2026 (8) TMI 304

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....CE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Y Sreenivasa Reddy Counsel for the Respondent(S) : Gp For Commercial Tax ORDER PER NJS,J: The petitioner was served with order of assessments for the month of June, 2024 to October, 2024. The Assessment Orders had been passed under Section 62 of the GST Act on the ground that the petitioner had....

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....24 07.01.2026 250.00 250.00 September2024 15.11.2024 07.01.2026 250.00 250.00 October-2024 16.12.2024 07.01.2026 250.00 250.00       1000.00 1000.00 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 Section 62(2) of the GST Act stipulates that any order passed under Section 62, would be deemed to have been withdrawn once necessary returns are filed within the period stipul....

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....o be withdrawn. 7. Further, this Court following the judgment rendered by Hon'ble High Court of Madras, allowed W.P.No.20705 of 2025 filed by M/s. Brothers Engineering and Errectors Limited Vs. State of Andhra Pradesh. In such circumstances, the benefit under Section 62(2) of the Act has to be extended to the petitioner as well. 8. Accordingly, Writ Petition is allowed. Assessment Orders und....