M/S. Crayonz vs. The Assistant Commissioner(State Taxes) Fac
Held
The Court held that the deeming provision under Section 62(2) of the GST Act is applicable when returns are filed with late fee. Consequently, the assessment order is deemed withdrawn, and the attachment of the petitioner's bank account is set aside.
Facts
The petitioner filed GST returns late for March-May 2023 and paid the late fee. The respondent issued assessment orders under Section 62(2) of the GST Act. The petitioner argued that filing returns with late fee should deem the assessment order withdrawn.
Key Issues
Whether filing GST returns with late fee after an assessment order under Section 62(2) leads to the deemed withdrawal of the assessment order.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010639412025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH 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: 33256/2025 Between:
M/S. CRAYONZ, REP. BY ITS PROPRIETOR, SRI M. SRINIVAS CHAKRAVARTHY FLAT NO.304,VEMURI TOWERS, ROAD NO.11, SECTOR-I, LOTUS LANDMARK AYODHYANAGAR, VIJAYAWADA - 520003 ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERSTATE TAXES FAC, GANDHINAGAR CIRCLE VIJAYAWADA, ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, RE. BY ITS PRINCIPAL SECRETARY, REVENUE CT-II DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, ANDHRA PRADESH
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...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 to issue an appropriate Writ Order or Direction more particularly in the nature of Mandamus (a) declaring the action of the 1 R
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