Devanshi Filter Line vs. Deputy Assistant Commissioner (St)
Held
The High Court held that the assessment orders passed under Section 62 of the GST Act are deemed to have been withdrawn upon the filing of returns, even if beyond the initial prescribed period, along with payment of late fees. Consequently, recovery proceedings based on these orders cannot be initiated or continued.
Facts
The petitioner, a partnership firm, challenged assessment orders issued under Section 62 of the GST Act for non-filing of returns for various tax periods. Recovery proceedings were initiated under Section 64. The petitioner subsequently filed the pending GSTR-3B returns along with late fees.
Key Issues
Whether assessment orders passed under Section 62 of the GST Act for non-filing of returns are deemed withdrawn upon the subsequent filing of returns with late fees, thereby nullifying any recovery actions.
Sections Cited
Section 62, Section 64
AI-generated summary — verify with the full judgment below
Date of reserved for orders : nil Date of pronouncement : 14.07.2026 Date of uploading : 23.07.2026 APHC010237152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3549] TUESDAY, THE 14th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 13351/2026 Between:
DEVANSHI FILTER LINE, (REPRESENTED BY ITS MANAGING PARTNER KANNEPOTI VENKATA MOHANA REDDIYYA) 7-2-22/1, FLAT NO.402, BHARATHI HOMES, DONAKA ROAD, PATAMATA, VIJAYWADA, KRISHNA, ANDHRA PRADESH - 520 010. ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER ST, PATAMATA CIRCLE, VIJAYAWADA-ILL DIVISION, D. NO. 20-1-34, 2ND FLOOR, JRR COMMERCIAL BUILDING, AYODHYA NAGAR VIJAYAWADA, ANDHRA PRADESH - 520 003
STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ of Mandamus or any other appropriate writ
The judgment continues below.
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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.