Judgment
APHC010367752026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 30th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19793/2026 Between:
M/s. Varasidhi Vinayaka Construtions ...PETITIONER AND The Assistant Commissionerstate Taxes and Others ...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 Court made the following order:
(per The Hon’ble Sri Justice T.C.D.Sekhar)
The petitioner is a registered person under Central & State Goods and Service Tax Act, 2017 vide GSTIN No.37CYTPM9797F1Z8 on the rolls of State Tax Authorities. The petitioner did not file GSTR-3B return for the period November, 2025. The 1st respondent issued notice under Section 46 of the GST Act and despite the same, the petitioner did not turn up. In those circumstances, the 1st respondent has passed assessment order dt.13.01.2026 by exercising power under Section 62 of the said Act.
2.
It is the case of the petitioner that, he filed GSTR-3B return on 16.06.2026, by remitting late fee, additional late fee and interest. The counsel for the petitioner would further submit that despite filing return along with late fee, additional late fee and interest, the respondent authorities are insisting to pay the tax demanded through order passed under Section 62 of the Act. He would further submit that once the return is filed, the order passed under Section 62 would be deemed to have been withdrawn as per Section 62 upon payment of necessary late fee and interest. He would further submit that, in view of the fact that the return has already been filed, the respondent authorities cannot insist to pay
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the tax demanded under the Impugned Assessment Order dt.13.01.2026.
3.
Sri R.Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, on instructions would submit that the petitioner has filed return for the tax period under dispute along with late fee and interest. He would further submit that appropriate orders be passed in the instant writ petition.
4.
As per Section 62 of GST Act, the Proper Officer may proceed to assess the tax liability of the registered person to the best of his judgment taking into account all the relevant material, which is available or which he has gathered and issued an Assessment Order, within a period of five (05) years from the date specified under Section 44 for furnishing of annual return for the financial year to which the tax not paid relates to.
5. Further as per Section 62(2), if the registered person furnishes valid return within sixty (60) days of service of Assessment Order under sub section (1), the said Assessment Order shall be deemed to have been withdrawn, but the liability for payment of interest under sub section (1) of section 50 or for payment of late fee under section 47 shall continue.
6.
In the case on hand, subsequent to the passing of assessment order under Section 62, the petitioner had filed return
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for the period under dispute along with late fee, additional late fee and interest on 16.06.2026 and the same is not disputed by the learned Government Pleader for Commercial Tax. In such circumstances, the Assessment Order dt.13.01.2026 would be deemed to have been withdrawn in view of the fact that the petitioner had filed relevant GSTR-3B return for the month of November, 2025.
7.
For the foregoing reasons, the assessment order dated 13.01.2026 passed by the 1st respondent for the tax period November, 2025, is deemed to have been withdrawn and the same is set aside.
8.
Accordingly, the Writ Petition is allowed. There shall be no order as to costs.
As a sequel, pending applications, if any shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
______________________
JUSTICE T.C.D. SEKHAR
Dt.30.07.2026 DSB
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP.No.19793 of 2026 Dated 31.07.2026
U DSB