Shah And Shahi Foreign Trade (OPC) Private Limited Vs Deputy Assistant Ommissioner (Andhra Pradesh High Court)
GST Assessment Deemed Withdrawn After Filing Pending Returns Under Section 62(2); Andhra Pradesh High Court Stops GST Recovery Due to Deemed Withdrawal of Assessment; Garnishee Attachment Set Aside After GST Returns Filed Following Assessment Order; No GST Recovery Permitted Once Section 62 Assessment Is Withdrawn.
The petitioner challenged an assessment order dated 30.05.2024 and the corresponding Form GST DRC-07 summary issued under Section 62 of the Goods and Services Tax Act, 2017 for March 2024. The petitioner later filed the pending GST returns on 20.08.2024 along with payment of tax, interest, and late fee. The writ petition was filed against recovery proceedings initiated on the basis of the assessment order. The petitioner contended that under Section 62(2) of the Act, an assessment order passed under Section 62 is deemed to have been withdrawn once the required returns are filed in accordance with law. The Government Pleader confirmed that the returns had been filed and that no dues were pending. The Andhra Pradesh High Court held that, in view of Section 62(2), the assessment order and the DRC-07 summary stood deemed withdrawn. The Court further held that no recovery could be made under those orders and that any garnishee attachment would also stand set aside.
