M/S Sri Gayathri Devi Engineering Services vs. The Assistant Commissioner (St)
Held
The Court held that, as per Section 62(2) of the GST Act, once delayed returns are filed and necessary late fees are paid, the assessment order passed under Section 62 is deemed to have been withdrawn. Consequently, no recovery steps can be initiated or continued based on that order.
Facts
An assessment order was passed against the petitioner under Section 62 of the GST Act for non-filing of returns for July 2023. The petitioner subsequently filed the delayed returns and paid all applicable late fees, but the tax authorities did not withdraw the assessment order.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn when a taxpayer files delayed returns and pays all applicable late fees, as stipulated under Section 62(2).
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010449612026
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: 24520/2026 Between:
M/S SRI GAYATHRI DEVI ENGINEERING SERVICES, GSTIN 37AUKPN0870D1ZM, REP. BY ITS PROPRIETOR - KUM. GAYATHRI NAME, 1-23-16, FLAT NO.16, SINI PLAZA, 3RD FLOOR, POTHINAMALLAYYAPALEM, VISAKHAPATNAM-530 041, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, 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, OPP
The judgment continues below.
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