Surya Sreebhavani Infrastructure Private Limited Vs. Assistant Commissioner of State Tax (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court disposed of Writ Petition No. 12881/2026 filed by Surya Sreebhavani Infrastructure Private Limited against the Assistant Commissioner of State Tax, Siripuram Circle, Visakhapatnam-I Division, and other respondents. The petitioner challenged the non-consideration of tax liability discharged through GSTR-3B returns filed after assessment orders under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 and also sought setting aside of a Garnishee Notice in Form GST DRC-13 dated 29.12.2025 issued under Section 79 of the APGST Act to its tenant.
The petitioner, a registered person, had not filed returns for March, April and August 2024. Consequently, assessment orders under Section 62 were passed for those periods. Subsequently, the petitioner filed the GSTR-3B returns and paid tax, interest and late fee for taking the returns on file. The Government Pleader for Commercial Tax, on instructions, submitted before the Court that the returns had been filed and no dues remained.
The petitioner submitted that the delay in filing the GSTR-3B returns was also attributable to cancellation of its registration on 20.03.2025 with effect from 31.07.2024. According to the submission, it was only after the cancellation of registration was revoked by the appellate authority on 26.06.2025 that the petitioner was able to deposit the remaining tax, interest and late fee.
