Andhra Pradesh High Court
WP/4034/2026 of RAMA ENTERPRISES Vs THE ASSISTANT COMMISSIONER on 14 April 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4034/2026 Between: 1. RAMA ENTERPRISES,
APHC010057852026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE FIFTEENTH DAY OF APRIL
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 4034/2026
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1. RAMA ENTERPRISES, HAVING ITS REGD. PREMISES AT D. NO. 6- 75 KALAGARA, VISSANNAPETA, KRISHNA DISTRICT ANDHRA PRADESH - 521 214 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. DESIREDDY SRINIVASA REDDY
...PETITIONER AND
1. THE ASSISTANT COMMISSIONER, IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION, VIJAYAWADA - 521 456
2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...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 particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Orders on Best .Judgment Basis U/s. 62 of the SGST Act passed by the 1st Respondent vide Reference No ZD370925003207F Dt. 03.09.2025 for May 2025 and vide Ref No 2025 and videfor JuneZD370925003230Q Dt.
and videJuly
DIN3710122550435 Dt. 10.12.2025 for DIN3710122569817 Dt. 10.12.2025 for August 2025 as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the
Constitution of India, deemed to be withdrawn as per Sec. 62(2) of the GST Act, 2017 and set aside the same or to pass such to pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the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 DIRECT the Respondent to not to initiate any"coereiye steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the Respondent vide Reference No: ZD370925003207F Dt. 03.09.2025 for May 2025; and vide Ref No: ZD370925003230Q Dt.
for June 2025; and
vide DIN3710122550435 Dt. 10.12.2025 for July 2025; and vide DIN3710122569817 Dt. 10.12.2025 for August 2025 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P. V. Sai Rajesh, the learned counsel appearing for the petitioner and the learned Assistant Government Pleader for Commercial Taxes appearing for the respondents.
2. The Assessing Officer had passed orders of assessment, under Section 62 of the S.G.S.T. Act, 2017. These orders of assessment, came to be passed, on account of non-filing of returns, for the said months. The details of the period of assessment, date of order, date of filing of returns and the date of payment of the returns are given in the table below:
3. The petitioner has now approached this Court, by way of the present Writ Petition, contending that, the respondents are seeking to recover the tax amounts raised, under these orders of assessment, despite the fact that the petitioner had filed its returns along with tax, late fee and interest payable, for the said months.
4. The petitioner contends that, on account of the filing of the returns and payment of amounts due, the said orders of assessment, would have to be Sl.No.
Month
Date of Order under Section 62 of the SGST Act
Date of filing returns
Date of payment of returns
May, 2025 03.09.2025 24.11.2025 24.11.2025
June, 2025 11.09.2025 24.11.2025 24.11.2025
July, 2025 10.12.2025 31.12.2025 31.12.2025
August, 2025 10.12.2025 31.12.2025 31.12.2025
deemed to have been withdrawn, under Section 62(2) of the G.S.T. Act and the respondent authorities cannot initiate coercive process for recovery of such amounts.
5. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the returns have been filed for the relevant months, along with all the dues payable.
6. In those circumstances, the benefit of Section 62(2) of the G.S.T. Act would be available to the petitioner and the said orders of assessment will have deemed to have been withdrawn.
7. Accordingly, this Writ Petition is allowed. The declaration that the orders of assessment, are deemed to have been withdrawn and no coercive steps can be taken for recovery of the taxes or other amounts raised, under these orders of assessment.
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
Date:15.04.2026 KPV
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
WRIT PETITION No:4034 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
15.04.2026
KPV