Disposed¶66

Sree Khritvik Engineering Services v. Assistant Commissioner

Goods and Services Tax Act, 2017 – S.62(1)

Andhra Pradesh HC10 Mar 2026WP/6493/2026

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What is this about?

Andhra Pradesh High Court, Amaravati; W.P.Nos. 6493, 6494, 6495 & 6508 of 2026; decided 11.03.2026; GST Act 2017 S.62(1)/S.62; Form ASMT-13; Form DRC-07; deemed withdrawal of assessment orders upon filing of returns and payment of tax, late fee and interest; attachment of immovable property dated 05.12.2025; Articles 226, 14, 19(1)(g), 21, 265, 300A; Sree Khritvik Engineering Services v. Assistant Commissioner (ST), Kadapa-LL Circle.

What did the court decide?

Declaration that the orders of assessment are deemed to have been withdrawn; no order as to costs; pending miscellaneous applications closed. ¶66

Sree Khritvik Engineering Services Vs Assistant… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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APHC010124182026

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[3529]

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (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 NOs: 6493, 6494, 6495 AND 6508 OF 2026

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In W.P.No.6493/20026:

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Between:

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SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001

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...PETITIONER

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AND

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ASSISTANT COMMISSIONER, (ST), KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001

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DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001

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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503

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THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001

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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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pleased to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Assessment Order in Form ASMT-13 and in Form DRC-07 dated 13.09.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period July 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass

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In W.P.No.6494/2026 :

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Between:

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SREE KHRITVIK ENGINEERING SERVICES,, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001

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...PETITIONER

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AND

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ASSISTANT CORRIMISSIONER ST, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT - 516001

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DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001

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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503

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THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001

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...RESPONDENT(S):

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notice of immovable property dated 05.12.2025 issued by the 2nd Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14,19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same

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In W.P.No.6495/2026 :

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Between:

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SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001

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...PETITIONER

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AND

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ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001

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DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001 3.

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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503

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THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001

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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 to grant stay of all further proceedings pursuant to the impugned Assessment Order dated 15.07.2024 passed by the 1st Respondent under Section 62(1) of the GST Act, 2017 for the period May 2024, and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2nd Respondent and pass

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In W.P.No.6508/2026 :

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Between:

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SREE KHRITVIK ENGINEERING SERVICES, REP. BY ITS MANAGING PARTNER, M TEJESWARA REDDY, S/O M MADHU SUDHAN REDDY, AGED ABOUT 34 YEARS, D.NO. 18/373, GROUND FLOOR, SAIPET, KADAPA, YSR DISTRICT - 516001

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...PETITIONER

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AND

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ASSISTANT COMMISSIONER, KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT – 516001

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DEPUTY ASSISTANT COMMISSIONER I ST, O/O OF KADAPA-LL CIRCLE, KADAPA, YSR DISTRICT- 516001

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THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503

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THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001

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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 to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Assessment Order in Form ASMT-13 and in Form DRC- 07 dated 21.06.2024 passed by the 1ST Respondent under Section 62(1) of the GST Act, 2017 for the months of March 2024 and April 2024 and subsequent attachment notice of immovable property dated 05.12.2025 issued by the 2 Respondent even after filing of GSTR-3B returns, as being void, unsustainable, amounts to double taxation, in violation of principles of natural justice, contrary to various judgments of this Hon'ble Court and in violation of Article, 14, 19(1)(g), 21, 265 and 300A of the Constitution of India and consequently set aside the same and pass

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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 all these writ petitions arise out of the same set of facts, they are being disposed of, by way of this common order:

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The petitioner is a registered person under the Goods and Services Tax Act, 2017 (for brevity, the “ GST Act ”). The petitioner was served with orders of assessment issued under Section 62 of the GST Act, for various periods. Thereafter, the petitioner is said to have been filed necessary returns and also paid the tax, late fee and interest payable on account of such delay in filing the returns. The details of the period of assessment, dates of order of assessment as well as filing of returns are extracted below.

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Sl.No	W.P.No	Period of assessment	Date of Assessment order	Date of filing of GSTR-B	No.of delay prescribe days 62(2)
1	6493/2026	July 2024	13.09.2024	22.01.2025	9 days
2	6494/2026	June 2024	19.08.2024	22.01.2025	34 days
3	6495/2026	May 2024	15.07.2024	12.01.2025	58 days
4	6508/2026	March 2024 & April 2024	21.06.2026	08.11.2024 10.12.2024	18 days 50 days

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The learned Government Pleader, on instructions submits that all the necessary amounts have been paid by the petitioner.

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In view of the aforesaid submissions, this Writ Petition is disposed of with a declaration that the aforesaid orders of assessment are deemed to have been withdrawn. 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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_________________

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T.C.D. SEKHAR, J

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Date: 11.03.2026 KA