APHC010142642026

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 to issue appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned notice for attachment and sale of immovable property /movable goods under section 79 of the GST Act issued by the 1st Respondent in Form GST DRC-16 dated 28-02-2026 and the attachment notice dated 09-02-2026 issued to the 5th Respondent an Banker pursuant to the adjudication order passed by the 2nd Respondent in Form GST ASMT -13 dated 31-08-2024 under section 62 of GST Act 2017 assessing the Petitioner to tax to a tune of Rs. 2,87,435/- for the period June 2024 even in spite of filing of returns and paying the late fee for the delayed filing of returns as prescribed under sub section (2) of section 62 of GST Act 2017 as illegal, arbitrary, unjust, improper, unethical violative of principals of natural justice as also violative of Articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India, without authority and jurisdiction, contrary to section 62 and other provisions of the Act and consequently set aside the same

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 suspend Form GST DRC-16 dated 28-02-2026 and Bank attachment notice dated 09-02-2026 issued pursuant to the impugned GST ASMT-13 dated 31-08-2024 else the petitioner would be put to serious loss and hardship

The Court made the following order:

(per Hon’ble Sri Justice R. RaghunandanRao)

1. The petitioner has been served with an order of assessment dated 31.08.2024 in relation to the periods April – June, 2024, July – September, 2024, passed under section 62 of GST Act, 2017.

2. The petitioner, subsequently, had filed returns for the said period, on 24.11.2024. Petitioner claims to have also paid the tax, interest and late fee payable for late filing of the returns. The petitioner now approach this court along with complaint that the respondents are seeking to recover the dues under the said order of assessment by attaching the property of the petitioner and also attaching the amounts of the petitioner. It is the contention of the petitioner that by virtue of filing of the returns on 24.11.2024, the order of assessment dated 31.08.2024 shall be deemed to withdrawn and no further steps for recovery to have been under taken by the respondents.

3. The learned Government Pleader for Commercial Tax, on instructions, submits that the returns have been filed on 24.11.2024 and the necessary amounts have also been remitted.

4. As the returns had been filed on 24.11.2024 within the extended period of 120 days available for such filing, it would have been that the provisions of section 62 of GST Act would be applicable and the order of assessment dated31.08.2024 stands withdrawn.

The writ petition is ordered accordingly. Needless to say, the order of attachment proceedings initiated by the respondents shall stand set aside.

As a sequel, interlocutory applications pending, if any shall stand closed.