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The High Court held that, as per Section 62(2) of the GST Act, the assessment orders are deemed to have been withdrawn since the petitioner had subsequently filed the returns and cleared all dues. Therefore, the respondents cannot initiate any recovery steps based on these withdrawn assessment orders.
Facts
The petitioner was issued best judgment assessment orders (ASMT-13) under Section 62 of the AP GST Act for specific months due to non-filing of returns. Subsequently, the petitioner filed the pending returns and paid the taxes, interest, and late fees for those periods.
Key Issues
Whether best judgment assessment orders passed under Section 62 of the GST Act are automatically deemed withdrawn under Section 62(2) upon the subsequent filing of returns and payment of all due taxes, interest, and late fees.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.