2026 (8) TMI 491

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....6<br>Writ Petition No. 4496/2026 - -<br>GST<br>HON'BLE SRI JUSTICE NINALA JAYASURYA AND HON'BLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : T C Krishnan Counsel for the Respondent(S) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The petitioner is a registered dealer under GST Act vide GSTIN No.37AADPF7769G2ZF on the rolls of State Tax Authorities....

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....es are insisting to pay the tax demanded through orders passed under Section 62 of the Act. He would further submit that once the returns are filed, the orders passed under Section 62 would be deemed to have been withdrawn as per Section 62 upon payment of necessary late fee and interest. He would further submit that, in view of the fact that the returns have been already filed, the respondent aut....

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....Further as per Section 62(2), if the registered person furnishes valid return within sixty (60) days of service of Assessment Order under sub section (1), the said Assessment Order shall be deemed to have been withdrawn, but the liability for payment of interest under sub section (1) of section 50 or for payment of late fee under section 47 shall continue. 6. In the case on hand, subsequent to ....

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....neering 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. 9. For the foregoing reasons, the assessment orders dated 27.10.2023, 22.11.2023, 14.02.2024, 03.04.2024 and 15.05.2024 passed by the 4th respondent for the tax period September, November, December, 2023 & January, March, 2024....