K Sandeep Naidu Vs Assistant Commissioner ST (Andhra Pradesh High Court)
SEO Title: GSTR-3B Filing Makes Section 62 GST Assessment Deemed Withdrawn: Andhra Pradesh HC
Summary: The Andhra Pradesh High Court allowed the writ petition filed by K Sandeep Naidu, a works contractor and sole proprietorship concern, concerning assessment and recovery proceedings for the tax period 2020-21. The assessment order had been passed under Section 73(9) of the GST Act on the ground that the petitioner had not been filing returns. The petitioner contended that the relevant returns in Form GSTR-3B had subsequently been filed along with late fee and that no tax or interest was payable because the returns related to exempted turnovers.
The record showed that for October 2020, the impugned demand order was dated 20.11.2020 and Form GSTR-3B was filed on 22.01.2021 with CGST and SGST late fee of Rs.310 each. For January 2021, the demand order was dated 20.02.2021 and Form GSTR-3B was filed on 18.03.2021, with no late fee shown. The Court considered Section 62(2) of the GST Act, which stipulates that an order passed under Section 62 is deemed withdrawn once the necessary returns are filed within the period stipulated under the provision, while in the event of delay the registered person is required to pay late fee. Since the petitioner was stated to have paid the necessary late fee, the Court held that the assessment orders detailed in the case were deemed to have been withdrawn.
