Surya Sreebhavani Infrastructure Private Limited Vs. Assistant Commissioner of State Tax (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court disposed of Writ Petition No. 12881/2026 filed by Surya Sreebhavani Infrastructure Private Limited against the Assistant Commissioner of State Tax, Siripuram Circle, Visakhapatnam-I Division, and other respondents. The petitioner challenged the non-consideration of tax liability discharged through GSTR-3B returns filed after assessment orders under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 and also sought setting aside of a Garnishee Notice in Form GST DRC-13 dated 29.12.2025 issued under Section 79 of the APGST Act to its tenant.
The petitioner, a registered person, had not filed returns for March, April and August 2024. Consequently, assessment orders under Section 62 were passed for those periods. Subsequently, the petitioner filed the GSTR-3B returns and paid tax, interest and late fee for taking the returns on file. The Government Pleader for Commercial Tax, on instructions, submitted before the Court that the returns had been filed and no dues remained.
The petitioner submitted that the delay in filing the GSTR-3B returns was also attributable to cancellation of its registration on 20.03.2025 with effect from 31.07.2024. According to the submission, it was only after the cancellation of registration was revoked by the appellate authority on 26.06.2025 that the petitioner was able to deposit the remaining tax, interest and late fee.
The Court considered Section 62(2) of the Act, 2017. The Court observed that the provision stipulates that an assessment order passed under Section 62 would be deemed to have been withdrawn upon the necessary returns being filed by the registered person, along with payment of tax, interest and late fees. The Court found that the petitioner had taken the necessary steps and that the delay in filing the August 2024 returns had been explained. The Court therefore held that the delay required to be condoned.
Consequently, the High Court declared that the assessment orders dated 22.05.2024, 14.06.2024 and 01.11.2024 shall be deemed to have been withdrawn. It further declared that the respondents could not recover any tax on account of those assessment orders.
The writ petition was accordingly disposed of, with no order as to costs. The pending miscellaneous applications, if any, were directed to stand closed.
The judgment therefore expressly removed the basis for recovery arising from the three Section 62 assessment orders after the petitioner filed the relevant returns and paid the tax, interest and late fee. The judgment also arose in the context of the petitioner’s challenge to the Form GST DRC-13 garnishee notice issued under Section 79; the operative declaration was that the respondents could not recover tax on account of the specified assessment orders.
FULL TEXT OF THE JUDGMENT/ORDER OF HIGH COURT OF ANDHRA PRADESH
Heard Sri A. Sarveswar Rao, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
2. The petitioner, who is a registered person, had not filed his returns for the months of March, April & August-2024. Consequently, the assessment orders under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 [for short “the Act, 2017”] came to be passed in relation to these periods. Thereafter, the petitioner filed his GSTR-3B returns and paid the tax, interest and late fee for taking the said returns on file.
3. The learned Government Pleader for Commercial Tax appearing for the respondents, on instruction, submits that the returns have been filed and no dues remain.
4. The details of these orders and payments are given below the table itself.
| Month | Date of order | Total tax liability as per order in Rs. | Date of GSTR-3B | Tax | Interest | Late fee paid | No of day from date of order till GSTR-3B |
|---|---|---|---|---|---|---|---|
| Mar’2024 | 23.05.24 | 1,17,443 | 28.09.24 | 1,67,882 | 16,009 | 2,000 | 128 |
| Apr’2024 | 14.06.24 | 1,17,444 | 29.09.24 | 1,78,402 | 10,038 | 2,000 | 106 |
| Aug’2024 | 01.11.24 | 2,41,398 | 07.07.25 | 1,72,906 | 12,067 | 5,000 | 248 effective number of days shall be 11 days. |
5. Sri A. Sarveswar Rao, learned counsel for the petitioner would submit that the delay in the filing of the GSTR-3B returns was also on account of the cancellation of the registration of the petitioner on 20.03.2025 with effect from 31.07.2024. It is contended that it is only after the cancellation of the registration had been revoked by the appellate authority on 26.06.2025 that the petitioner was able to deposit the remaining tax interest and late fee.
6. Section 62(2) of the Act, 2017, stipulates that any order of assessment passed under Section 62 of the Act, 2017, would be deemed to have been withdrawn upon necessary returns being filed by the registered person, along with payment of tax, interest and late fees. In the present case, the petitioner has taken the necessary steps. However, the delay in the filing of the returns for the month of August-2024 has been explained and as such, the said delay requires to be condoned.
7. In view of the aforesaid observations, this Writ Petition is disposed of by declaring that the orders of assessment dated 22.05.2024, 14.06.2024 and 01.11.2024 shall be deemed to have been withdrawn and the respondents cannot recover any tax on account of these assessment orders. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
