Judgment
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:
1. 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.
2. THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DIST., ANDHRA PRADESH 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S):
Counsel for the Petitioner:
1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:20890 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 months of January, February, March and April, 2025. The Assessment Orders dated 04.04.2025, 03.05.2025, 13.05.2025 and 16.06.2025 for the months of January, February, March and April, 2025 respectively 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 months of January, February, March and April, 2025 within the period stipulated under the statute.
But, the same were filed on 06.07.2026 with certain days of delay and additional late fee was also paid 30.07.2026. He further submits that though applicable interest and late fee is paid on the delayed return for the months of January, February, March and April, 2025, respondent No.1 have not
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withdrawn the Assessment Orders dated 04.04.2025, 03.05.2025, 13.05.2025 and 16.06.2025 for the months of January, February, March and April, 2025 respectively, 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
CGST SGST January, 2025 04.04.2025 06.07.2026 0.00 0.00 6,000.00 6,000.00 February, 2025 03.05.2025 06.07.2026 250.00 250.00 6,000.00 6,000.00 March, 2025 13.05.2025 06.07.2025 250.00 250.00 6,000.00 6,000.00 April, 2025 16.06.2025 06.07.2025 250.00 250.00 6,000.00 6,000.00 Total 750.00 750.00 24,000.00 24,000.00 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.
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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 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. No costs.
Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:31.07.2026 Ksj