Siva Electricals Vs Assistant Commissioner State Tax (Andhra Pradesh High Court)
Summary: The petitioner, SIVA ELECTRICALS, a proprietary concern registered under the A.P.G.S.T. Act, 2017, challenged proceedings dated 17.04.2023 and a demand of Rs.12,61,060/- towards GST along with interest. The petitioner had failed to file its GSTR-3B return for January 2023 within the statutory time under Section 39 of the CGST Act, 2017, following which the first respondent passed an assessment order under Section 62. The petitioner thereafter filed GSTR-1 on 11.05.2023 and GSTR-3B on 29.05.2023, paying the entire tax together with applicable late fees and interest.
The petitioner relied upon Section 62(2), under which a valid return filed within the prescribed period results in the assessment order being deemed withdrawn, and submitted that the provision had been amended by Notification No.28/2023-Central Tax dated 31.07.2023, with effect from 01.10.2023, extending the period from thirty days to sixty days. The petitioner contended that its return had been filed within sixty days from the assessment order and relied, inter alia, upon the Andhra Pradesh High Court decision in Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh, reported in (2025) 34 Centax 39 (A.P.), and also referred to a decision dated 26.11.2026 in W.P. No.31323 of 2025 & etc.
The Government Pleader opposed the relief on the ground that the petitioner had not filed the return within the extended period contemplated under Section 62(2) and therefore was not entitled to relief.
The High Court noted that the petitioner admittedly had not filed the January 2023 return within thirty days from the assessment order. It also noted, however, that the petitioner subsequently paid the tax liability, late fee and interest. Following the principle applied by the Division Bench in Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh, which in turn followed the Madras High Court decision in Helmet House Vs. Deputy State Tax Officer-1, Madurai, the Court held that assessment orders under Section 62 would be deemed to have been withdrawn where returns were filed within the prescribed time or beyond the prescribed time along with payment of late fee.
Applying that principle to the present case, the Court allowed the writ petition. The assessment order dated 17.04.2023 passed under Section 62 of the CGST Act was declared to have been deemed withdrawn, and the respondents were restrained from initiating or continuing recovery of the tax and dues raised under that assessment order. No costs were awarded and pending miscellaneous petitions, if any, were closed.
Cases Discussed
- Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh — (2025) 34 Centax 39 (A.P.).
- Helmet House Vs. Deputy State Tax Officer-1, Madurai — (2024) 23 Centax 57 (Mad.).
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
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.
2. 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.
3. 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.
4. 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 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.
5. 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.
6. This Court has considered the submissions made and perused the material on record.
7. 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.
8. 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.)
held that the orders of assessment would be deemed to have been withdrawn, once returns had been filed within the prescribed time or beyond prescribed time along with payment of late fee.
9. In the present case, the said decision would apply.
10. 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.
