Sri Kanaka Durga Agencies And Management Solutions vs. Assistant Commissioner Of State Tax
Held
The Court directed the respondent to verify if all tax and other amounts due were paid with the delayed returns. If confirmed, the assessment orders are deemed withdrawn, and no recovery should be pursued; otherwise, recovery can proceed.
Facts
The petitioner delayed filing GST returns for April and May 2023, leading to assessment orders under Section 62 of the GST Act. Subsequently, the petitioner filed the delayed returns and paid tax along with interest. The petitioner challenged the recovery proceedings, contending the assessment orders were deemed withdrawn upon filing the returns.
Key Issues
Whether assessment orders passed under Section 62 of the GST Act are deemed withdrawn upon subsequent filing of returns and payment of tax, interest, and other amounts, thereby precluding recovery proceedings.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
APHC010168582025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH 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 NOs: 8726 AND 8730 OF 2025 Between:
SRI KANAKA DURGA AGENCIES AND MANAGEMENT SOLUTIONS, REPRESENTED BY THE PROPRIETORSRI GOGISETTY VENKATA DURGA SUDHAKAR 43-138-28/1, PAIPULA ROAD, AJITH SINGH NAGAR, VIJAYAWADA NTR DISTRICT, ANDHRA PRADESH. PIN - 520 015. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, GANDHI NAGAR CIRCLE, D.NO. 74-2-20, 2ND FLOOR, KMR SONS PLAZE, YENAMALAKUDUR ROAD, KRISHNA NAGAR NTR DISTRICT, ANDHRA PRADESH, PIN. 520 007. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN. 522 503
...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 topleased to issue an ap
The judgment continues below.
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