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Court noted that Section 62(2) of the GST Act provides that assessment orders passed under Section 62 are deemed to be withdrawn once the required returns are furnished within the stipulated period and applicable late fees are paid.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and paid CGST and SGST late fees aggregating to Rs.49,200 each, the Court held that the assessment orders stood deemed withdrawn.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
