M/S. Goodwill Insulations vs. The Assistant Commissioner(St)(Fac)
Held
The Court held that once the delayed returns are filed and the necessary late fees are paid, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, no recovery steps can be initiated or continued based on that assessment order.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for non-filing of returns for May 2023. Subsequently, the petitioner filed the delayed returns and paid the applicable late fees, but the respondent did not withdraw the assessment order, leading to the writ petition.
Key Issues
Whether an assessment order passed under Section 62 for non-filing of returns is deemed withdrawn under Section 62(2) if the taxpayer subsequently files the delayed returns and pays the prescribed late fees.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010410822026
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: 22232/2026 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 COMMISSIONERSTFAC, 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, KUNCHANAPALLI-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.22232 of 2026
The judgment continues below.
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