2026 (7) TMI 1755

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.... / Order / Decisions)<br>Dated:- 15-7-2026<br>Writ Petition No. 14961/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Anil Kumar Bezawada Counsel for the Respondent(S) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner is a registered dealer under GST Act vide GSTIN N....

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....assed under Section 62 would be deemed to have been withdrawn as per Section 62 upon payment of necessary late fee and interest. He would further submit that, in view of the fact that the return has been already filed, the respondent authorities cannot insist to pay the tax demanded under the Impugned Assessment Order dt.19.01.2023. 3. Sri M.V. Krishna Rao, learned Government Pleader for Commer....

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.... Order under sub section (1), the said Assessment Order shall be deemed to have been withdrawn, but the liability for payment of interest under sub section (1) of section 50 or for payment of late fee under section 47 shall continue. 6. In the case on hand, subsequent to the passing of assessment order under Section 62, the petitioner had filed return for the period under dispute along with lat....