2026 (7) TMI 1742

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....s)<br>Dated:- 6-7-2026<br>Writ Petition No:17700 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 ORDER PER NJS,J : The petitioner was served with order of assessment for the month of March, 2023. The Order had been passed under....

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.... Date of impugned Demand Order Date of filing of Form GSTR 3B CGST late fee u/s 62(2) SGST Late fees u/s. 62(2) March-2023 22.06.2023 09.08.2023 2,900 2,900 4. Section 62(2) of the GST Act stipulates that any order passed under Section 62, would be deemed to have been withdrawn once necessary returns are filed within the period stipulated under the said prov....