Sri Gayathri Devi Engineering Services 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Court held that as per Section 62(2) of the GST Act, an assessment order passed under Section 62 is deemed to have been withdrawn once the necessary returns are filed and applicable late fees are paid, even if delayed. Following its own precedent and a Madras High Court judgment, the Court allowed the petition, deeming the assessment order withdrawn and prohibiting further recovery steps.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act (Form GST ASMT-13) for non-filing of returns for June 2023. Subsequently, the petitioner filed the delayed returns (Form GSTR 3B) and paid all applicable late fees and additional late fees. However, the tax authorities did not withdraw the assessment order, prompting the petitioner to file a writ petition.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act for non-filing of returns is deemed withdrawn when the taxpayer subsequently files the returns and pays the applicable late fees, as per Section 62(2).
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010449692026
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: 24518/2026 Between:
SRI GAYATHRI DEVI ENGINEERING SERVICES, GSTIN 37AUKPN0870D1ZM REP BY ITS PROPRIETOR KUM GAYATHRI NAME 1 23 16 FLAT NO 16 SIRI PLAZA 3RD FLOOR POTHINAMALLAYYAPALEM VISAKHAPATNAM 530041 ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, BHEEMILI CIRCLE 1 45 IB 100 FEET ROAD KOMMADI V MADHURAWADA VISAKHAPATNAM 530048 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 ST II, BHEEMILI CIRCLE 1 45 IB 100 FEET ROAD KOMMADI V MADHURAWADA VISAKHAPATNAM 530048 ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE CT II DEPARTMENT SECRETARIAT VELAGAPUDI 522237 GUNTUR DISTRICT ANDHRA PRADESH
THE BRANCH MANAGER AXIS BANK, 3 22 OPP TDP OFFICE ATCHUTAPURAM MAIN ROAD
ATCHUTAPURAM 531
The judgment continues below.
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