M/s. Siva Electricals, Vs The Assistant Commissioner (State Tax)

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, DEPARTMENT OF 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.17701 of 2026

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2

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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.17701 of 2026

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3

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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:17701 of 2026

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

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The petitioner was served with order of assessment for the month of April, 2023. The Order had been passed under Section 62 of the GST Act on the ground that the petitioner had not been filing its returns.

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Petitioner has approached this Court with the contention that the respondents are seeking to recover the amount demanded under the said order of assessment despite the fact that the petitioner had filed its returns, in Form GSTR 3B for the relevant period along with late fee. It is contended that no tax or interest was payable as the returns related to exempted turnovers.

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The details of the date of demand order, date of filing of returns etc., are set out in the table below:

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Month	Date of impugned Demand Order	Date of filing of Form GSTR 3B	CGST late fee u/s 62(2)	SGST Late fees u/s. 62(2)
April-2023	22.06.2023	31.08.2023	1,000	1,000

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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, late fee is required to be paid by the registered person who seeks to file the said returns.

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In the present case, petitioner is said to have paid the necessary late fee. In such circumstances, it would have to be deemed that the order, detailed above, passed under Section 62 of the GST Act is deemed to have been withdrawn.

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NJS,J & TCDS,J W.P No.17701 of 2026

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Further, similar issue has fallen for consideration before the Hon’ble High Court of Madras (Madurai Bench) in Writ Petition (MD) No.18740 of 2024 and after considering the same, the High Court of Madras had held that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment Order would have to be deemed to be withdrawn.

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Further, this Court following the judgment rendered by Hon’ble High Court of Madras, allowed W.P.No.20705 of 2025 filed by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well.

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Accordingly, Writ Petition is allowed. Bank attachments, if any, caused under the aforesaid order of assessment, shall stand set aside. 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:06.07.2026 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

M/s. Siva Electricals, v. The Assistant Commissioner (State Tax)

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M/s. Siva Electricals, v. The Assistant Commissioner (State Tax)

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