Authority: High Court of Andhra Pradesh at Amaravati (Special Original Jurisdiction)

Order Date: 31 July 2026

Case Overview

  • Petitioner: K Sandeep Naidu, Works Contractor, sole proprietorship, represented by proprietor Kommini Sandeep Naidu, located in Nandyal, Andhra Pradesh.
  • Respondents: (1) Assistant Commissioner, Commercial Tax, Circle‑LL, Nandyal; (2) State of Andhra Pradesh, represented by Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravati; (3) Bank of Baroda Nandyal Branch, represented by its Branch Manager.
  • The petitioner challenged an assessment order issued under Section 73(9) of the CGST Act for the tax period 2020‑21, alleging that it had filed the required GSTR‑3B returns (with late fee) and that the turnover was exempt, so no tax or interest was payable.
  • The assessment order was originally passed on the basis that returns had not been filed. The petitioner submitted the following filing details:

| Month | Date of Demand Order | Date of filing of Form GSTR‑3B | CGST Late fee u/s 62(2) | SGST Late fee u/s 62(2) |

| Oct‑2020 | 20‑Nov‑2020 | 22‑Jan‑2021 | 310.00 | 310.00 |

| Jan‑2021 | 20‑Feb‑2021 | 18‑Mar‑2021 | 0.00 | 0.00 |

| Total | – | – | 310.00 | 310.00 |

  • Section 62(2) of the CGST Act provides that an order passed under Section 62 is deemed withdrawn once the required returns are filed, with late fee payable for delay.
  • The Court noted that the petitioner had paid the requisite late fees, thereby satisfying the conditions for withdrawal of the assessment orders.

Legal Precedents Cited

  • Madras High Court (Madurai Bench), Writ Petition (MD) No. 18740 of 2024, held that amendment to Section 62(2) permits condonation of delay in filing GSTR‑3B and withdrawal of assessment orders.
  • High Court of Madras also allowed W.P. No. 20705 of 2025 (Brothers Engineering and Errectors Ltd. vs. State of Andhra Pradesh), extending the benefit of Section 62(2) to similar cases.

Final Outcome

  • The writ petition is allowed.
  • The assessment order dated under Section 73(9) for FY 2020‑21 is deemed withdrawn; no recovery action can be initiated.
  • All attachments related to the assessment are withdrawn.
  • No costs are awarded to either party.
  • Any miscellaneous petitions pending, if any, are closed.

Topics: GST Assessment, Judicial Relief, Tax Law