Venkata Sai Flakes And Granites vs. Assistant Commissioner Of State Tax
Held
The Court held that the assessment order dated 05.05.2025 was deemed to have been withdrawn by virtue of Section 62(2) of the GST Act, as the petitioner had filed the returns and paid the necessary dues. Consequently, no coercive steps could be taken for recovery of tax claimed under the withdrawn assessment order.
Facts
The petitioner was assessed under Section 62 of the GST Act for non-filing of returns for February 2025. Subsequently, the petitioner filed the pending returns on 25.09.2025 along with payment of GST and other dues, but the authorities continued recovery steps based on the original assessment order.
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn upon the subsequent filing of returns along with payment of tax and other dues, thereby precluding recovery actions.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010192612026
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: 11070/2026 Between:
VENKATA SAI FLAKES AND GRANITES, REPRESENTED BY THE PROPRIETOR SRI SRINIVASA RAO PARIMI 3-16, NEAR BHARATH PETROL BUNK, NH-16 ROAD, NALLAKULAVARI PALEM, PERAVALI MANDAL, WEST GODAVARI, ANDHRA PRADESH, PIN 534328
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX, NIDADAVOLE CIRCLE, NIDADAVOLE WEST GODAVARI DISTRICT, ANDHRA PRADESH.534 301. 2. DEPUTY ASSISTANT COMMISSIONER OF STATE TAXLL, OFFICE OF ASSISTANT COMMISSIONER (ST), NIDADAVOLE CIRCLE NIDADAVOLE, WEST GODAVARI, ANDHRA PRADESH-534 211. 3. 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), A.P, PIN - 522 503. 4. BRANCH MANAGER, CENTRAL BANK OF INDIA, NIDADAVOLE BRANCH, NIDADAVOLE, TANUKU, ANDHRA PRADESH PIN 534134. 5. BRANCH MANAGER, UN
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