(Prayer: 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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that a. Impugned Assessment Order passed in Form GST ASMT-13 bearing Reference No. AD370823010240L dated 23.08.2023 along with summary bearing Reference No. ZD370823019360J dated 29.08.2023. passed by the Respondent No. 1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case, b. Notice for attachment of immovable DRC-16 dated 12.02.2026 and consequential auction notice in Form GST DRC-17 dated 25.03.2026 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass

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 stay operation of the impugned Assessment Order passed in Form GST ASMT-13 bearing Reference No. AD370823010240L dated 23.08.2023 along with summary bearing Reference No. ZD370823019360J dated 29.08.2023. passed by the Respondent No. 1 and pass

IA NO: 2 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 the notice for attachment of immovable DRC-16 dated 12.02.2026 and/or pass

IA NO: 3 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 to suspend the consequential auction notice in Form GST DRC-17 dated 25.03.2026 and/or pass)

Common Order:

R. Raghunandan Rao, J.

1. As these Writ Petitions have been filed by the petitioners, raising the same issue, they are being disposed of, by way of this common order.

2. The petitioners had served with three separate orders of assessment, dated 23.08.2023, for the tax periods, April- 2023, May-2023 & June-2023. Similarly, another order of assessment, dated 09.10.2023, for the tax period, July-2023, was also served on the petitioners. Thereafter, the petitioners are said to have been filed the necessary Form GSTR 3B returns, for all the four months, on 02.12.2024.

3. The petitioners have approached this Court with the contention that, the respondents were seeking to recover the taxes and other amounts, raised under the aforesaid orders of assessment, and that, the said orders would be deemed to have been withdrawn, under Section 62(2) of the G.S.T. Act. The petitioners assail the recovery proceedings that are said to be initiated and seek a declaration that the said orders are deemed to have been withdrawn.

4. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the necessary GSTR 3B Forms, had been filed, on 02.12.2024, along with the tax payable, under the said returns and interest and late fee, if any.

5. In the present cases, the orders of assessment and other details are given in the table below: