Jyothi Computer Services vs. Assistant Commissioner
Held
The Court condoned the delay in filing the returns and payment of taxes, deeming the assessment order withdrawn. No further recovery steps can be taken.
Facts
The petitioner failed to file GSTR 3B returns, leading to an assessment order. Subsequently, the petitioner filed the returns with late fees and taxes, but recovery proceedings were initiated.
Key Issues
Whether recovery proceedings can be initiated when the petitioner has subsequently complied with filing and payment obligations, albeit with delay?
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
APHC010700312025
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: 35931/2025 Between:
JYOTHI COMPUTER SERVICES, (REPRESENTED BY ITS PROPRIETOR)
D.NO.40-12-3/3, 1ST FLOOR,
APOORVA APARTMENT, PATAMATALANKA, VIJAYAWADA- 520010. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, PATAMATA CIRCLE, NO. ILL DIVISION VIJAYAWADA,ANDHRA PRADESH-520010. 2. STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY (REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228
...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 a writ of mandamus or any other appropriate writ or direction or order (i) directing the 1st Respondent to withdraw the impugned Assessment order in GST ASMT-13 dt. 15.06.2023 vide Ref No. GSTO- IV/37AGEPV4062D1 ZD/2022 and the impugned Form GST DRC-07 dt. 15.06.
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