Andhra Pradesh High Court
WP/6494/2026 of Sree Khritvik Engineering Services, Vs Assistant Corrimissioner (ST), on 10 March 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE ELEVENTH 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: 6493, 6494, 6495 AND 6508 OF 2026 In
APHC010124182026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY,THE ELEVENTH 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: 6493, 6494, 6495 AND 6508 OF 2026
In W.P.No.6493/20026:
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1. SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS
AND
1. ASSISTANT COMMISSIONER, (ST), KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP
DRC-07 dated 13.09.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period July 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass
Between:
1. SREE KHRITVIK ENGINEERING SERVICES,, REP. BY ITS
AND
1. ASSISTANT CORRIMISSIONER ST, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT - 516001
SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP
DRC-07 dated 19.08.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period June 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same In W.P.No.6495/2026: Between:
KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001
...PETITIONER AND
1. ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
2. DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001 3.
3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP
pleased to grant stay of all further proceedings pursuant to the impugned Assessment Order dated 15.07.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period May 2024, and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent and pass
Between:
1. SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS
AND
1. ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001
SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP
DRC- 07 dated 21.06.2024 passed by the 1ST Respondent under Section 62(1) of the GST Act, 2017 for the months of March 2024 and April 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2 Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14, 19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass
The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
As all these writ petitions arise out of the same set of facts, they are being disposed of, by way of this common order:
2. The petitioner is a registered person under the Goods and Services Tax Act, 2017 (for brevity, the <GST Act=). The petitioner was served with orders of assessment issued under Section 62 of the GST Act, for various periods. Thereafter, the petitioner is said to have been filed necessary returns and also paid the tax, late fee and interest payable on account of such delay in filing the returns. The details of the period of assessment, dates of order of assessment as well as filing of returns are extracted below. Sl.No W.P.No Period of assessment Date of Assessment order Date of filing of GSTR-B No.of days delay after prescribed 120 days under 62(2)
6493/2026 July 2024 13.09.2024 22.01.2025 9 days
6494/2026 June 2024 19.08.2024 22.01.2025 34 days
6495/2026 May 2024 15.07.2024 12.01.2025 58 days
6508/2026 March
& April 2024 21.06.2026 08.11.2024 10.12.2024 18 days 50 days
3. The learned Government Pleader, on instructions submits that all the necessary amounts have been paid by the petitioner.
4. In view of the aforesaid submissions, this Writ Petition is disposed of with a declaration that the aforesaid orders of assessment are deemed to have been withdrawn. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 11.03.2026 KA
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NOs: 6493, 6494, 6495 AND 6508 OF 2026
Date: 11.03.2026 KA