Meka Dredging Company Private Limited vs. The Deputy Assistant Commissioner-Ii
Held
The Court held that for May 2023, the returns and payments were within the time limit under Section 62(2). For March and April 2023, despite delays, the Court condoned the delay, relying on previous judgments and an amendment to Section 62, deeming the assessment orders withdrawn.
Facts
The petitioner failed to file GST returns for March-May 2023 within the stipulated time, leading to assessment orders. Subsequently, the petitioner filed returns and paid taxes, interest, and late fees, but the authorities pursued recovery. The petitioner argued that Section 62(2) of the GST Act should apply, deeming the assessment orders withdrawn.
Key Issues
Whether assessment orders under Section 62 of the GST Act are deemed withdrawn when returns and payments are made belatedly, and if delays in filing returns beyond statutory periods can be condoned.
Sections Cited
Section 62, Section 62(2), Section 79
AI-generated summary — verify with the full judgment below
APHC010664352025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34558/2025 Between:
MEKA DREDGING COMPANY PRIVATE LIMITED, HAVING ITS OFFICE AT 1-61/1, TALLAREVU MANDAL, SUNKARAPALEM, KAKINADA, AMBEDKAR KONASEEMA DISTRICT, ANDHRA PRADESH - 533
REP. BY ITS AUTHORISED REPRESENTATIVE, SRI HEMANT MEKA RAO, OCC DIRECTOR, R/O MUMBAI, MAHARASHTRA.
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERII, AMALAPURAM CIRCLE, OFFICE AT D. NO. 3-1-140, FIRST FLOOR, ABOVE UNION BANK OF INDIA, NEAR HEAD POST OFFICE, K. AGRAHARAM, AMALAPURAM, AMBEDKAR KONASEEMA DISTRICT, ANDHRA PRADESH - 533201. 2. THE ASSISTANT COMMISSIONER STATE TAX, AMALAPURAM CIRCLE, OFFICE AT D. NO. 3-1-140, FIRST FLOOR, ABOVE UNION BANK OF INDIA, NEAR HEAD POST OFFICE, K. AGRAHARAM, AMALAPURAM, AMBEDKAR KONASEEMA DISTRICT, ANDHRAPRADESH - 533201. 2
THE DEPUTY COMMISSIONER STATE TAX, RAJAMAHENDRAVARAM DIVISION,
COMMERC
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