM CIRCLE, NO I DIVISION, VIJAYAWADA.

...RESPONDENT(S): Counsel for the Petitioner:

1. M RAVINDRA Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:1919 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)

The petitioner was served with an order of assessment for the month of May, 2024. The Order had been passed under Section 62 of the GST Act as the petitioner failed to file its returns.

2. Heard Ms. S Maha Swetha Varma, learned counsel representing learned counsel for the petitioner. Also heard Mr. R Kalyan Chakravarthy, learned Government Pleader representing respondent Nos.1 and 2.

3. Learned counsel for the petitioner made submissions with reference to the averments made in the writ affidavit and inter alia contended that the petitioner could not file monthly returns i.e., for the month of May-2024 within the period stipulated under the statute. But, the same were filed on 16.10.2024 with 10 days delay. She further submits that though applicable interest and late fee is paid on the delayed return for the month of May-2024, respondent No.2 have not withdrawn the Assessment Order dated 06.08.2024, as such, petitioner is constrained to file the writ petition.

4. She also submits that though in the instructions furnished to the learned Government Pleader it was informed that the demand raised in GST DRC-07, for the tax period May-2024 was withdrawn, no written communication was received by the petitioner, so far. Be that as it may.

5. In the light of the specific instructions which are placed before this Court by the learned Government Pleader, this Court is inclined to dispose of the writ petition. The relevant portion of the instructions reads as follows: “The taxpayer paid late fee of Rs.1100/- under CGST and Rs.1100/- under SGST on 03-02-2026 and it was adjusted against late fee liability of the taxpayer for the tax period 05/2024. After that the GST network issued DEEMED WITHDRAWAL OF ASSESSMENT ORDER – ASMT-13 on 04-02-2026 vide Ref.No.ZD3708240048919 and the demand raised in DRC07 for the tax period 05/2024 was withdrawn by the system on 04-02- 2026.”

6. In view of filing of return along with late fees and interest thereon, Assessment Order dated 06.08.2024 is deemed to have been withdrawn. No further action including recovery of tax under the said Assessment Order shall be resorted to.

7. Accordingly, Writ Petition is disposed of. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA

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JUSTICE T.C.D.SEKHAR Date:21.07.2026 Ksj