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M/S. Ananth Enterprises, v. The Superintendent of Central Tax

Andhra Pradesh HC6 Jan 2026WP/654/2026

Case brief

AI extract

What is this about?

GSTR3B late-filing tax penalty and interest demand; CGST Superintendent Tirupati-III; extension of limitation for annual returns; Notification No 22/2024 dated 0810-2024; Circular No 237/31/2024-GST dated 15-10-2024; section 16 (5) inserted 01-07-2024; Article 226 mandamus; Articles 14, 19(1)(g), 21, 265, 300-A; disposed in terms of W.P.No.12996 of 2024 (05.12.2024); Andhra Pradesh High Court at Amaravati; W.P.No.654 of 2026; decided 07.01.2026; R. Raghunandan Rao and T.C.D. Sekhar, JJ.

What did the court decide?

Writ petition disposed of in terms of the order dated 05.12.2024 in W.P.No.12996 of 2024; no order as to costs; pending miscellaneous applications, if any, closed. ¶31

M/S. Ananth Enterprises, Vs The Superintendent… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of in terms of the order dated 05.12.2024 in W.P.No.12996 of 2024; no order as to costs; pending miscellaneous applications, if any, closed.

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Issue for consideration

Whether the action of the 1st respondent in passing the impugned order levying tax, penalty and interest for not filing Form GSTR3B returns in time — without considering the extension of limitation for annual returns by Notification No 22/2024 dated 0810-2024, Circular No 237/31/2024-GST dated 15-10-2024 and the insertion of section 16 (5) on 01-07-2024 — and the demand of the impugned amounts by urgent notice dated 20-11-2025, is illegal, arbitrary, contrary to the GST Act and rules, violative of principles of natural justice and of Articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution.

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Court's answer

The lis in the present writ petition is covered by the judgment of this Court dated 05.12.2024 in W.P.No.12996 of 2024; accordingly, the writ petition is disposed of in terms of that order, with no order as to costs.

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Ratio / Principle

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

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Detailed headnote1 paragraphs

High Court of Andhra Pradesh at Amaravati (R. Raghunandan Rao and T.C.D. Sekhar, JJ.; order per R. Raghunandan Rao, J.), W.P.No.654 of 2026, decided 07.01.2026: M/s. Ananth Enterprises challenged, under Article 226, the action of the Superintendent of Central Tax, Tirupati-III in passing an order levying tax, penalty and interest for not filing Form GSTR3B returns in time, and the demand by urgent notice dated 20-11-2025, contending that limitation for annual returns had been extended by Notification No 22/2024 dated 0810-2024, Circular No 237/31/2024-GST dated 15-10-2024 and insertion of section 16 (5) on 01-07-2024, and that the demand violated the GST Act and rules, natural justice and Articles 14, 19(1)(g), 21, 265 and 300-A. Learned counsel submitted that the lis was covered by the judgment of this Court dated 05.12.2024 in W.P.No.12996 of 2024. The Court disposed of the writ petition in terms of that order, with no order as to costs, and closed pending miscellaneous applications.

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[3529]

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APHC010004722026

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

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WEDNESDAY, THE SEVENTH DAY OF JANUARY 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: 654/2026

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Between:

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M/S. ANANTH ENTERPRISES,, TIRUPATI EAST SUB POST OFFICE, 6-1-226, REVENUE WARD NO. 6, VARADARAJA NAGAR, TIRUPATI, ANDHRA PRADESH- 517501REP. BY ITS PROPRIETOR, SRI. DARSA MADHANMOHANS/O. DARSA VENKTA SUBBIAH AGED ABOUT 42 YEARS.

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...PETITIONER

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AND

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THE SUPERINTENDENT OF CENTRAL TAX, TIRUPATI-III, CGST TIRUPATI, ANDHRA PRADESH. 517502

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UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order levying tax penalty and interest for not filing Form GSTR3B returns in time without considering that the limitation for filing the annual returns has been extended, by Notification No 22/2024 dated 0810-2024 and Circular No 237/31/2024-GST dated 15-10-2024 and also section 16 (5) inserted on 01-07-2024 and demanding the Petitioner to pay

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RRR,J & TCDS,J W.P.No.654 of 2026

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the impugned amounts by urgent notice dated 20-11-2025 as illegal, arbitrary, improper, unjust , unfair, and also section 16 (5) inserted on 01-07-2024 contrary to the provision of GST Act and rules and also violative of principles of natural justice, without jurisdiction and authority, and violative of Article 14, 19(1)(g), 21, 265 and 300-A of Constitution of India and effecting the rights that are guaranteed by the statue and consequently to set aside the same

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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 to STAY demand of the disputed amount raised in impugned proceeding dated 17-04-2024

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Counsel for the Petitioner:

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1.M V J K KUMAR

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Counsel for the Respondent(S):

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RRR,J & TCDS,J W.P.No.654 of 2026

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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.

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Learned counsel for the petitioner submits that the lis in the present Writ Petition is covered by the judgment of this Court dated 05.12.2024 in W.P.No.12996 of 2024.

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