(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 tomay be pleased to issue writ order or direction more particularly in the nature of Writ of MANDAMUS by holding the impunged common endorsement dated 11-09- 2024 vide Annexure PIJssued by the Appellate authority and Additional Commissioner (ST), Vijayawada vide Ao.No. DIN 3711092429809 / GST no. ZD3709240069723 and the orders of exparte best judgement assessement for the tax period January 2023 to July 2024 dated 12-05-2023, 31-08-2023, 05-09-2023 and also 15-09-2023 vide Annexure P2 (collectively) after calling for the entire records relating there to, that action and acts on the part of the second and third respondents as illegal, arbitrary, improper, opposed to the principles of natural justice as also contrary to Sections 62 and 107 of the GST/ APGST act 2017 and grant such other further relief(s) as are deemed just and proper in the case.
IA NO: 1 OF 2024
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 may be pleased to stay all further proceedings pursuant to the impugned endorsement of 11- 09- 2024 and recovery of taxes and interest in furtherance of the assessment orders in the presence of payment of tax with interest vide P3- returns filed on 05-02-2024 and grant 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 pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass)
T.C.D. Sekhar, J.
1. The petitioner is a registered person under GST Act vide GSTIN No.37AIZPT1529N2Z5 on the rolls of 3rd respondent. The petitioner did not file GSTR-3B returns for the period January, 2023 to July, 2023. The 3rd respondent issued notice under Section 46 of the GST Act and despite the same, the petitioner did not turn up in those circumstances, the 3rd respondent has passed separate assessment orders for the above period by exercising power under Section 62 of the said Act and Assessment orders have been passed on various dates.
2. It is the case of the petitioner that he filed GSTR-3B returns by paying necessary taxes relating to the period in dispute including late fee and interest and the same is shown in the table given below:
| S. No . | Month | Dateof Order | TaxinRs. | InterestinRs. | Total liability as per orderin Rs. | Dateof GSTR- 3B | Total Payment made | Late Fee Paid | ||
| CGST | SGST | CGST | SGST | |||||||
| 1 | Jan,2023 | 12.05.2023 | 62,205/- | 62,205/- | 2,761/- | 2,761/- | 1,29,932/- | 13.07.23 | 1,29,932/- | 3,450/- |
| 2 | Feb,2023 | 31.08.2023 | 50,432/- | 50,303/- | 3,954/- | 3,944/- | 1,18,706/- | 03.02.24 | 1,05,881/- | 5,000/- |
| 3 | Mar,2023 | 05.09.2023 | 84,478/- | 80,790/- | 5,374/- | 4,183/- | 1,90,351/- | 05.02.24 | 1,24,955/- | 5,000/- |
| 4 | April,2023 | 05.09.2023 | 84,478/- | 80,790/- | 3,124/- | 2,988/- | 1,87,907/- | 05.02.24 | 5,035.30/- | 5,000/- |
| 5 | May,2023 | 05.09.2023 | 84,478/- | 80,790/- | 187/- | 179/- | 1,82,161/- | 05.02.24 | 500/- | 500/- |
| 6 | June,2023 | 05.09.2023 | 84,478/- | 80,790/- | 32/- | 31/- | 1,81,857/- | 05.02.24 | 500/- | 500/- |
| 7 | July,2023 | 15.09.2023 | 84,478/- | 80,790/- | 1,083/- | 1,036/- | 1,83,913/- | 05.02.24 | 500/- | 500/- |
4. The 3rd respondent filed counter affidavit inter alia contending that the 2nd respondent has rightly issued endorsement dated 11.09.2024 inasmuch as the petitioner has filed the appeal beyond the period of limitation. It is further contended that since the petitioner has not filed GSTR 3-B returns for the relevant period, invoking Section 62, assessment orders have been passed. Though, it is contended that the petitioner is entitled to the benefit under Section 62(2) of the GST Act, the learned Government Pleader for Commercial Taxes would contended that admittedly the GSTR 3-B were filed beyond the period of 120 days, the same cannot be extended to the petitioner inasmuch as the extension of further period of 60 days was brought in on 01.10.2023.
5. On the other hand, the learned counsel appearing for the petitioner would contend that similar issue fallen for consideration before the Hon’ble High Court of Madras (Madurai Bench) in WP (MD) No.18740 of 2024 and after considering the issue, the High Court of Madras had held that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment orders would have to be deemed to be withdrawn.
6. Further, this Court following the judgment rendered by Hon’ble High Court of Madras, allowed Writ Petition in WP No.20705 of 2025 filed by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well.
7. For the foregoing reasons, the assessment orders dated 11.05.2023, 31.08.2023, 05.09.2023 and 15.09.2023 passed by the 1st respondent for the tax period January, 2023 to July, 2023 are deemed to have been withdrawn and consequently the impugned endorsement 11.09.2024 issued by the 2nd respondent is set aside. Further, any action initiated in pursuance of the said orders including issuance of Garnishee notices and attachment of the bank account of the petitioner shall also stand revoked.
8. Accordingly, the writ petition is allowed. There shall be no order as to costs.
As a sequel, pending applications, if any shall stand closed.