APHC010657712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34171/2025 Between:

1. M /S. SATHYA ENTERPRISES, , D. NO. 18-5-11, 3RD LINE, KEDARESWARPETA, VIJAYAWADA, N.T.R. DISTRICT, ANDHRA PRADESH-520003, REP. BY ITS PROPRIETOR D.

SATYANARAYANA.

...PETITIONER AND

1. T HE DEPUTY ASSISTANT COMMISSIONER ST, GANDHINAGAR CIRCLE, VIJAYAWADA-LL DIVISION, D. NO 74-2-20, KMR SONS PLAZA, YANAMALAKUDURU ROAD, KRISHNA NAGAR, VIJAYAWADA, N.T.R. DISTRICT, ANDHRA PRADESH - 520007.

2. T HE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. A.P. SECRETARIAT BUILDINGS, 3. T HE UNION OF INDIA, REP. BY THE REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI -

110001.

...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 tobe pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Best Judgment Assessment Orders in Form GST ASMT-13, vide Reference No. ZD370723007824B ZD370723007834A and ZD370723007842D, all dated 11-07-2023, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of March, April and May, 2023, which should be deemed to have been withdrawn as the Petitioner has filed the Returns in Form GSTR-3B for the said months with delay, and paid the taxes, interest and late fees, and which do not contain any electronically generated DINs, which do not contain any Signature/Digital Signature and are unsigned orders, which is arbitrary, without basis or material, without serving show cause notice and without affording opportunity of personal hearing as arbitrary, capricious. Invalid, non-est, not orders in the eye of law, violative of the principles of natural justice, contrary to law and illegal, and consequently set aside the same and pass such 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 to grant stay of all further proceedings. Including recovery of tax, interest and penalty pursuant to the impugned Ex-Parte Best Judgment Assessment Orders in Form GST ASMT-13, vide Reference vide Reference No. ZD370723007824B: ZD370723007834A: and ZD370723007842D, all dated 11-07-2023, passed by the First Respondent under S. 62 of the GST Acts, 2017, for the Months of March, April and May, 2023, and pass such Counsel for the Petitioner:

1. G NARENDRA CHETTY Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX The Court made the following order:

(Per Hon’ble Sri Justice R Raghunandan Rao)

The petitioner, who is a registered person had suffered an order of assessment, dated 11.07.2023, passed by the 1^st respondent, under Section 62 of the Goods and Services Tax Act, 2017 (for short “the GST Act”), for the period March to May, 2023. This assessment order was passed under Section 62 of the GST Act on the ground that the returns for the period March to May, 2023have not been filed.

2. Thereafter, the petitioner had filed necessary returns on 07.11.2023 and 08.11.2023. It is also submitted that the said returns were filed along with the tax payable under the said returns along with interest and late fee.

3. The petitioner has now approached this Court by way of the present writ petition on the ground that the 1^st respondent is seeking to recover the tax assessed under the order of assessment dated 11.07.2023 and the same is impermissible as the said order of assessment deemed to have been withdrawn by virtue of Section 62(2) of the GST Act.

4. This Court by judgment, dated 26.11.2025 i