M/S. Khaja Moinuddin Shaik vs. The Assistant Commissioner (St)
Held
The High Court held that since the petitioner's registration was restored and the returns were subsequently filed along with late fees, the ex-parte assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, no recovery steps can be taken based on that withdrawn order.
Facts
The petitioner's GST registration was cancelled, and an ex-parte best judgment assessment order was passed under Section 62 for non-filing of returns. The petitioner attempted to file returns with late fees, but it was rejected due to the prior registration cancellation, which was subsequently set aside by the High Court in an earlier order.
Key Issues
Whether an ex-parte best judgment assessment order is deemed withdrawn when returns are filed after the restoration of a cancelled GST registration, and whether recovery proceedings based on such an order are valid.
Sections Cited
Section 62, Section 62(2), Section 79(1)(c)
AI-generated summary — verify with the full judgment below
APHC010641502025
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: 33276/2025 Between:
M/S. KHAJA MOINUDDIN SHAIK,, 5/1/555, SIVA NAGAR, BADVEL, YSR KADAPA DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR SHAIK KHAJA MOINUDDIN.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KADAPA-LL CIRCLE, KADAPA DIVISION, D.NO 1/499, 2ND FLOOR, OPP. YSR GUEST HOUSE, SMITH ROAD, NEAR ZILLA PARISHAD, KADAPA, YSR KADAPA DISTRICT, ANDHRA PRADESH-516001. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, AP SECRETARIAT BUILDINGS VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH
THE UNION OF INDIA, REP. BY THE REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110001. 4. THE BRANCH MANAGER, HDFC BANK, MYDUKUR ROAD BUDVEL, YSR KADAPA DISTRICT, ANDHRA PRADESH.
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in
The judgment continues below.
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