Andhra Pradesh High Court
WP/14472/2025 of ACCURA OPHTHALMICS Vs THE STATE OF ANDHRA PRADESH on 4 November 2025
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY, THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 14472/2025 Between: 1. ACCURA
APHC010287842025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE FIFTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 14472/2025
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1. ACCURA OPHTHALMICS, DOOR NO 23-2-32A, GOVERNMENT PRESS ROAD, MUTHYALAMPADU, VIJAYAWADA, KRISHNA, ANDHRA PRADESH-520011. PARTNERSHIP FIRM REP. BY ITS PARTNER AMBALA LAXMI KANTH REDDY
...PETITIONER AND
1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRIHCTPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P.
2. ASSISTANT COMMISSIONER ST FAC, GANDHINAGAR CIRCLE, VIJAYAWADA.
3. DEPUTY ASSISTANT COMMISSIONERST, GANDHI NAGAR, VIJAYAWADA-II, ANDHRA PRADESH.
...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 writ of Certiorari or any other appropriate writ or order or direction, to call for the records from the file of the respondents related to the best judgment assessment orders for the months March-2023, April-2023 and May-2023 dated 12.07.2023 passed by the 2ND respondent on petitioner firm and quash the same as without notice, without service, void, illegal, arbitrary, without DIN, without signature, non application of mind, violation of principles of natural justice, violation of provisions of GST Acts and Article- 265 of the Constitution of India and consequently direct the respondents to refund/remit a sum of Rs.9,27,631/- being the amount wrongfully collected on 15.05.2025 from the partner/deponent bank account without any proceeding and pass 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 dispnse with the filing of certified copy of Impugned orders assessment March-2023, April-2023 and May 2023 dated 12-07-2023 otherwise petitioner firm will be put to severe loss and hardship, and may pass Counsel for the Petitioner:
1. A V BADRA NAGA SESHAYYA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
An assessment order, under Section 62 of the Goods and Services Tax Act, 2017, was passed against the petitioner by the 2nd respondent, on 12.07.2023. This order was passed on the ground that the petitioner had not filed GSTR-3B returns for the period March 2023 to May 2023.
2. The petitioner has approached this Court, being aggrieved by the said order of assessment and subsequent inaction of the respondents in withdrawing the said order, despite the petitioner having submitted its returns on 18.10.2023.
3. Section 62 (2) of the G.S.T. Act, 2017 stipulates that an order of assessment, passed under Section 62 of the Act, would be deemed to have been withdrawn if valid returns, for the appropriate period, are filed within 60 days of service of the assessment order. The proviso to Section 62 (2) extends this period by a further period of 60 days on payment of additional late fee of Rs.100/- for each day of delay beyond the 60 days of service of assessment order. In the present case, the returns have been filed on the 95th day from the date of the assessment order and it is represented that the petitioner had also paid the late fee required under the proviso.
4. The learned Government Pleader for Commercial Tax, appearing for the respondents submits that there is a deficiency in the payment of late fee.
5. In the aforesaid circumstances, this Writ Petition is disposed of, directing the respondents 2 & 3 to withdraw the said assessment order, after ascertaining if there is any deficiency in the payment of the late fee and upon receipt of the said late fee from the petitioner. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_______________________ SUBHENDU SAMANTA, J
Date:05.11.2025
MJA
THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:14472 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
05.11.2025
MJA