Deemed withdrawal of assessment orders follows belated GST return filing and payment of tax, interest and late fee.

Assessment orders passed under Section 62 of the Andhra Pradesh Goods and Services Tax Act, 2017 are deemed withdrawn when the registered person files the required returns and pays the tax, interest and late fee. The petitioner satisfied those statutory requirements by filing the belated GSTR-3B returns and making the necessary payments, so the orders ceased to survive. The delay in filing the August 2024 return was explained by cancellation and later revocation of registration, and those circumstances supported acceptance of the delayed return. As a result, recovery on the basis of the assessment orders was not permissible.

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Issues: Whether the assessment orders passed under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 stood withdrawn on the petitioner filing the belated GSTR-3B returns and paying the tax, interest and late fee, and whether the delay in filing the returns for August 2024 required condonation.

Analysis: Section 62(2) provides that an assessment order passed under Section 62 is deemed to be withdrawn once the registered person files the necessary returns together with payment of tax, interest and late fee. The petitioner completed those requirements. The delay in filing the August 2024 return was explained by the cancellation and later revocation of registration, and the circumstances justified acceptance of the delayed return.

Conclusion: The assessment orders were liable to be treated as withdrawn, and the respondents were not entitled to recover tax on the basis of those orders.

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