East Coast Corporation Vs State of Andhra Pradesh (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed the writ petition challenging an assessment order passed under Section 62 of the GST Act for July 2023 on the ground that the petitioner had not filed returns. The petitioner submitted that it had subsequently filed GSTR-3B for the relevant period along with the prescribed late fee and that the turnover was exempt, resulting in no tax or interest liability.
The assessment order was dated 16.09.2023, while the GSTR-3B return was filed on 22.02.2024. The petitioner paid CGST and SGST late fees of ₹4,650 each.
The Court noted that Section 62(2) provides that an order passed under Section 62 would be deemed to have been withdrawn once the necessary returns are filed within the stipulated period. Where there is delay, the registered person is required to pay the applicable late fee. Since the petitioner had paid the necessary late fee, the Court held that the assessment order was required to be deemed withdrawn.
The Court also noted that the same issue had been considered by the Madras High Court (Madurai Bench) in W.P. (MD) No.18740 of 2024, where, considering the amendment to Section 62(2), the delay in filing GSTR-3B was condoned and the assessment order was held to be deemed withdrawn. The Andhra Pradesh High Court had also followed that judgment in W.P. No.20705 of 2025 filed by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh.
