M/S East Coast Corporation vs. The State Of Andhra Pradesh
Held
The Court held that as the petitioner had filed the GSTR 3B returns and paid the necessary late fees, the assessment order passed under Section 62 of the GST Act is deemed to have been withdrawn as per Section 62(2). Consequently, all recovery steps and attachments related to the said order were also withdrawn.
Facts
A proprietary concern was issued an assessment order under Section 62 of the GST Act for non-filing of returns for July-2023. The petitioner subsequently filed the GSTR 3B returns for the period, along with late fees, and argued that the assessment order should be deemed withdrawn under Section 62(2).
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn if the registered person subsequently files the GSTR 3B returns for the relevant period, albeit with a delay and payment of late fees.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010384382026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 28th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20702/2026 Between:
M/S EAST COAST CORPORATION, A PROPRIETARY CONCERN (SHIP CHANDLERS / LASHING AND DUNNAGE CONTRACTORS), HAVING ITS HEAD OFFICE AT 1ST FLOOR, DEEPANJALI COMPLEX, YELLAMATHOTA,
VISAKHAPATNAM, ANDHRA PRADESH - 530020, AND ITS REGISTERED PRINCIPAL PLACE OF BUSINESS AT 26-8-119, R R M R ROAD, POORNA MARKET, VISAKHAPATNAM, ANDHRA PRADESH - 530001. GSTIN 37AANPA8136C1ZW. REPRESENTED BY ITS PROPRIETOR, SRI VARAHALA RAO ANNAMAREDDY.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI.-522238
THE DEPUTY COMMISSIONER ST, SPECIAL CIRCLE-VSP1, VISAKHAPATNAM 1 DIVISION
VISAKHAPATNAM,ANDHRA PRADESH.-530040
THE ASSISTANT COMMISSIONER ST, KURUPAM MARKET CIRCLE, VISAKHAPATNAM 1 DIVISION
VISAKHAPATNAM, ANDHRA PRADESH.-530001
THE DEPUTY ASSISTA
The judgment continues below.
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