Vasudha Enviro Labs PVT LTD vs. The State Of Andhra Pradesh
Held
The High Court held that under Section 62(2) of the GST Act, an assessment order passed for non-filing of returns is deemed withdrawn once the delayed returns are filed and all late fees are paid. Consequently, the assessment order against the petitioner was deemed withdrawn, and no recovery steps could be initiated.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for October 2025 due to non-filing of returns. Subsequently, the petitioner filed the delayed returns and paid all applicable late fees and interest, but the respondent failed to withdraw the assessment order.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn upon subsequent filing of delayed returns and payment of all applicable late fees and interest, as per Section 62(2).
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010377912026
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: 20370/2026 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 KOHL, 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):
NJS,J & TCDS,J W.P No.20370 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:20370 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
The judgment continues below.
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