Pushpa Decors Vs Assistant Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court (AP HC) addressed a petition filed by Pushpa Decors, a registered person under the Goods & Services Tax Act, 2017, challenging two assessment orders dated July 12, 2023, passed by the 1st respondent under Section 62 of the GST Act for the months of March, April, and May. These orders were issued because the petitioner had not filed their returns within time.
The petitioner’s counsel argued that the assessment orders should be deemed to have been withdrawn by virtue of Section 62(2) of the GST Act, as the petitioner submitted the required returns, along with the late fee, on October 11, 2023, which was within the stipulated time under the section. However, the authorities were still pursuing recovery of taxes based on the assessment order, as the order had not been officially withdrawn.
The Assistant Government Pleader, appearing for the respondents, conceded that the petitioner had complied with the requirements of Section 62 of the GST Act. However, the Pleader submitted that the impugned orders could not be withdrawn due to a “technical glitch” in the system, which was not permitting the order to be closed.
