M/S. Sri Sivani Enterprises vs. The Assistant Commissioner(State Taxes)
Held
The High Court held that as the petitioner had filed the delayed returns and paid the necessary late fees, the assessment orders passed under Section 62 are deemed to have been withdrawn as per Section 62(2) of the GST Act. The Court relied on its own previous judgment and a Madras High Court decision on similar facts.
Facts
The petitioner failed to file GSTR-3B returns for January-April 2025, leading to assessment orders being passed under Section 62 of the GST Act. Subsequently, the petitioner filed the delayed returns and paid the applicable late fees, including additional late fees via Form DRC-03, but the respondent did not withdraw the assessment orders.
Key Issues
The key legal issue was whether assessment orders passed under Section 62 for non-filing of returns should be deemed withdrawn when delayed GSTR-3B returns are subsequently filed and late fees paid, in accordance with Section 62(2) of the GST Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010384272026
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: 20890/2026 Between:
M/S. SRI SIVANI ENTERPRISES, GSTID-37BLJPS8169M2ZZ REP. BY ITS PROPRIETOR, SRI M. SUDHAKAR 3/175, OPP. CURRENT OFFICE,DWARAKA TIRUMALA ROAD POLASANIPALLI, WEST GODAVARI DISTRICT ANDHRA PRADESH, PIN CODE.534425
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERSTATE TAXES, ELURU -I CIRCLE D.NO.25-12-6, 4TH FLOOR, USHA BALA COMPLEX JOHN STREET, BHIMAVARAM - 534201 WEST GODAVARI DISTRICT, A.P.
THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DIST., ANDHRA PRADESH
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S): Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.20890 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE H
The judgment continues below.
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