M/S Lakshmi Hp Gas Gramin Vitrak vs. The Assistant Commissioner (State Tax)
Held
The High Court held that the assessment order was deemed to have been withdrawn under Section 62(2) of the GST Act, as the petitioner had complied by filing the returns and paying the dues. The respondents were directed not to seek recovery of amounts based on the withdrawn order.
Facts
An assessment order was passed against the petitioner under Section 62 of the GST Act for non-filing of returns for the period March 2025. The petitioner subsequently filed the returns along with the tax and other dues, but the authorities continued recovery proceedings based on the assessment order.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn upon subsequent filing of returns and payment of dues, and if recovery proceedings can continue thereafter.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010274832026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15560/2026 Between:
M/S LAKSHMI HP GAS GRAMIN VITRAK, BY ITS PROPRIETOR MR. PALANI BETAPPA, 3/26, MITTOOR ROAD, GUDUPALLI, CHITTOOR DISTRICT, ANDHRA PRADESH - 517
GSTIN 37BGKPB8181J1Z1. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, PALAMANERU CIRCLE, CHITTOOR DISTRICT, ANDHRA PRADESH.-517408
THE JOINT COMMISSIONER STATE TAX, CHITTOOR DISTRICT, ANDHRA PRADESH.517001
THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.520001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 522238
...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 tomay be pleased to issue a Writ, Order or directio
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.