Siva Electricals v. the Assistant Commissioner (State Tax)

Andhra Pradesh HC2 Jul 2026WP/17618/2026

Case brief

AI extract

What is this about?

Section 62 CGST deemed withdrawal of assessment order; belated GSTR-3B filing within amended sixty-day period; payment of tax, late fee and interest; Notification No.28/2023 - Central Tax; Brothers Engineering and Errectors Ltd. (2025) 34 Centax 39 (A.P.) applied; Helmet House (2024) 23 Centax 57 (Mad.) referred; Assistant Commissioner State Tax Kurnool-III Circle; demand Rs.12,61,060/-; W.P. No. 17618 of 2026; writ allowed, no costs.

What did the court decide?

Writ petition allowed: the Assessment Order dated 17.04.2023 passed under Section 62 of CGST Act is declared deemed withdrawn; no steps for recovery of the tax and dues raised under it may be initiated or continued; no costs; miscellaneous petitions pending, if any, stand closed. ¶¶47

Siva Electricals Vs the Assistant Commissioner… — GST and Indirect Tax | Andhra Pradesh HC (2026)

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Date of reserved for orders : -- Date of pronouncement : 03.07.2026 Date of uploading :

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APHC010322532026

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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[3543]

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FRIDAY, THE 3^rd DAY OF JULY 2026

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PRESENT

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 17618/2026

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Between:

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SIVA ELECTRICALS, REPRESENTED BY SHRI. MEKALA SUDHAKAR, 50-348-L-17 A3, ARRORA NAGAR, B CAMP, KURNOOL, ANDHRA PRADESH - 518 002.

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER STATE TAX, KURNOOL - III CIRCLE, KURNOOL DIVISION, SY. NO. 7/B, NEAR INDUS SCHOOL, PANDIPADU (V), FIRST FLOOR, KURNOOL, ANDHRA PRADESH - 518 002.

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THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT VELEGAPUDI - 522 238.

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UNION OF INDIA, DEPARTMENTOF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001.

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...RESPONDENT(S):

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NJS,J & TCDS,J W.P No.17618 of 2026

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Counsel for the Petitioner:

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1.ANIL KUMAR BEZAWADA

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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NJS,J & TCDS,J W.P No.17618 of 2026

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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Writ Petition No:17618 of 2026

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The Court made the following Order: (per NJS,J)

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Heard learned counsel for the petitioner, who appeared through online. Also heard Mr. R Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, representing respondent Nos.1 and 2.

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The present writ petition is filed seeking to quash the proceedings of respondent No.1 dated 17.04.2023 and demand of Rs.12,61,060/- towards GST along with interest on various grounds.

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The petitioner, a Proprietary concern, registered under the A.P.G.S.T Act, 2017 vide GSTIN:37DCWPS0612F2ZA could not file GSTR-3B return for January, 2023 within the statutory time limit specified under Section 39. Under the said circumstances, respondent No.1 passed Assessment Order dated 17.04.2023 in question under Section 62 of CGST Act, 2017. Petitioner filed GSTR-1 Statement on 11.05.2023 and also filed GSTR-3B return on 29.05.2023 by paying the entire tax along with applicable late fees.

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Learned counsel for the petitioner inter alia submits that Section 62(2) of CGST, 2017 which provides for filing of return within thirty (30) days from the date of service of Assessment Order was amended vide Notification No.28/2023 – Central Tax dated 31.07.2023 with effect from 01.10.2023 whereby the time limit of thirty days was increased to sixty days. He submits

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NJS,J & TCDS,J W.P No.17618 of 2026

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that as the petitioner filed GSTR-3B return of January, 2023 within sixty days from the date of issuance of Assessment Order in question by paying the interest and late fee, the writ petition deserves to be allowed in terms of the orders of this Court in Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh reported in (2025) 34 Centax 39 (A.P.), etc. He also places reliance on the latest decision of this Court dated 26.11.2026 in W.P No.31323 of 2025 & etc., and seeks to allow the writ petition.

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On the other hand, learned Government Pleader for Commercial Tax while refuting the said submissions contends that as the petitioner has not filed the return within the extended time as contemplated under Section 62(2) of CGST Act, it is not entitled for the relief sought for.

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This Court has considered the submissions made and perused the material on record.

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Admittedly, petitioner failed to submit the return for January, 2023 within thirty days from the date of Assessment Order. However, subsequently it not only paid the tax liability but also paid late fee for the delay in payment of tax. It is also not disputed that while filing return for the month of January, 2023, interest was paid.

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In similar circumstances, a Division Bench of this Court in Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh, following earlier judgments of the Hon’ble High Court of Madras in Helmet House vs. Deputy State tax Officer-1, Madurai reported in (2024) 23 Centax 57 (Mad.)

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NJS,J & TCDS,J W.P No.17618 of 2026

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held that the orders of assessment would be deemed to have been withdrawn,

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once returns had been filed within the prescribed time or beyond prescribed time along with payment of late fee.

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In the present case, the said decision would apply.

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Accordingly, this Writ Petition is allowed declaring that the Assessment Order dated 17.04.2023 passed under Section 62 of CGST Act is deemed to have been withdrawn and no steps for recovery can be initiated or continued for recovery of the tax and dues raised under the aforesaid order of assessment. No costs. Miscellaneous petitions pending, if any, shall stand closed.

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__________________________ JUSTICE NINALA JAYASURYA

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_____________________ JUSTICE T.C.D.SEKHAR

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Date:03.07.2026 Ksj

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Whether the order is:

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Speaking Yes/No / Reasoned Yes/No Reportable Yes/No / Non-Reportable Yes/No

Siva Electricals v. the Assistant Commissioner (State Tax)

Case brief

What is this about?

What did the court decide?

Siva Electricals v. the Assistant Commissioner (State Tax)

Case brief

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