2026 (8) TMI 65

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....GH COURT - TMI<br>ANDHRA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-5-2026<br>Writ Petition No. 13462/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : C Sanjeeva Rao Counsel for the Respondent(S) : None PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri C. Sanjeeva Rao, the lea....

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....ioner, would contend that the order of assessment passed, on 20.07.2024, to be deemed to have been withdrawn, on account of Section 62(2) of the Act, which states that any order passed under Section 62 of the Act, would be deemed to have been withdrawn, if the returns, for the said period have been filed, in accordance with Law, under Section 62 of the Act. 5. The learned Government Pleader for....