K Sandeep Naidu vs. The Assistant Commissioner (St)
Held
The High Court held that as the petitioner had filed the necessary GSTR 3B returns along with late fees, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, all recovery steps initiated under the said order must cease, and attachments stand withdrawn.
Facts
The petitioner, a works contractor, was served with an assessment order for the tax period 2020-21 under Section 73(9) of the GST Act for not filing returns. The petitioner contended that they subsequently filed the GSTR 3B returns along with late fees, and the turnovers related to exempted supplies, thus the assessment order should be deemed withdrawn.
Key Issues
Whether an assessment order passed for non-filing of returns is deemed withdrawn under Section 62(2) of the GST Act upon subsequent filing of returns with late fees, and if recovery proceedings should be halted.
Sections Cited
Section 73(9), Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010387882026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 31st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21273/2026 Between:
K SANDEEP NAIDU, WORKS CONTRACTOR,
A SOLE PROPRIETORSHIP CONCERN,
HAVING ITS REGISTERED PREMISES AT D. NO. 25/688/D, TTD ROAD, NEAR TTD KALYANA MANDAPAM, SRINIVAS NAGAR, NANDYAL - 518501, KURNOOL DISTRICT, ANDHRA PRADESH, REPRESENTED BY ITS SOLE PROPRIETOR SRI KOMMINENI SANDEEP NAIDU
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, CIRCLE-LL, NANDYAL, MSR COMPLEX, NEAR RTC BUS STAND, NANDYAL - 518 501, KURNOOL DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATI - 522238. 3. THE BANK OF BARODA NANDYAL BRANCH, NANDYAL, KURNOOL DISTRICT - 518501. REPRESENTED BY ITS BRANCH MANAGER
...RESPONDENT(S):
NJS,J & TCDS,J W.P No.21273 of 2026 2
Counsel for the Petitioner:
SHAIK MD UMAR ABDULLAH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
The judgment continues below.
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