Iswarya Granites And Minerals vs. The Assistant Commissioner St
Held
The High Court held that as per Section 62(2) of the GST Act, an assessment order passed under Section 62 is deemed to have been withdrawn once the necessary returns are filed and the stipulated late fees are paid. Since the petitioner had filed the delayed returns and paid all applicable late fees, the assessment order against them is deemed withdrawn.
Facts
The petitioner, ISWARYA GRANITES AND MINERALS, was issued an assessment order under Section 62 of the GST Act for February 2024 due to non-filing of returns. Subsequently, the petitioner filed the delayed returns (GSTR 3B) and paid all applicable late fees, including additional late fees, but the respondent authorities did not withdraw the assessment orders.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act for non-filing of returns is automatically deemed withdrawn upon subsequent filing of delayed returns and payment of all prescribed late fees, as per Section 62(2) of the Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010449602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 1st DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24553/2026 Between:
ISWARYA GRANITES AND MINERALS, GSTIN 37AADFI7513H1ZE REP BY ITS PARTNER SRI MEDARAMETLA SARVESWARA RAO SY NO 419 MAIN ROAD PATTUPURAM SRIKAKULAM 532474 ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NARASANNAPETA CIRCLE 7 341 SRI DEVI NAGAR OPP SOWBHAGYA LAXMI KALYANAMANDAPAM NARASANNAPETA 532421 SRIKAKULAM DISTRICT ANDHRA PRADESH
THE CHIEF COMMISSIONER OF STATE TAX, VIJAYA ELITE 12 468 4 ADJ SERVICE ROAD TO NH 16 KUNCHANAPALLI 522501 GUNTUR DISTRICT ANDHRA PRADESH
THE ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, 40 5 19 9B BACK OF NVKR TOWERS MOGULRAJPURAM VIJAYAWADA 520010 ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE CT II DEPARTMENT SECRETARIAT VELAGAPUDI 522237 GUNTUR DISTRICT ANDHRA PRADESH
...RESPONDENT(S):
NJS,J & TCDS,J W.P No.24553 of 2026 2
Counsel for the P
The judgment continues below.
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