WP/3539/2026 of VIJAYALAKSHMI HOUSING Vs THE ASSISTANT COMMISSIONER on 15 March 2026

APHC010059562026

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI

(Special Original Jurisdiction)

MONDAY,THE SIXTEENTH DAY OF MARCH

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NOs: 3534, 3539 & 3540/2026

W.P.No.3534 of 2026

Between:

1. VIJAYALAKSHMI HOUSING, GSTIN 37AALFV2897B2ZR PRESENT

ADDRESS AT D. NO. 4F- 18/A, FLAT NO. 518, A. BLOCK, HONEY

HEIGHTS, 0PP. HCL, KESARAPALLI, GANNAVARAM- 521102.

REPRESENTED BY ITS MANAGING PARTNER KOTAPATI LAKSHMI

REDDY

...PETITIONER

AND

1. THE ASSISTANT COMMISSIONER, (ST)(FAC), RAMAVARAPPADU

CIRCLE, JC(ST)-III, VIJAYAWADA

2. STATE BANK OF INDIA, RAVAMARAPPADU BRANCH VIJAYAWADA

REP. BY BRANCH MANAGE

3. INDIAN BANK, GANDHI NAGAR VIJAYAWADA REP. BY BRANCH

MANAGER

4. HDFC BANK, BENZ CIRCLE, VIJAYAWADA REP. BY BRANCH

MANAGER

5. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS

SPECIAL CHIEF SECRETARY (CT) REVENUE DEPARTMENT, A.P.

SECRETARIAT, VELAGAPUDI, AMARAVATHI MANDAL, GUNTUR

DISTRICT, (A.P.).

...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 any Writ, Order or direction, more particularly a Writ of Mandamus by declaring the action of the first respondent in recovering the disputed taxes by debiting the electronic credit and cash ledgers arbitrarily and trying to recover the balance disputed tax, (levied under Assessment on Best Judgment basis Order passed in FORM GST ASMT - 13

dated 04/03/2023), from the petitioner by attaching the bank accounts of the petitioner and its partners, as illegal, arbitrary, contrary to law and also contrary to Section 62(2) of the Act and violative of Art. 14 and 265 of the Constitution of India and grant the consequential relief by declaring the impugned Assessment order passed on Best Judgment basis vide FORM

GST ASMT - 13 dated 04/03/2023 passed by the first respondent as withdrawn and issue any other Writ, Order or direction as this Honble Court may be pleased to deem fit and proper.

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 grant stay of all further proceedings including recovery of the disputed amount from the petitioner for the month November 2022 in pursuance of Assessment Best Judgment basis Order passed in FORM GST

ASMT - 13 dated 04/03/2023 pending disposal of this Writ Petition and pass Counsel for the Petitioner:

1. ANIL KUMAR BEZAWADA

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

The Court made the following common order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

As the issues raised in these three Writ Petitions are the same and they are being disposed of, by way of this Common Order.

2.

The petitioner was served with three separate orders of assessment for the months of November 2022, December 2022 and January,

2023. These orders had been passed under Section 62 of the GST Act on the ground that the petitioner had not been filing his returns.

3.

The petitioner has approached this Court with the contention that the respondents are seeking to recover the amounts demanded under the said orders of assessment despite the fact that the petitioner had filed his returns, in Form GSTR 3B for the relevant period along with late fee. It is contended that no tax or interest was payable as the returns related to exempted turnovers.

4.

The details of the dates of the demand order, dates of filing of returns etc., are set out in the table below:

W.P.No.

Month

Date

of

impugned

Demand