Deemed withdrawal of GST assessment orders follows belated return filing and payment, aided by retrospective Section 62 relief.

Belated filing of GST returns with payment of tax, interest and late fee can result in assessment orders under Section 62 of the Andhra Pradesh GST Act being treated as deemed withdrawn. The text notes that where compliance fell within the extended period, withdrawal followed directly, and where delay exceeded the original time limit, the retrospective amendment to Section 62 and condonation of delay were treated as curing the default in the stated facts. The operative effect was withdrawal of the assessment orders, subject to verification that interest and late fee had been paid and any balance being cleared within the time granted.

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Issues: Whether assessment orders passed under Section 62 of the Andhra Pradesh Goods and Services Tax Act, 2017 stood deemed to have been withdrawn on belated filing of returns and payment of tax, interest and late fee, including where the delay exceeded the original time limit but was saved by retrospective amendment and condonation of delay.

Analysis: The returns for the relevant months were ultimately filed along with payment of tax. For one month, compliance was within the extended period contemplated by Section 62. For the earlier months, the delay was treated as covered by the subsequent amendment to Section 62 having retrospective effect, and the remaining delay was regarded as capable of being condoned in the facts of the case. The Court followed earlier decisions taking the same view in similar GST recovery matters.

Conclusion: The assessment orders were held to have been deemed withdrawn, subject to verification that late fee and interest had been paid, with any unpaid amount to be cleared within the time granted by the Court.

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