M/S.Fayaz Foot Wear vs. Union Of INDIA
Held
The High Court held that as the petitioner had furnished valid returns along with late fees and interest after the assessment orders were passed, these orders are deemed to have been withdrawn as per Section 62(2) of the GST Act. Following this, the impugned assessment orders and any consequential recovery actions were set aside.
Facts
The petitioner failed to file GSTR-3B returns for several periods, prompting the tax authorities to issue notices under Section 46 and pass ex-parte best judgment assessment orders under Section 62 of the GST Act. Subsequently, the petitioner filed the pending returns, paying the necessary taxes, late fees, and interest, but the authorities continued to insist on payment based on the assessment orders.
Key Issues
The central issue was whether ex-parte best judgment assessment orders passed under Section 62 of the GST Act are deemed withdrawn once the registered person subsequently files valid returns within the prescribed period, along with late fees and interest, as per Section 62(2).
Sections Cited
Section 62, Section 46, Section 50(1), Section 47, Section 44, Section 79(1)(d)
AI-generated summary — verify with the full judgment below
WP_4496_2026 Date of reserved for orders : Date of pronouncement : 30.06.2026 Date of uploading
: 03.07.2026
APHC010077862026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 30th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4496/2026 Between:
M/S.FAYAZ FOOT WEAR, 8-1-74, OPP R T C BUS STAND, SIDDAVATTAM ROAD, BADVEL, YSR CADAPA DISTRICT 516 227 REP BY ITS PROPRIETOR SHEIK FAYAZ
...PETITIONER AND
UNION OF INDIA, REP BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRERETARIAT BLDGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT 522237
THE DY ASSISTANT COMMISSIONER STI, KADAPA II CIRCLE, KADAPA-516001
THE ASSISTANT COMMISSIONER ST, KADAPA - II, KADAPA.- 516001
...RESPONDENT(S):
WP_4496_2026 Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Cour
The judgment continues below.
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