2026 (7) TMI 1915

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.... -<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 April, 2023. The Order had been passed under Section 62 of the GST Act on the ground that the petitione....

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.... 62, would be deemed to have been withdrawn once necessary returns are filed within the period stipulated under the said provision. In the event of delay, late fee is required to be paid by the registered person who seeks to file the said returns. 5. In the present case, petitioner is said to have paid the necessary late fee. In such circumstances, it would have to be deemed that the order, det....