Disposed¶33

Sbs Engineering Works v. the Assistant Commissioner

Andhra Pradesh HC10 Mar 2026WP/6455/2026

Case brief

AI extract

What is this about?

Andhra Pradesh High Court at Amaravati; Writ Petition No. 6455/2026; GST Act 2017; Section 62 assessment on best judgment basis; Section 62(2) deemed withdrawal of assessment order; SGST Act; return filed after assessment order; payment of tax, interest and late fee; writ of mandamus; Assistant Commissioner, Ibrahimpatnam Circle, Vijayawada-1 Division; commercial tax; Article 226 Constitution of India; disposed without costs.

What did the court decide?

Declaration that the assessment order dated 13.05.2025 shall be deemed to have been withdrawn; writ petition disposed of with no order as to costs; pending miscellaneous applications closed. ¶33

Sbs Engineering Works Vs the Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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[3529]

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APHC010119052026

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

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(Special Original Jurisdiction)

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WEDNESDAY,THE ELEVENTH DAY OF MARCH 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 NO: 6455/2026

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Between:

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SBS ENGINEERING WORKS, HAVING ITS REGD. PREMISES AT D. NO. 2-13-37, REVENUE WARD 2-13, FERRY ROAD, IBRAHIMPATNAM, NTR DISTRICT - 521 456 REPRESENTED BY ITS SOLE PROPRIETOR MR. P. JAYANANDAM

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER, IBRAHIMPATNAM CIRCLE, VIJAYAWADA -1 DIVISION, VIJAYAWADA - 521 456

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THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237

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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 pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order on Best Judgment Basis U/s. 62 of the SGST Act passed by theRespondent vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for the tax period March 2025 as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(l)(g) of the Constitution of India, deemed to be withdrawn as per

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Sec. 62(2) of the GST Act, 2017 and set aside the same or to pass such to 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 DIRECT the 1ST Respondent to not to initiate any coercive steps for recovery of dues as per the impugned Assessment Orders on Best Judgment Basis U/s. 62 of the SGST Act passed by the Respondent vide Reference No. JA-VI/ASMT-13 Dt. 13.05.2025 for March, 2025 pending disposal of the present Writ Petition or to pass

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Counsel for the Petitioner:

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1.PEDDIBHOTLA VENKATA SAI RAJESH

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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The Court made the following:

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The Court made the following Order:

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

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The petitioner, who is a registered person under the Goods and Services Tax Act, 2017 (for brevity, the “ GST Act ”) was served an order of assessment on 13.05.2025 for the tax period March, 2025. This order of assessment had been passed under Section 62 of the GST Act on the ground that the petitioner had not filed its returns for the month of March, 2025.

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The petitioner had filed its returns, for the month of March, 2025, on 12.01.2026 and had also paid the tax, interest and late fee payable on account of such delay in filing the returns. The petitioner contends that since the returns had been filed and all the amounts due under the returns had also been paid, the deemed provision under Section 62(2) of the GST Act which provides that the orders passed under Section 62 of the GST Act would be deemed to have been withdrawn, once returns for the said period have filed, would apply.

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In view of the payment of dues and filing of the returns, it would be appropriate to dispose of this writ petition with a declaration that the said order of assessment, dated 13.05.2025 shall be deemed to have been withdrawn.

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