M/S. Gouri Shankar Electricals vs. The Assistant Commissioner (State Tax)
Held
The Court held that, as per Section 62(2) of the GST Act, an assessment order is deemed to have been withdrawn once the necessary returns are filed within the stipulated period, even with a delay and payment of late fees. Following precedents, the Court found that the assessment order against the petitioner was deemed withdrawn, and any attachments made stood set aside.
Facts
The petitioner was issued an assessment order under Section 62 of the GST Act for non-filing of returns for March 2023. Subsequently, the petitioner filed Form GSTR 3B for the relevant period along with the prescribed late fees. Despite the filing, the respondents continued to pursue recovery of the demanded amount.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn if the taxpayer subsequently files the required returns along with late fees, as stipulated under Section 62(2).
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 : APHC010322652026
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:17700 of 2026 Between:
M/S. GOURI SHANKAR ELECTRICALS,, REPRESENTED BY ITS PROPRIETOR, SMT. PUSTELA SARADAMMA, DOOR 18-87-A3, SRI NAGAR COLONY, KURNOOL, ANDHRA PRADESH - 518 002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, KURNOOL III CIRCLE, KURNOOL DIVISION, SY. N0.7/B, NEAR INDUS SCHOOL, PANDIPADU (V), FIRST FLOOR, KURNOOL, ANDHRA PRADESH-518002. 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. 4. STATE BANK OF INDIA, REPRESENTED BY ITS BRANCH MANAGER 87 BY 454, N S PLAZA, B CAMP, NANDYALA ROAD, KURNOOL ANDHRA PRADESH-518002. ...RESPONDENT(S):
NJ
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