M/S. Vijayawada Tiles And Sanitary vs. The State Of Andhra Pradesh
Held
The Court acknowledged that the assessment order was deemed withdrawn by the GST system (ASMT-13) and the demand in DRC-07 was also withdrawn after the petitioner filed delayed returns and paid late fees/interest. Consequently, no further action or recovery under the said assessment order should be resorted to.
Facts
The petitioner failed to file GST returns for May 2024, leading to an assessment order under Section 62 of the GST Act. Subsequently, the petitioner filed the delayed returns along with applicable interest and late fees.
Key Issues
Whether an assessment order passed under Section 62 for non-filing of returns is deemed withdrawn upon subsequent filing of delayed returns with applicable late fees and interest, and if written communication of such withdrawal is necessary.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
APHC010028132026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 21st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1919/2026 Between:
M/S. VIJAYAWADA TILES AND SANITARY,, GROUND FLOOR AND MEZZENINE FLOOR, 54-15-5, SRINIVASA NAGAR, BANK COLONY, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520008. REPRESENTED BY ITS PROPRIETOR, MOHAMMAD USMAN, S/O. SULEAMAN, AGED ABOUT 41 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 DEPUTY ASSISTANT COMMISSIONERST, BHAVANIPURAM CIRCLE, NO I DIVISION, VIJAYAWADA.
...RESPONDENT(S): Counsel for the Petitioner:
M RAVINDRA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:1919 of 2026 The Court made the following Order: (per Sri Justice Ninala
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.