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62(2), under which a valid return filed within the prescribed period results in the assessment order being deemed withdrawn, and submitted that the provision had been amended by Notification No.28/2023-Central Tax dated 31.07.2023, with effect from 01.10.2023, extending the period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.
