M/S. Pyxis Logistics vs. The State Of Andhra Pradesh
Held
The High Court held that the assessment order dated 22.08.2024 was deemed to have been withdrawn by virtue of Section 62(2) of the GST Act, as the petitioner had subsequently filed the returns along with payment of necessary taxes and dues. Consequently, the respondents could not seek recovery of any tax under the deemed-withdrawn order.
Facts
M/S. PYXIS LOGISTICS failed to file GST returns for June 2024, leading to a best judgment assessment order (ASMT-13 and DRC-07) on 22.08.2024 under Section 62 of the GST Act. The petitioner subsequently filed the returns for June 2024 on 03.01.2025 along with payment of GST and other dues. Despite this, the respondents initiated recovery steps based on the initial assessment order.
Key Issues
The key legal issue was whether a best judgment assessment order passed under Section 62 of the GST Act is deemed withdrawn upon the subsequent filing of returns and payment of dues, and if recovery proceedings can continue based on such a withdrawn order.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010208182026
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 NO: 10688/2026 Between:
M/S. PYXIS LOGISTICS,, 402/22-19-18/32, 4, INDRALOK AVENUE, RP ROAD, TANUKU, WEST GODAVARI- 534 211, ANDHRA PRADESH. REPRESENTED BY ITS MANAGING PARTNER, VENU KAPPALA, S/O. LATE BABU RAO, AGED 47 YEARS.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, AP.
THE ASSISTATNT COMMISSIONERST, TANUKU CIRCLE, ELURU, ANDHRA PRADESH.
...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 declaring that the assessment order in Form GST ASMT- 13 and DRC-07 both dated 22.08.2024, for the month of June, 2024
The judgment continues below.
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