The Andhra Pradesh High Court, in a ruling, has said that an assessment order passed u/s 62 of the Goods and Services Tax (GST) Act is considered to have been withdrawn where the taxpayer submits the needed return and pays the late fee.
An assessment order has been given to the applicant, Goodwill Insulations, in Form GST ASMT-13 and a summary order.- Because of non-filing of the return, the orders were passed.
The counsel of the applicant said that the return was afterwards submitted with a delay of 70 days and that the applicable interest and late fee had also been paid. They claimed that even after this compliance, the GST authority had not withdrawn the assessment orders.
The Division Bench comprising Justice Ninala Jayasurya and Justice T.C.D. Sekhar stated that-
Read Also: Madras HC: Belated GST Return Filing Automatically Nullifies Sec. 62 Assessment
“Section 62(2) of the GST Act stipulates that any order passed under Section 62 would be deemed to have been withdrawn once necessary returns are filed within the period stipulated under the said provision. In the event of delay, a late fee is required to be paid by the registered person who seeks to file the said returns”
The HC relied on the Madras High Court’s ruling on the revised Section 62(2) and its own earlier decision in Brothers Engineering and Erectors Limited, where similar relief had been granted. It said that the same benefit needs to be provided to the applicant.
The writ petition was permitted.
The Section 62 assessment was considered withdrawn, and the court directed that no recovery proceedings be initiated or continued for the tax and dues raised under that assessment order.
| Case Title | M/s. Goodwill Insulations vs. The Assistant Commissioner St FAC |
| Case No. | WRIT PETITION NO: 22229/2026 |
| For Petitioner | C Sanjeeva Rao |
| For Respondent | GP for Commercial Tax |
| Andhra Pradesh High Court | Read Order |
