2026 (5) TMI 1288

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....er / Decisions)<br>Dated:- 27-4-2026<br>Writ Petition No. 10700, 10702, 10709 & 10675 of 2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Pasupuleti Venkata Prasad Counsel for the Respondent(S) : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO : As these Writ Petitions have been f....

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....S.T. Act. The petitioners assail the recovery proceedings that are said to be initiated and seek a declaration that the said orders are deemed to have been withdrawn. 4. The learned Government Pleader for Commercial Taxes, appearing for the respondents, on instructions, submits that, the necessary GSTR 3B Forms, had been filed, on 02.12.2024, along with the tax payable, under the said returns a....

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....returns, the provisions of Section 62(2) of the G.S.T. Act, would apply. 7. Section 62(2) of the G.S.T. Act, stipulates that, any order passed under Section 62 would be deemed to have been withdrawn once the registered person files returns for such periods within the time stipulated, under the said provisions and further compliance of the conditions set out therein. 8. In the present cases, ....