M/S. Lswarya Granates And Minerals vs. The Assistant Commissioner St
Held
The High Court held that as per Section 62(2) of the GST Act, the assessment order is deemed withdrawn once the delayed returns are filed and late fees are paid. Consequently, no recovery steps can be initiated based on the withdrawn order.
Facts
An assessment order was issued against the petitioner under Section 62 of the GST Act for non-filing of returns for March 2024. The petitioner subsequently filed the delayed returns and paid all applicable late fees, but the assessment order was not withdrawn by the authorities.
Key Issues
The key issue was whether an assessment order passed under Section 62 of the GST Act is automatically deemed withdrawn upon subsequent filing of delayed returns and payment of late fees, as per Section 62(2).
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010449662026
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: 24516/2026 Between:
M/S. LSWARYA GRANATES AND MINERALS,, GSTIN 37AADFI7513H1ZE, REP. BY ITS PARTNER - SRI. MEDARAMETLA SARVESWARA RAO, SY. NO.419, MAIN ROAD, PATTUPURAM, SRIKAKULAM-532 474, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NARASANNAPETA CIRCLE, 7-341, SRI DEVI NAGAR, OPP SOWBHAGYA LAXMI KALYANAMANDAPAM, NARASANNAPETA-532 421, 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-522 237, GUNTUR DISTRICT, ANDHRA PRADESH.
...RESPONDENT(S):
NJS,J &TC
The judgment continues below.
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