2026 (7) TMI 1745

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.... - HC (Judgement / Order / Decisions)<br>Dated:- 7-7-2026<br>Writ Petition Nos. 17959 & 17964 of 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 COMMON ORDER: PER HON'BLE SRI JUSTICE NINALA JAYASURYA: The issue involved in these w....

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.... orders, along with interest and penalty, under Section 64 of the GST Act, by way of recovery proceedings. 5. At that stage, the petitioner had filed these writ petitions challenging the aforesaid impugned orders of assessment. 6. Learned counsel contends that the orders passed under Section 62 of the GST Act, would be deemed to have been withdrawn, upon the dealer filing returns within a pe....

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....ors Ltd., Vs. State of Andhra Pradesh [2025) 34 Centax 39 (A.P)] had following earlier judgments of the Hon'ble High Court of Madras in Helmet House Vs. Deputy State Tax Officer-1, Madurai [(2024) 23 Centax 57 (Mad.)] had held that the orders of assessment would have to be deemed to have been withdrawn once returns had been filed, within the prescribed time or beyond prescribed time along with pay....