Andhra Pradesh High Court
WP/16476/2026 of Sreekanth Reddy Mukka Vs Deputy Assistant Commissioner on 12 July 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 13th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16476/2026 Between: 1. SREEKANTH REDDY MUKKA, (REPRESENTED BY ITS
APHC010315162026
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
MONDAY, THE 13th DAY OF JULY 2026
PRESENT
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 16476/2026
Between:
1. SREEKANTH
REDDY
MUKKA,
(REPRESENTED
BY
ITS
PROPRIETOR)
22,
MUKKAVARAIPALLI,
OBULAVARUPALLI,
KADAPA, YSR, ANDHRA PRADESH - 516108
...PETITIONER
AND
1. DEPUTY ASSISTANT COMMISSIONER, (ST-1), RAYCHOTI CIRCLE, KADAPA DIVISION, ANDHRA PRADESH.
2. ASSISTANT COMMISSIONER STII, KADAPA-LL CIRCLE, KADAPA
DIVISION, ANDHRA PRADESH.
3. STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY
(REVENUE), SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH- 52228
Counsel for the Petitioner:
1. Y SREENIVASA REDDY
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
NJS,J & TCDS,J
W.P No.16476 of 2026
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
Writ Petition No:16476 of 2026
The Court made the following Order: (per NJS,J)
The petitioner was served with order of assessments for the month of June, 2024 to October, 2024. The Assessment Orders had been passed under Section 62 of the GST Act on the ground that the petitioner had not been filing its returns.
2.
Petitioner has approached this Court with the contention that the respondents are seeking to recover the amount demanded under the said order of assessments despite the fact that the petitioner had filed its returns, in Form GSTR 3B for the relevant periods along with late fee. It is contended that no tax or interest was payable as the returns related to exempted turnovers.
3.
The details of the date of demand order, date of filing of returns etc., are set out in the table below:
Month
Date of
impugned
Demand
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
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Order
Date of filing of Form GSTR 3B CGST late fee u/s 62(2) SGST Late fees u/s. 62(2) June-2024 17.08.2024 17.09.2024 0.00 0.00 July-2024 12.09.2024 17.09.2024 250.00 250.00 August-2024 15.10.2024 07.01.2026 250.00 250.00 September-
15.11.2024 07.01.2026 250.00 250.00 October-2024 16.12.2024 07.01.2026 250.00 250.00
1000.00 1000.00
4. Section 62(2) of the GST Act stipulates that any order passed under Section 62, would be deemed to have been withdrawn once necessary returns are filed within the period stipulated under the said provision. In the event of NJS,J & TCDS,J W.P No.16476 of 2026
delay, late fee is required to be paid by the registered person who seeks to file the said returns.
5. In the present case, petitioner is said to have paid the necessary late fee. In such circumstances, it would have to be deemed that the orders, detailed above, passed under Section 62 of the GST Act are deemed to have been withdrawn.
6. Further, similar issue has fallen for consideration before the Hon’ble High Court of Madras (Madurai Bench) in Writ Petition (MD) No.18740 of 2024 and after considering the same, the High Court of Madras had held that in view of the amendment to Section 62(2) of the Act, it would be appropriate to condone the delay in filing GSTR 3-B returns and consequently the Assessment Order would have to be deemed to be withdrawn.
7. Further, this Court following the judgment rendered by Hon’ble High Court of Madras, allowed W.P.No.20705 of 2025 filed by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well.
8. Accordingly, Writ Petition is allowed. Assessment Orders under challenge passed under Section 62 of the Act are deemed to have been withdrawn and no steps for recovery can be initiated or continued for recovery of the taxes and dues raised under the said orders of assessment. Further, immovable property attachments, if any, caused under the aforesaid orders of assessment, shall stand set aside. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:13.07.2026 Ksj