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Sri Soma Sai Agencies v. Deputy Commissioner St Special Circle

Andhra Pradesh HC15 Feb 2026WP/575/2026

Case brief

AI extract

What is this about?

GST Act 2017 Section 62 assessment deemed withdrawal; Section 62(2); ASMT-13 and DRC-07; GSTR-3B late filing with late fee; recovery of assessed dues barred; Brothers Engineering & Errectors (2025) 34 Centax 39 (A.P); Helmet House (2024) 23 Centax 57 (Mad.); earlier order dated 26.11.2025 in W.P.No.31323 of 2025 & batch; Deputy Commissioner ST Eluru; Andhra Pradesh High Court Amaravati; writ petitions allowed 16.02.2026.

What did the court decide?

Declaration that the assessment orders dated 03.07.2023, 16.08.2023 and 13.09.2023 (periods April-2023, June-2023, July-2023) under Section 62 of the GST Act are deemed withdrawn; bar on initiation or continuation of recovery of amounts raised under them; no order as to costs; pending miscellaneous applications closed. ¶48

Sri Soma Sai Agencies Vs Deputy Commissioner St… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the respondent authorities can recover dues raised under assessment orders passed under Section 62 of the GST Act when those orders are deemed withdrawn under Section 62(2) upon filing of GSTR-3B returns (with late fee where filed late).

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Court's answer

The assessment orders dated 03.07.2023, 16.08.2023 and 13.09.2023 for April-2023, June-2023 and July-2023, passed under Section 62 of the GST Act, are deemed to have been withdrawn, and no further proceedings for recovery of any amounts raised under them can be initiated or continued.

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Ratio / Principle

Since payment of late fee was undisputed, the writ petitions were allowed in view of the judgments in Brothers Engineering and Helmet House and this Court's order dated 26.11.2025 in W.P.No.31323 of 2025 & batch.

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Detailed headnote1 paragraphs

Common order of the Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction) allowing W.P.Nos.557, 575 & 584 of 2026 (per R. Raghunandan Rao, J, with T.C.D. Sekhar, J). Assessments of M/s Sri Soma Sai Agencies for April-2023, June-2023 and July-2023 were completed under Section 62 of the GST Act on 03.07.2023, 16.08.2023 and 13.09.2023; GSTR-3B returns were subsequently filed with tax, interest and late fee (within time for April-2023; delays of 54 days and 27 days for June-2023 and July-2023). Following Brothers Engineering & Errectors Ltd. v. State of Andhra Pradesh, (2025) 34 Centax 39 (A.P), Helmet House v. Deputy State Tax Officer-1, Madurai, (2024) 23 Centax 57 (Mad.), and this Court's order dated 26.11.2025 in W.P.No.31323 of 2025 & batch, the Court held that Section 62 assessment orders are deemed withdrawn once returns are filed, within or beyond the prescribed time with late fee. The three assessment orders were declared deemed withdrawn and recovery of amounts raised thereunder was barred; no costs; miscellaneous applications closed.

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[3529]

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APHC010003502026

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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MONDAY, THE SIXTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION Nos.: 557, 575 & 584/2026

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WRIT PETITION NO: 557/2026

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Between:

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M/S. SRI SOMA SAI AGENCIES,, REP. BY ITS MANAGING PARTNER, MR. CH.A.RAMAKRISHNA VARMA 7-270, GROUND FLOOR, BEHIND HERO SHOWROOM, UNDI ROAD, BHIMAVARAM534 202, WEST GODAVARI, AP.

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...PETITIONER

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AND

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DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, ELURU.

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UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI-110 001.

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STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

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UNION BANK OF INDIA, REP. BY ITS MANAGER, RAILWAY STATION ROAD, TADEPALLIGUDEM, WEST GODAVRI DISTRICT.

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...RESPONDENT(S):

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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

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RRR, J & TCDS, J W.P.No.557 of 2026 & batch

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pleased topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction - (a) setting aside the assessment order dated 16.8.2023 passed by the 1st Respondent for the tax period June, 2023 under Section 62 of the GST Act in Form ASMT-13 and DRC-07 as being void, in violation of principles of natural justice, in violation of Section 75(7) of the GST Act, ultravires Section 62 for levying 100percent penalty, illegal for not containing any signature and DIN, amounting to double taxation and adoption of amounts without any basis and (b) alternatively, direct that no enforcement or recovery of the amounts levied under the assessment order dated 16.8.2023 can be made and that the limitation to file statutory appeal under Section 107 of the GST Act does not commence until the order dated 16.08.2023 is communicated with a detailed order and uploaded on GST portal with a valid signature, valid DIN in terms of Circular dated 01.08.2022 issued by the 3rd Respondent in accordance with law or (c) alternatively, direct the 1st Respondent to accept the GSTR-3B return filed by the Petitioner on 6.2.2024 for June, 2023 by withdrawing the order in ASMT-13 dated 16.8.2023 under Section 62(2) of the GST Act and pass

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IA NO: 1 OF 2026

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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 grant interim stay of all further proceedings pursuant to the impugned order dated 16.8.2023 issued by the 1®* Respondent for the tax period June, 2023, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner:

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1.KARTHIK RAMANA PUTTAMREDDY

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR, J & TCDS, J W.P.No.557 of 2026 & batch

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The Court made the following Common Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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As the parties to the present Writ Petitions are one and the same, they are being disposed of by way of this common order.

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The assessment of the petitioner for the periods April-2023, June2023 and July-2023 were completed, under Section 62 of the Goods and Services Tax Act, 2017 (here-in-after referred to as the ‘GST Act’), on 03.07.2023, 16.08.2023 and on 13.09.2023 respectively. Thereafter, the petitioner had filed GSTR -3B returns and paid the tax dues and the said returns along with interest and late fee, wherever applicable.

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The petitioner has now approached this Court, by way of the present Writ Petitions, on the ground that the respondent authorities are seeking to recover the dues raised under the assessment order, passed under Section 62 of the GST Act, though the said orders are treated as deemed to have been withdrawn, by virtue of the provisions of Section 62 (2) of the GST Act.

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The details of the period of assessment, date of assessment order and the filing of GSTR-3B returns, are given herein below:

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RRR, J & TCDS, J W.P.No.557 of 2026 & batch

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S.No.	W.P.No.	Period of Assessment	Date of Assessment Order	Date of filing of GSTR-3B returns
1	557/2026	June 2023	16.08.2023	06.02.2024
2	575/2026	April 2023	03.07.2023	03.08.2023
3	584/2026	July 2023	13.09.2023	06.02.2024

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As can be seen from the said details, the GSTR-3B returns had been filed within time for the assessment period April-2023, against which W.P.No.557 of 2026 has been filed. There is a delay of 54 days in the case of the assessment period for June-2023 and a delay of 27 days for the assessment period July-2023, in filing the GSTR-3B returns.

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This Court, by its order, dated 26.11.2025, in W.P.No.31323 of 2025 & batch, had held, following an earlier Division Bench Judgment of this Court in Brothers Engineering & Errectors Ltd., vs. State of Andhra Pradesh¹ and the Judgment of the Hon’ble High Court of Madras in the case of Helmet House vs. Deputy State Tax Officer-1, Madurai² , that orders of assessment would have to be deemed to have been withdrawn once returns have been filed, within the prescribed time or beyond the prescribed time along with payment of late fee.

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1 (2025) 34 Centax 39 (A.P)

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2 (2024) 23 Centax 57 (Mad.)

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RRR, J & TCDS, J W.P.No.557 of 2026 & batch

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As there is no dispute in the present case that such late fee has been paid, these Writ Petitions are being allowed, in view of the aforesaid Judgments.

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Accordingly, the Writ Petitions are allowed, declaring that the orders of assessment, dated 03.07.2023, 16.08.2023 and 13.09.2023, for the assessment periods April-2023, June-2023 and July-2023, passed under Section 62 of the GST Act are deemed to have been withdrawn and no further proceedings for recovery of any of the amounts raised under the said orders can be initiated or continued. There shall be no order as to costs.

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

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_______________________

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R. RAGHUNANDAN RAO, J

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________________ T.C.D. SEKHAR, J

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Date: 16.02.2026 MJA

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