Goodwill Insulations Vs Assistant Commissioner ST FAC (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court considered whether an assessment order passed under Section 62 of the GST Act could continue after the petitioner filed the delayed return and paid the applicable late fee. The writ petition was disposed of at the stage of admission with the consent of learned counsel appearing for both sides.
The petitioner had been served with an assessment order in Form GST ASMT-13 dated 21.06.2023 and a summary of the order dated 28.06.2023 for April 2023. The orders had been passed under Section 62 of the GST Act on the ground that the petitioner had not been filing its returns.
The petitioner submitted that it could not file the monthly return for April 2023 within the period stipulated under the statute. According to the submission, the return was subsequently filed on 19.08.2023 with a delay of 70 days and additional late fee was also paid. The petitioner stated that, despite payment of applicable interest and late fee on the delayed return, the first respondent had not withdrawn the assessment orders dated 21.06.2023/28.06.2023, leading to the filing of the writ petition.
The order records a table concerning April 2023 showing the impugned demand order dated 28.06.2023, filing of Form GSTR-3B, CGST and SGST late fee under Section 62(2), and additional late fee through Form DRC-03 dated 07.08.2026. The table records CGST and SGST amounts of Rs.675 each and additional CGST and SGST late fee of Rs.1,550 each. There is an apparent date inconsistency in the supplied order because paragraph 4 refers to filing of the April 2023 return on 19.08.2023, whereas the table records 07.08.2026 as the date of filing of Form GSTR-3B and also refers to Form DRC-03 dated 07.08.2026. This inconsistency is retained rather than reconciled.
