M/S. Siva Electricals vs. The Assistant Commissioner (State Tax)
Held
The Court held that once the necessary returns are filed along with late fees, as stipulated under Section 62(2) of the GST Act, the assessment order passed under Section 62 is deemed to have been withdrawn. Therefore, any recovery actions or bank attachments based on that order must be set aside.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for non-filing of returns for April 2023. Subsequently, the petitioner filed the GSTR 3B returns for the relevant period along with late fees, but the respondents continued to seek recovery of the demanded amount.
Key Issues
The key issue was whether an assessment order passed under Section 62 for non-filing of returns is automatically deemed withdrawn upon subsequent filing of the returns with late fees, as per the provisions of Section 62(2) of the GST Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 06.07.2026 Date of uploading : APHC010322602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17701/2026 Between:
M/S. SIVA ELECTRICALS,, REPRESENTED BY SHRI. MEKALA SUDHAKAR, 50-348-L-17 A3, ARRORA NAGAR, B CAMP, KURNOOL, ANDHRA PRADESH - 518 002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, KURNOOL - III CIRCLE, KURNOOL DIVISION, SY. NO. 7/B, NEAR INDUS SCHOOL, PANDIPADU (V), FIRST FLOOR, KURNOOL, ANDHRA PRADESH - 518 002. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S):
NJS,J & TCDS,J W.P No.17701 of 2026 2
Counsel for the Petitioner:
ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS
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.