M/S. Goodwill Insulations vs. The Assistant Commissioner (St) (Fac)
Held
The High Court held that, as per Section 62(2) of the GST Act, once the delayed returns are filed and the requisite late fees are paid, the assessment order passed under Section 62 is deemed to have been withdrawn. Therefore, no recovery steps can be initiated or continued based on that order.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for non-filing of returns for April 2023. Subsequently, the petitioner filed the delayed returns and paid the applicable late fees, but the assessment order was not withdrawn by the tax authorities.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed to be withdrawn once the taxpayer files the delayed returns and pays the applicable late fees, as stipulated under Section 62(2).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
APHC010410842026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 14th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22229/2026 Between:
M/S. GOODWILL INSULATIONS,, GSTIN-37BFJPM0759R1ZL REP. BY ITS PROPRIETOR, MR. SHUNMUGAM BALA SUBRAHMANYAM MUTYALA
14-25-36/1, ELURU ROAD, YAGARLAPALLI, TADEPALLIGUDEM - 534102, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST FAC, TADEPALLIGUDEM CIRCLE, 2-1-41(13), 1ST FLOOR, AJANTA COMPLEX, K N ROAD, OPP. MRO OFFICE, TADEPALLIGUDEM-534101, WEST GODAVARI DISTRICT, ANDHRA PRADESH.
THE CHIEF COMMISSIONER OF STATE TAX, VIJAYA ELITE, 12- 468/4, ADJ. SERVICE ROAD TO NH-16, KUNCHANAPALII-522501, GUNTUR DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522237, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S):
NJS,J & TCDS,J W.P No.22229 of 2026 2
C
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