Garlapati Industries vs. The State Of Andhra Pradesh
Held
The High Court held that once the necessary returns are filed and late fees paid, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act. It relied on previous judgments, concluding that the benefit of Section 62(2) extends to delayed filings with late fees.
Facts
The petitioner failed to file monthly GST returns for April 2024, leading to an assessment order under Section 62. Subsequently, the petitioner filed the delayed returns (276 days late) and paid all applicable interest and late fees. Despite this, the respondents did not withdraw the assessment order, prompting the petitioner to file a writ petition.
Key Issues
Whether an assessment order passed under Section 62 for non-filing of returns is deemed withdrawn upon subsequent delayed filing of returns and payment of late fees, as per Section 62(2) of the GST Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010065752026
IN THE H ( WEDNESDA THE HON’BLE THE HON’B WRIT Between:
GARLAPATI INDUS KONDAPALLI, NT REPRESENTED BY NARAYANA, S/O. ANJ
THE STATE OF AN SECRETARY, REVE VELAGAPUDI, AMAR
ASSISTANT COMMIS DIVISION, VIJAYAWA
Counsel for the Petitioner Mr.SINGAM SRINIVASA Counsel for the Responde GP FOR COMMERCIAL
1 HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) AY, THE 19th DAY OF AUGUST 2026 PRESENT E SRI JUSTICE NINALA JAYASURYA BLE SRI JUSTICE T.C.D.SEKHAR T PETITION No: 3788 of 2026 STRIES, PLOT No.195, ROAD N TR DISRICT, ANDHRA PRADESH- Y ITS PROPRIETOR, GARLAPAT JANEYULU, AGED ABOUT 59 YEARS ...PE AND NDHRA PRADESH, REP. BY ITS P NUE (CT-II) DEPARTMENT, AP SECR RAVATHI, GUNTUR DISTRICT, AP. SSIONERST, IBRAHIMPATNAM CIRCL ADA ...RESPON r: A RAO ent(S): L TAX WP_3788_2026
[3543] No.5, IDA -521 228. TI BADRI . TITIONER PRINCIPAL RETARIAT, LE, NO 1 NDENT(S):
WP_3788_2026
The Court made the following order: (Per Hon’ble Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner. Also heard Mr. S.A.V.Sai Kumar, learned Assistant Government Plea
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.