M/S. Sri Daakshyaani Energy Solutions vs. The State Of Andhra Pradesh
Held
The High Court held that, as per Section 62(2) of the GST Act, the assessment orders passed under Section 62 are deemed to have been withdrawn once the necessary returns are filed along with the tax, interest, and late fee. Since the petitioner fulfilled these conditions, the assessment orders were deemed withdrawn.
Facts
The petitioner was subjected to best judgment assessment orders (ASMT-13) under Section 62 of the AP GST Act for March, April, and May 2023 due to non-filing of returns. Subsequently, the petitioner filed the pending returns and paid all the taxes, interest, and late fees as required.
Key Issues
Whether best judgment assessment orders passed under Section 62(1) of the GST Act are automatically deemed withdrawn under Section 62(2) upon the taxpayer subsequently filing the returns and paying all requisite taxes, interest, and late fees.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010226162026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 11873, 11876 & 11994/2026
W.P. No.: 11873/2026 Between:
SRI DAAKSHYAANI ENERGY SOLUTIONS, REPRESENTED BY ITS MANAGING PARTNER, SRI. MADDURI ADITHYA,
S/O. MADHUSUDAN RAO, AGED ABOUT 37 YEARS, 36-12-14A, 5A CLASSIC CIRCLE, MOGAL FUNCTION HALL ROAD, MOGALRAJPURAM, VIJAYAWADA, NTR DISTRICT - 520010
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT - 522238. 2. THE ASSISTANT COMMISSIONERST, SURYARAOPET CIRCLE, VIJAYAWADA, NO II DIVISION, VIJAYAWADA - 520007. ...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 appropriate Writ, direction or order more particularly in the nature of a WRIT OF MANDAMUS
The judgment continues below.
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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.