Judgment
APHC010065752026
IN THE H ( WEDNESDA THE HON’BLE THE HON’B WRIT Between:
1. GARLAPATI INDUS KONDAPALLI, NT REPRESENTED BY NARAYANA, S/O. ANJ
1. THE STATE OF AN SECRETARY, REVE VELAGAPUDI, AMAR 2. 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 NJSJ & TCDSJ WP_3788_2026
[3543] No.5, IDA -521 228.
TI BADRI .
TITIONER PRINCIPAL RETARIAT, LE, NO 1 NDENT(S):
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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 Pleader for Commercial Tax representing the respondents.
2.
With the consent of learned counsel on both sides, writ petition is disposed of, at the stage of admission.
3.
The petitioner was served with order of assessment under Form GST ASMT-13 dated 10.06.2024 and Summary of the order dated 10.06.2024 for the month of April, 2024. The said orders had been passed under Section 62 of the SGST Act, 2017 on the ground that the petitioner had not been filing its returns.
4.
Learned counsel for the petitioner made submissions with reference to the averments made in the writ affidavit and inter alia contended that the petitioner could not file monthly returns i.e., for the month of April, 2024 within the period stipulated under the statute. But, the same were filed on 19.02.2025 with 276 days delay. He further submits that though applicable interest and late fee is paid on the delayed return for the month of April, 2024, respondent No.1 have not withdrawn the Orders dated 10.06.2024, as such, petitioner is constrained to file the writ petition.
5.
The details of the date of demand order, date of filing of returns etc., are set out in the table below:
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Month Date of impugned Demand Order Date of filing of Form GSTR 3B CGST late fee u/s 62(2) SGST Late fees u/s.
62(2) Additional late fee in Form DRC-03 dated 29.07.2026 CGST SGST April, 2024 10.06.2024 19.02.2025 50.00 50.00 27,600.00 27,600.00 Total 50.00 50.00 27,600.00 27,600.00 6.
Section 62(2) of the GST Act stipulates that any order passed under Section 62, would be deemed to have been withdrawn once necessary returns are filed within the period stipulated under the said provision. In the event of delay, late fee is required to be paid by the registered person who seeks to file the said returns.
7.
In the present case, petitioner is said to have paid the necessary late fee. In such circumstances, it would have to be deemed that the orders, detailed above, passed under Section 62 of the GST Act are deemed to have been withdrawn.
8.
Further, similar issue has fallen for consideration before the Hon’ble High Court of Madras (Madurai Bench) in Writ Petition (MD) No.18740 of 2024 and after considering the same, the High Court of Madras had held that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment Order would have to be deemed to be withdrawn.
9.
Further, this Court following the judgment rendered by Hon’ble High Court of Madras, allowed W.P.No.20705 of 2025 filed by M/s. Brothers
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Engineering and Erectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well.
10.
Accordingly, Writ Petition is allowed. Assessment Order under challenge passed under Section 62 of the Act is deemed to have been withdrawn and no steps for recovery can be initiated or continued for recovery of the taxes and dues raised under the said order of assessment. No costs.
Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:19.08.2026 BLV
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THE HON’BLE SRI JUSTICE NINALA JAYASURYA THE HON’BLE SRI JUSTICE T.C.D.SEKHAR
W.P.No.3788 of 2026 Dt: 19.08.2026
BLV