Sreekanth Reddy Mukka vs. Deputy Assistant Commissioner
Held
The High Court held that as per Section 62(2) of the GST Act, the assessment orders are deemed to have been withdrawn since the petitioner filed the necessary returns along with late fees. Consequently, no recovery steps can be initiated or continued for the taxes and dues raised under the said withdrawn assessment orders.
Facts
The petitioner was issued assessment orders under Section 62 of the GST Act for non-filing of returns for the months of June to October 2024. Despite the petitioner subsequently filing the GSTR 3B returns for the relevant periods along with late fees, the respondents continued to seek recovery of the demanded amounts.
Key Issues
The key issue was whether assessment orders passed under Section 62 are automatically deemed withdrawn upon the subsequent filing of GSTR 3B returns with late fees, and if recovery proceedings can continue thereafter.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010315162026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 13th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16476/2026 Between:
SREEKANTH REDDY MUKKA, (REPRESENTED BY ITS PROPRIETOR)
22, MUKKAVARAIPALLI, OBULAVARUPALLI, KADAPA, YSR, ANDHRA PRADESH - 516108
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER, (ST-1), RAYCHOTI CIRCLE, KADAPA DIVISION, ANDHRA PRADESH.
ASSISTANT COMMISSIONER STII, KADAPA-LL CIRCLE, KADAPA DIVISION, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228 Counsel for the Petitioner:
Y SREENIVASA REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.16476 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:16476 of 2026 The Court made the following Order: (per NJS,J)
The petitioner was served with order of assessments for the month of June, 2024 to October, 2024. The Assessment Orders had
The judgment continues below.
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