Judgment
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:
1. 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.
2. THE ASSISTANT COMMISSIONERST, ELURU II CIRCLE, ELURU.
...RESPONDENT(S):
Counsel for the Petitioner:
1. SINGAM SRINIVASA RAO Counsel for the Respondent(S):
1. 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 Assistant Government Pleader for Commercial Tax representing 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 for the month of September, 2025. The Assessment Order had been passed under Section 62 of the GST Act 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 September, 2025 within the period stipulated under the statute. But, the same were filed on 03.05.2026 with 166 days delay and additional late fee was also paid 27.07.2026 (memo dated 28.07.2026 is filed to that effect). He further submits that though applicable interest and late fee is paid on the delayed return for the month of September-2025, respondent No.2 have not withdrawn the
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Assessment Order dated 18.11.2025/19.11.2025, 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:
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 27.07.2026 CGST SGST September, 2025 16.12.2025 03.05.2026 170.00 170.00 10,500.00 10,500.00 Total 170.00 170.00 10,500.00 10,500.00 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
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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 Engineering and Errectors 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. In view of withdrawal of above assessment proceedings, all the attachments shall also stand withdrawn. No costs. Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:31.07.2026 Ksj