Case Law Details
Vijayalakshmi Housing Vs Assistant Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of three writ petitions involving assessment orders passed under Section 62 of the GST Act for November 2022, December 2022, and January 2023. The assessments had been made on the ground that the petitioner failed to file GST returns. The petitioner contended that Form GSTR-3B returns for the relevant periods were subsequently filed on 08.11.2023 along with payment of late fees under Section 62(2). The petitioner also stated that the turnover involved was exempted turnover and therefore no tax or interest was payable.
The Court noted that Section 62(2) of the GST Act provides that assessment orders passed under Section 62 are deemed to be withdrawn once the required returns are furnished within the stipulated period and applicable late fees are paid. Since the petitioner had filed the returns and paid CGST and SGST late fees aggregating to Rs.49,200 each, the Court held that the assessment orders stood deemed withdrawn.
Accordingly, the writ petitions were allowed and all bank attachments, if any, arising out of the assessment orders were directed to stand set aside. No order as to costs was passed.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
As the issues raised in these three Writ Petitions are the same and they are being disposed of, by way of this Common Order.
2. The petitioner was served with three separate orders of assessment for the months of November 2022, December 2022 and January, 2023. These orders had been passed under Section 62 of the GST Act on the ground that the petitioner had not been filing his returns.
3. The petitioner has approached this Court with the contention that the respondents are seeking to recover the amounts demanded under the said orders of assessment despite the fact that the petitioner had filed his 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.
4. The details of the dates of the demand order, dates of filing of returns etc., are set out in the table below:
| W.P.No. | Month | Date of impugned Demand Order |
Date of filing of Form GSTR 3B | CGST late fees u/s 62(2) |
SGST Late fees u/s 62(2) |
| 3534/2026 | Nov-22 | 04.03.2023 | 08.11.2023 | 18,900 | 18,900 |
| 3539/2026 | Dec-22 | 10.03.2023 | 08.11.2023 | 18,300 | 18,300 |
| 3540/2026 | Jan-23 | 12.05.2023 | 08.11.2023 | 12,000 | 12,000 |
| 49,200 | 49,200 |
5. 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.
6. In the present case, the petitioner is said to have paid the necessary late fee. In such circumstances, it would have to be deemed that the orders, detailed above, passed under Section 62 of the GST Act are deemed to have been withdrawn.
7. Accordingly, these Writ petitions are ordered. Bank attachments, if any, caused under the aforesaid orders of assessment, shall stand set aside.
8. As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.
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