Sri Gayathri Devi Engineering Services vs. The Assistant Commissioner(St)
Held
The Court held that as per Section 62(2) of the GST Act, an assessment order is deemed to have been withdrawn once the necessary returns are filed, even if delayed, and applicable late fees are paid. Since the petitioner complied with these requirements, the assessment order was deemed withdrawn, and no recovery steps could be initiated.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for non-filing of returns for May 2023. Subsequently, the petitioner filed the delayed returns and paid all applicable late fees, including additional late fees. However, the respondent did not withdraw the assessment orders, prompting the petitioner to file this writ petition.
Key Issues
The key legal issue was whether an assessment order passed under Section 62 for non-filing of returns is deemed withdrawn upon the subsequent filing of delayed returns and payment of late fees, as stipulated under Section 62(2) of the GST Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010449592026
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: 24554/2026 Between:
SRI GAYATHRI DEVI ENGINEERING SERVICES, GSTIN 37AUKPN0870D1ZM, REP. BY ITS PROPRIETOR - KUM. GAYATHRI NAME, 1-23-16, FLAT NO.16, SINI PLAZA, 3 1D FLOOR, POTHINAMALLAYYAPALEM, VISAKHAPATNAM-530 041, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, BHEEMILI CIRCLE, 1-45/1B, 100 FEET ROAD, KOMMADI (V),
MADHURAWADA, VISAKHAPATNAM-530 048, 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 DEPUTY ASSISTANT COMMISSIONER STII, BHEEMILI CIRCLE, 1-45/1B, 100 FEET ROAD, KOMMADI (V), MADHURAWADA, VISAKHAPATNAM-530 048, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522 237, GUNTUR DISTRICT, ANDHRA PRADESH.
THE BRANCH MANAGER, AXIS BANK, 3-22, OP
The judgment continues below.
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