Vasudha Enviro Labs PVT LTD vs. The State Of Andhra Pradesh
Held
The High Court held that as the petitioner filed the delayed returns and paid all necessary late fees, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act.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.
Facts
Vasudha Enviro Labs Pvt Ltd failed to file GST returns for September 2025, leading to an assessment order under Section 62. The petitioner subsequently filed the delayed returns and paid all applicable late fees, but the respondent did not withdraw the assessment order.
Key Issues
Whether an assessment order passed under Section 62 is automatically deemed withdrawn when delayed returns are filed and all applicable late fees are paid, as per Section 62(2) of the GST Act.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
APHC010377882026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] FRIDAY, THE 31st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20756/2026 Between:
VASUDHA ENVIRO LABS PVT LTD, D.NO.2-170, FIRST FLOOR, VIDYA NAGAR COLONY,
SATRAMPADU, ELURU, WEST GODAVARI-534007. REPRESENTED BY ITS PROPRIETOR, GIRIDHAR KOLLI, S/O. MOHAN RAO, AGED ABOUT 54 YEARS.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP.
THE ASSISTANT COMMISSIONERST, ELURU II CIRCLE, ELURU.
...RESPONDENT(S): Counsel for the Petitioner:
SINGAM SRINIVASA RAO Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.20756 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:20756 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner. Also heard Mr. S.A.V.Sai Kumar, learned
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.